6 worked Dryden case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to Dryden and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
$117,000 Of Arbitrary Assessments Vacated After 6 Years — Physiotherapy Group, Dryden
Client: A physiotherapy group · Where: Dryden, Ontario · Engagement: 3 weeks, fixed fee
Arbitrary tax vacated$117,000
Years brought current6
Account statusCurrent
The situation — A physiotherapy group, Dryden, Ontario
6 years of unfiled returns had turned into notional assessments at a physiotherapy group in Dryden, Ontario. Underneath lay out-of-province sales billed at the ON rate instead of the customer’s. Collections had already started.
What we did for A physiotherapy group, Dryden, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A physiotherapy group, Dryden, Ontario
All 6 years were accepted as filed. $117,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
The situation — A benefits consultancy, Dryden, Ontario
A benefits consultancy in Dryden, Ontario was selected for review. A provincial payroll levy that had never been registered for or remitted had shown up in the CRA's automated matching. The proposed adjustment on its ON tax and accounting file came to $66,000.
What we did for A benefits consultancy, Dryden, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A benefits consultancy, Dryden, Ontario
The review closed with no change. $66,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 3 · Cash and remittance control
Instalments Rebased, $61,000 Of Cash Returned To The Business — Metal Fabrication Business, Dryden
Client: A metal fabrication business · Where: Dryden, Ontario · Engagement: 5 weeks, fixed fee
Cash returned$61,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A metal fabrication business, Dryden, Ontario
A metal fabrication business in Dryden, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. Sector-specific exposure the previous accountant had not seen before was tying up $61,000 of cash.
What we did for A metal fabrication business, Dryden, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return.
The result — A metal fabrication business, Dryden, Ontario
$61,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Objection and relief
$108,000 Of Penalties And Interest Cancelled On Relief — Fintech Startup, Dryden
The situation — A fintech startup, Dryden, Ontario
An assessment of $108,000 landed at a fintech startup in Dryden, Ontario following a desk review. It turned on instalments still calculated on a year the business had long outgrown. The auditor had not seen the records behind it.
What we did for A fintech startup, Dryden, Ontario
We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A fintech startup, Dryden, Ontario
$108,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 5 · Sale and succession
Share Sale Restructured, $355,000 Less Tax On Closing — Investment Advisory Firm, Dryden
The situation — An investment advisory firm, Dryden, Ontario
An investment advisory firm in Dryden, Ontario was preparing to sell. Due diligence surfaced passive assets sitting inside the operating company, disqualifying the shares. That would have reduced the price or killed the deal outright.
What we did for An investment advisory firm, Dryden, Ontario
We cleaned up the historical file. We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — An investment advisory firm, Dryden, Ontario
The deal closed at the agreed price. $355,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 6 · Scaling without breaking
Second-Province Expansion Handled, $140,000 Of Cash Released — Executive Coaching Practice, Dryden
Client: An executive coaching practice · Where: Dryden, Ontario · Engagement: 9 weeks, fixed fee
Cash released$140,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An executive coaching practice, Dryden, Ontario
Revenue at an executive coaching practice in Dryden, Ontario was up sharply and cash was tighter than ever. Underneath it sat out-of-province sales billed at the ON rate instead of the customer’s.
What we did for An executive coaching practice, Dryden, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — An executive coaching practice, Dryden, Ontario
$140,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
