6 worked Sarnia 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 Sarnia and its provincial tax regime, not a specific client's file.
Case Study 1 · Scaling without breaking
Growth Handled Without A Missed Filing, $77,000 Freed — E-Learning Platform, Sarnia
The situation — An e-learning platform, Sarnia, Ontario
An e-learning platform in Sarnia, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Instalments still calculated on a year the business had long outgrown already sat in the file.
What we did for An e-learning platform, Sarnia, 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 put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — An e-learning platform, Sarnia, Ontario
Growth was absorbed without a compliance failure. $77,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $69,000 Across 3 Open Years — Hardware Startup, Sarnia
The situation — A hardware startup, Sarnia, Ontario
An incentive review at a hardware startup in Sarnia, Ontario started from a simple question: what has never been claimed? The answer ran to 3 years. It was driven by Ontario Regional Opportunities Investment Tax Credit eligibility that had never been assessed.
What we did for A hardware startup, Sarnia, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A hardware startup, Sarnia, Ontario
The credits produced $69,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 3 · Backlog brought current
Collections Halted And $61,000 Cut From A 3-Year Backlog — Mobile App Studio, Sarnia
Client: A mobile app studio · Where: Sarnia, Ontario · Engagement: 6 weeks, fixed fee
Balance reduced by$61,000
Backlog cleared3 years
CollectionsHalted
The situation — A mobile app studio, Sarnia, Ontario
By the time a mobile app studio in Sarnia, Ontario called, 3 years were outstanding. The CRA had assessed on estimates. Underneath it sat out-of-province sales billed at the ON rate instead of the customer’s.
What we did for A mobile app studio, Sarnia, Ontario
We reconstructed the records year by year. We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. Each filing replaced an arbitrary assessment with a real one.
The result — A mobile app studio, Sarnia, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $61,000, and a relief application addressed part of the accumulated interest.
Case Study 4 · Objection and relief
$29,500 Of Penalties And Interest Cancelled On Relief — Custom Software Development Shop, Sarnia
Client: A custom software development shop · Where: Sarnia, Ontario · Engagement: 11 weeks, fixed fee
Penalties and interest cancelled$29,500
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A custom software development shop, Sarnia, Ontario
An assessment of $29,500 landed at a custom software development shop in Sarnia, Ontario following a desk review. It turned on a provincial payroll levy that had never been registered for or remitted. The auditor had not seen the records behind it.
What we did for A custom software development shop, Sarnia, Ontario
We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A custom software development shop, Sarnia, Ontario
$29,500 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 · Records and systems rebuilt
Month-End Close Cut From 7 Weeks To 10 Days — Textile Manufacturer, Sarnia
The situation — A textile manufacturer, Sarnia, Ontario
The accounting file at a textile manufacturer in Sarnia, Ontario had a weak foundation. It was built on sector-specific exposure the previous accountant had not seen before. The year-end had taken 7 weeks each of the last three years.
What we did for A textile manufacturer, Sarnia, Ontario
We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A textile manufacturer, Sarnia, Ontario
The file reconciles. Month-end closes in 10 days instead of 7 weeks, and the year-end is a review rather than a reconstruction.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $23,000 Across Corporate And Personal Returns — Millwork Shop, Sarnia
Nothing was wrong at a millwork shop in Sarnia, 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 A millwork shop, Sarnia, 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 — A millwork shop, Sarnia, Ontario
$23,000 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.
