6 worked London 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 London and its provincial tax regime, not a specific client's file.
Case Study 1 · Records and systems rebuilt
22 Months Reconciled And $7,300 Of Input Tax Recovered — Marketing Agency, London
The situation — A marketing agency, London, Ontario
Nothing reconciled at a marketing agency in London, Ontario. Every filing started with 22 months of cleanup. The file was carrying a provincial payroll levy that had never been registered for or remitted.
What we did for A marketing agency, London, Ontario
We rebuilt from source rather than correcting on top of the existing file. We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. Then we set the routine that keeps it clean.
The result — A marketing agency, London, Ontario
22 months reconciled to the bank. The close now takes 5 days, and $7,300 of previously unclaimable input tax was recovered in the process.
Case Study 2 · Backlog brought current
Collections Halted And $80,000 Cut From A 5-Year Backlog — Private Lending Business, London
Client: A private lending business · Where: London, Ontario · Engagement: 7 weeks, fixed fee
Balance reduced by$80,000
Backlog cleared5 years
CollectionsHalted
The situation — A private lending business, London, Ontario
By the time a private lending business in London, Ontario called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat 13% HST charged on every sale regardless of where the customer was located.
What we did for A private lending business, London, Ontario
We reconstructed the records year by year. We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. Each filing replaced an arbitrary assessment with a real one.
The result — A private lending business, London, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $80,000, and a relief application addressed part of the accumulated interest.
Case Study 3 · Scaling without breaking
Second-Province Expansion Handled, $90,000 Of Cash Released — Medical Imaging Clinic, London
Client: A medical imaging clinic · Where: London, Ontario · Engagement: 8 weeks, fixed fee
Cash released$90,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A medical imaging clinic, London, Ontario
Revenue at a medical imaging clinic in London, Ontario was up sharply and cash was tighter than ever. Underneath it sat sector-specific exposure the previous accountant had not seen before.
What we did for A medical imaging clinic, London, Ontario
We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A medical imaging clinic, London, Ontario
$90,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · Deadline rescue
3-Week Turnaround Beat The Deadline And Saved $22,500 — Two-Dentist Practice, London
Client: A two-dentist practice · Where: London, Ontario · Engagement: 3 weeks, fixed fee
Late-filing penalty avoided$22,500
Filed with13 days to spare
Next yearPapers ready
The situation — A two-dentist practice, London, Ontario
A two-dentist practice in London, Ontario was weeks away from the deadline for its ON tax and accounting file. Behind that sat out-of-province sales billed at the ON rate instead of the customer’s. The exposure if the date slipped was around $22,500.
What we did for A two-dentist practice, London, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A two-dentist practice, London, Ontario
Filed with 13 days to spare. $22,500 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 5 · Sale and succession
Intergenerational Transfer Completed With $345,000 Deferred — IT Managed-Services Provider, London
Client: An IT managed-services provider · Where: London, Ontario · Engagement: 11 weeks, fixed fee
Tax deferred$345,000
TransferCompleted
RecordsReview-ready
The situation — An IT managed-services provider, London, Ontario
A generational transfer at an IT managed-services provider in London, Ontario had been discussed for years without a plan. A minute book with no resolutions behind a decade of dividends meant the transfer as contemplated would have been fully taxable.
What we did for An IT managed-services provider, London, 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 sequenced the steps so each one was complete and documented before the next depended on it.
The result — An IT managed-services provider, London, Ontario
$345,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 6 · Planning that cut the bill
$56,000 Cut From The Annual Tax Bill — Furniture Manufacturer, London
The situation — A furniture manufacturer, London, Ontario
A furniture manufacturer in London, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left a provincial payroll levy that had never been registered for or remitted on the table.
What we did for A furniture manufacturer, London, Ontario
We modelled the current position against the alternatives before changing anything. Then we assessed and claimed Ontario Innovation Tax Credit alongside the federal return.
The result — A furniture manufacturer, London, Ontario
The change saved $56,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
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.
