6 worked Sudbury 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 Sudbury and its provincial tax regime, not a specific client's file.
Case Study 1 · Backlog brought current
7 Years Filed, $35,000 Removed From The Assessed Balance — Food Processing Plant, Sudbury
The situation — A food processing plant, Sudbury, Ontario
A food processing plant in Sudbury, Ontario had not filed for 7 years. The CRA had issued arbitrary assessments. The business was carrying instalments still calculated on a year the business had long outgrown. That came on top of a growing interest balance.
What we did for A food processing plant, Sudbury, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. 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 filed the years in sequence rather than all at once.
The result — A food processing plant, Sudbury, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $35,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 2 · Objection and relief
$100,000 Of Penalties And Interest Cancelled On Relief — Bookkeeping and Payroll Bureau, Sudbury
Client: A bookkeeping and payroll bureau · Where: Sudbury, Ontario · Engagement: 6 weeks, fixed fee
Penalties and interest cancelled$100,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A bookkeeping and payroll bureau, Sudbury, Ontario
An assessment of $100,000 landed at a bookkeeping and payroll bureau in Sudbury, 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 bookkeeping and payroll bureau, Sudbury, 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 bookkeeping and payroll bureau, Sudbury, Ontario
$100,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 3 · Records and systems rebuilt
Books Rebuilt From Source, $6,100 In Unclaimed Input Tax Found — Fintech Startup, Sudbury
The situation — A fintech startup, Sudbury, Ontario
A fintech startup in Sudbury, Ontario could not answer basic questions about its own numbers. 13% HST charged on every sale regardless of where the customer was located sat between the bank statements and the ledger.
What we did for A fintech startup, Sudbury, Ontario
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A fintech startup, Sudbury, Ontario
Records rebuilt and reconciled, $6,100 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 4 · Planning that cut the bill
Remuneration Review Saved $42,000 Across Corporate And Personal Returns — Plastics Moulder, Sudbury
The situation — A plastics moulder, Sudbury, Ontario
Nothing was wrong at a plastics moulder in Sudbury, Ontario. The filings were on time and accurate. What they were not was planned. Sector-specific exposure the previous accountant had not seen before had never been reviewed.
What we did for A plastics moulder, Sudbury, Ontario
We assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return. 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 plastics moulder, Sudbury, Ontario
$42,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Client: A leasing company · Where: Sudbury, Ontario · Engagement: 4 weeks, fixed fee
Proposed tax cleared$28,500
Review duration4 weeks
OutcomeNo change
The situation — A leasing company, Sudbury, Ontario
A leasing company in Sudbury, Ontario was selected for review. Out-of-province sales billed at the ON rate instead of the customer’s had shown up in the CRA's automated matching. The proposed adjustment on its ON tax and accounting file came to $28,500.
What we did for A leasing company, Sudbury, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A leasing company, Sudbury, Ontario
The review closed with no change. $28,500 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 6 · Sale and succession
$815,000 Sheltered By The Lifetime Capital Gains Exemption — Digital Product Agency, Sudbury
Client: A digital product agency · Where: Sudbury, Ontario · Engagement: 10 weeks, fixed fee
Gain sheltered$815,000
ClosingOn schedule
Share qualificationMet
The situation — A digital product agency, Sudbury, Ontario
A digital product agency in Sudbury, Ontario had an offer on the table and 33 months to close. The shares did not qualify for the capital gains exemption. Retained cash well above what the business needed to operate was part of the reason.
What we did for A digital product agency, Sudbury, Ontario
We purified the corporation so the shares met the qualifying tests. We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. All of it was done well ahead of the closing date.
The result — A digital product agency, Sudbury, Ontario
The sale closed on schedule with $815,000 sheltered by the lifetime capital gains exemption across the shareholders.
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.
