6 worked Ottawa 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 Ottawa and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
7 Years Filed, $22,000 Removed From The Assessed Balance — Metal Fabrication Business, Ottawa
Client: A metal fabrication business · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Years filed7
Assessed balance removed$22,000
CollectionsStopped
The situation — A metal fabrication business, Ottawa, Ontario
A metal fabrication business in Ottawa, Ontario had not filed for 7 years. The CRA had issued arbitrary assessments, and the business was carrying out-of-province sales billed at the ON rate instead of the customer’s on top of a growing interest balance.
What we did for A metal fabrication business, Ottawa, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty, filing the years in sequence rather than all at once.
The result — A metal fabrication business, Ottawa, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $22,000 of the estimated balance came off, with a payment arrangement covering the rest.
The situation — A specialty chemicals producer, Ottawa, Ontario
A specialty chemicals producer in Ottawa, Ontario was selected for review after instalments still calculated on a year the business had long outgrown showed up in the CRA's automated matching. The proposed adjustment on its on tax and accounting file came to $56,000.
What we did for A specialty chemicals producer, Ottawa, 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. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A specialty chemicals producer, Ottawa, Ontario
The review closed with no change. $56,000 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
$41,000 Of Working Capital Freed From The Tax Cycle — Mobile App Studio, Ottawa
Client: A mobile app studio · Where: Ottawa, Ontario · Engagement: 4 weeks, fixed fee
Working capital freed$41,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A mobile app studio, Ottawa, Ontario
A mobile app studio in Ottawa, Ontario was profitable on paper and short of cash every month. A provincial payroll levy that had never been registered for or remitted explained most of the gap.
What we did for A mobile app studio, Ottawa, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A mobile app studio, Ottawa, Ontario
$41,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $87,000 Vacated — Fintech Startup, Ottawa
The situation — A fintech startup, Ottawa, Ontario
A fintech startup in Ottawa, Ontario was carrying $87,000 of penalties and interest arising from 13% HST charged on every sale regardless of where the customer was located, much of it accumulated during a period the CRA itself had delayed.
What we did for A fintech startup, Ottawa, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A fintech startup, Ottawa, Ontario
The assessment was vacated. $87,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Sale and succession
$760,000 Sheltered By The Lifetime Capital Gains Exemption — Optometry Practice, Ottawa
Client: An optometry practice · Where: Ottawa, Ontario · Engagement: 4 weeks, fixed fee
Gain sheltered$760,000
ClosingOn schedule
Share qualificationMet
The situation — An optometry practice, Ottawa, Ontario
An optometry practice in Ottawa, Ontario had an offer on the table and 10 months to close. The shares did not qualify for the capital gains exemption, and a shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did for An optometry practice, Ottawa, Ontario
We purified the corporation so the shares met the qualifying tests, then assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return well ahead of the closing date.
The result — An optometry practice, Ottawa, Ontario
The sale closed on schedule with $760,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Scaling without breaking
Scaled To 15 Staff With $61,000 Of Working Capital Freed — Medical Imaging Clinic, Ottawa
Client: A medical imaging clinic · Where: Ottawa, Ontario · Engagement: 10 weeks, fixed fee
Headcount reached15
Working capital freed$61,000
Missed deadlinesZero
The situation — A medical imaging clinic, Ottawa, Ontario
A medical imaging clinic in Ottawa, Ontario was growing fast — headcount to 15 in eighteen months — and the back office had not kept up. Out-of-province sales billed at the ON rate instead of the customer’s was the first thing to break.
What we did for A medical imaging clinic, Ottawa, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A medical imaging clinic, Ottawa, Ontario
The business reached 15 staff with no missed remittance and no late filing. $61,000 of working capital was freed in the process.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
