6 worked St. Thomas 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 St. Thomas and its provincial tax regime, not a specific client's file.
Case Study 1 · Structure rebuilt
Holding Structure Added, $16,500 Saved Annually — Metal Fabrication Business, St. Thomas
Client: A metal fabrication business · Where: St. Thomas, Ontario · Engagement: 4 weeks, fixed fee
Annual saving$16,500
ReorganisationTax-neutral
StructureMatches operations
The situation — A metal fabrication business, St. Thomas, Ontario
The structure at a metal fabrication business in St. Thomas, Ontario needed fixing. The file was carrying sector-specific exposure the previous accountant had not seen before. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A metal fabrication business, St. Thomas, Ontario
We worked with the client's lawyer. Together, we assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A metal fabrication business, St. Thomas, Ontario
The structure now matches the business. Annual saving of $16,500, and the reorganisation itself was tax-neutral.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $50,000 Freed — Private Lending Business, St. Thomas
Client: A private lending business · Where: St. Thomas, Ontario · Engagement: 7 weeks, fixed fee
Cash freed$50,000
Compliance failuresNone
ReportingMonthly
The situation — A private lending business, St. Thomas, Ontario
A private lending business in St. Thomas, Ontario was opening in a second province. That meant different filing obligations and a different payroll regime. Out-of-province sales billed at the ON rate instead of the customer’s already sat in the file.
What we did for A private lending business, St. Thomas, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. 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 — A private lending business, St. Thomas, Ontario
Growth was absorbed without a compliance failure. $50,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Objection and relief
Notice Of Objection Allowed In Full, $127,000 Reversed — Two-Dentist Practice, St. Thomas
Client: A two-dentist practice · Where: St. Thomas, Ontario · Engagement: 8 weeks, fixed fee
Amount reversed$127,000
ObjectionAllowed in full
Account balanceNil
The situation — A two-dentist practice, St. Thomas, Ontario
A two-dentist practice in St. Thomas, Ontario had been reassessed for $127,000. 11 days were left on the objection deadline. The reassessment rested on instalments still calculated on a year the business had long outgrown.
What we did for A two-dentist practice, St. Thomas, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, 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 two-dentist practice, St. Thomas, Ontario
The appeals officer allowed the objection in full. $127,000 was reversed and the account returned to a nil balance.
Case Study 4 · CRA review defended
$11,000 Proposed Adjustment Withdrawn In Full — Furniture Manufacturer, St. Thomas
Client: A furniture manufacturer · Where: St. Thomas, Ontario · Engagement: 4 weeks, fixed fee
Adjustment withdrawn$11,000
File closed in4 weeks
Penalties assessedNone
The situation — A furniture manufacturer, St. Thomas, Ontario
A furniture manufacturer in St. Thomas, Ontario received a proposal letter opening a review of its ON tax and accounting file. The CRA had identified a provincial payroll levy that had never been registered for or remitted. It proposed an adjustment of $11,000, with 30 days to respond.
What we did for A furniture manufacturer, St. Thomas, Ontario
We treated the response as an evidence exercise rather than an argument. We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A furniture manufacturer, St. Thomas, Ontario
The proposed adjustment was withdrawn in full — all $11,000 of it. The file closed in 4 weeks with no change to the assessed amounts and no penalty.
Case Study 5 · Deadline rescue
$144,000 Late-Filing Penalty Cancelled On Relief Application — Benefits Consultancy, St. Thomas
Client: A benefits consultancy · Where: St. Thomas, Ontario · Engagement: 9 weeks, fixed fee
Penalty cancelled$144,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A benefits consultancy, St. Thomas, Ontario
A benefits consultancy in St. Thomas, Ontario had already missed one deadline and was about to miss a second. Behind it sat 13% HST charged on every sale regardless of where the customer was located. A penalty of $144,000 was accruing.
What we did for A benefits consultancy, St. Thomas, Ontario
We split the work into what had to happen before the deadline and what could follow 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 benefits consultancy, St. Thomas, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $144,000 of the penalty already assessed on the earlier year.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $37,500 Across 6 Open Years — Family Medicine Clinic, St. Thomas
Client: A family medicine clinic · Where: St. Thomas, Ontario · Engagement: 6 weeks, fixed fee
Recovered$37,500
Open years claimed6
Ongoing trackingIn place
The situation — A family medicine clinic, St. Thomas, Ontario
An incentive review at a family medicine clinic in St. Thomas, Ontario started from a simple question: what has never been claimed? The answer ran to 6 years. It was driven by Ontario Made Manufacturing Investment Tax Credit eligibility that had never been assessed.
What we did for A family medicine clinic, St. Thomas, Ontario
We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A family medicine clinic, St. Thomas, Ontario
The credits produced $37,500 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.
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.
