6 worked Markham 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 Markham and its provincial tax regime, not a specific client's file.
Case Study 1 · Planning that cut the bill
$26,000 Cut From The Annual Tax Bill — Psychology Practice, Markham
Client: A psychology practice · Where: Markham, Ontario · Engagement: 7 weeks, fixed fee
First-year saving$26,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A psychology practice, Markham, Ontario
A psychology practice in Markham, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left 13% HST charged on every sale regardless of where the customer was located on the table.
What we did for A psychology practice, Markham, Ontario
We modelled the current position against the alternatives before changing anything. Then we recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year.
The result — A psychology practice, Markham, Ontario
The change saved $26,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
Case Study 2 · Backlog brought current
5 Years Filed, $137,000 Removed From The Assessed Balance — Two-Partner Engineering Practice, Markham
Client: A two-partner engineering practice · Where: Markham, Ontario · Engagement: 10 weeks, fixed fee
Years filed5
Assessed balance removed$137,000
CollectionsStopped
The situation — A two-partner engineering practice, Markham, Ontario
A two-partner engineering practice in Markham, Ontario had not filed for 5 years. The CRA had issued arbitrary assessments. The business was carrying a provincial payroll levy that had never been registered for or remitted. That came on top of a growing interest balance.
What we did for A two-partner engineering practice, Markham, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. We filed the years in sequence rather than all at once.
The result — A two-partner engineering practice, Markham, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $137,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 3 · Cash and remittance control
Instalments Rebased, $106,000 Of Cash Returned To The Business — Specialty Chemicals Producer, Markham
The situation — A specialty chemicals producer, Markham, Ontario
A specialty chemicals producer in Markham, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. Instalments still calculated on a year the business had long outgrown was tying up $106,000 of cash.
What we did for A specialty chemicals producer, Markham, Ontario
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns.
The result — A specialty chemicals producer, Markham, Ontario
$106,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Sale and succession
Share Sale Restructured, $560,000 Less Tax On Closing — Veterinary Hospital, Markham
The situation — A veterinary hospital, Markham, Ontario
A veterinary hospital in Markham, 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 A veterinary hospital, Markham, Ontario
We cleaned up the historical file. We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A veterinary hospital, Markham, Ontario
The deal closed at the agreed price. $560,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · Records and systems rebuilt
25 Months Reconciled And $4,400 Of Input Tax Recovered — Boutique Law Firm, Markham
Client: A boutique law firm · Where: Markham, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled25
Input tax recovered$4,400
Close time8 days
The situation — A boutique law firm, Markham, Ontario
Nothing reconciled at a boutique law firm in Markham, Ontario. Every filing started with 25 months of cleanup. The file was carrying sector-specific exposure the previous accountant had not seen before.
What we did for A boutique law firm, Markham, Ontario
We rebuilt from source rather than correcting on top of the existing file. We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. Then we set the routine that keeps it clean.
The result — A boutique law firm, Markham, Ontario
25 months reconciled to the bank. The close now takes 8 days, and $4,400 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Missed incentive claimed
$109,000 Credit Claim Filed And Accepted Without Adjustment — Millwork Shop, Markham
A millwork shop in Markham, Ontario assumed the credits did not apply to a business its size. Ontario Regional Opportunities Investment Tax Credit eligibility that had never been assessed meant they had applied all along.
What we did for A millwork shop, Markham, Ontario
We identified the qualifying activity and built the documentation to support it. Then we recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year.
The result — A millwork shop, Markham, Ontario
$109,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
