6 worked Pembroke 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 Pembroke and its provincial tax regime, not a specific client's file.
Case Study 1 · Cash and remittance control
Instalments Rebased, $40,000 Of Cash Returned To The Business — Chiropractic Clinic, Pembroke
The situation — A chiropractic clinic, Pembroke, Ontario
A chiropractic clinic in Pembroke, 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 $40,000 of cash.
What we did for A chiropractic clinic, Pembroke, 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 chiropractic clinic, Pembroke, Ontario
$40,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
The situation — A food processing plant, Pembroke, Ontario
A food processing plant in Pembroke, Ontario had already missed one deadline and was about to miss a second. Behind it sat out-of-province sales billed at the ON rate instead of the customer’s. A penalty of $47,000 was accruing.
What we did for A food processing plant, Pembroke, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty.
The result — A food processing plant, Pembroke, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $47,000 of the penalty already assessed on the earlier year.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $9,000 Saved Each Year — Psychology Practice, Pembroke
Client: A psychology practice · Where: Pembroke, Ontario · Engagement: 7 weeks, fixed fee
Annual saving$9,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — A psychology practice, Pembroke, Ontario
A psychology practice in Pembroke, Ontario had outgrown the structure it started with. Sector-specific exposure the previous accountant had not seen before was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A psychology practice, Pembroke, Ontario
We mapped the current structure and modelled the target. Then we assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — A psychology practice, Pembroke, Ontario
The reorganisation completed without triggering tax, and the new structure saves approximately $9,000 a year while removing the exposure the old one carried.
Case Study 4 · Sale and succession
Share Sale Restructured, $790,000 Less Tax On Closing — Precision Machine Shop, Pembroke
The situation — A precision machine shop, Pembroke, Ontario
A precision machine shop in Pembroke, Ontario was preparing to sell. Due diligence surfaced no valuation on file to support the price the parties had agreed. That would have reduced the price or killed the deal outright.
What we did for A precision machine shop, Pembroke, 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 — A precision machine shop, Pembroke, Ontario
The deal closed at the agreed price. $790,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
The situation — A veterinary hospital, Pembroke, Ontario
A veterinary hospital in Pembroke, 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 $41,000.
What we did for A veterinary hospital, Pembroke, 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 veterinary hospital, Pembroke, Ontario
The review closed with no change. $41,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $74,000 Across Corporate And Personal Returns — Executive Coaching Practice, Pembroke
Client: An executive coaching practice · Where: Pembroke, Ontario · Engagement: 9 weeks, fixed fee
Combined saving$74,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — An executive coaching practice, Pembroke, Ontario
Nothing was wrong at an executive coaching practice in Pembroke, Ontario. The filings were on time and accurate. What they were not was planned. Instalments still calculated on a year the business had long outgrown had never been reviewed.
What we did for An executive coaching practice, Pembroke, 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 ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
The result — An executive coaching practice, Pembroke, Ontario
$74,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
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.
