6 worked Thunder Bay 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 Thunder Bay and its provincial tax regime, not a specific client's file.
Case Study 1 · CRA review defended
$103,000 Reassessment Reduced To Nil On Review — Home-Care Nursing Agency, Thunder Bay
Client: A home-care nursing agency · Where: Thunder Bay, Ontario · Engagement: 8 weeks, fixed fee
Reassessment reduced toNil
Tax protected$103,000
Prior filingsUndisturbed
The situation — A home-care nursing agency, Thunder Bay, Ontario
A review notice arrived at a home-care nursing agency in Thunder Bay, Ontario, covering its ON tax and accounting file for two tax years. The auditor's working position was an adjustment of $103,000. It was driven by a provincial payroll levy that had never been registered for or remitted.
What we did for A home-care nursing agency, Thunder Bay, Ontario
Rather than negotiate, we rebuilt the record. We assessed and claimed Ontario Innovation Tax Credit alongside the federal return. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A home-care nursing agency, Thunder Bay, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $103,000 and leaving the prior filings undisturbed.
Case Study 2 · Backlog brought current
$13,000 Of Arbitrary Assessments Vacated After 4 Years — Data Analytics Consultancy, Thunder Bay
Client: A data analytics consultancy · Where: Thunder Bay, Ontario · Engagement: 11 weeks, fixed fee
Arbitrary tax vacated$13,000
Years brought current4
Account statusCurrent
The situation — A data analytics consultancy, Thunder Bay, Ontario
4 years of unfiled returns had turned into notional assessments at a data analytics consultancy in Thunder Bay, Ontario. Underneath lay out-of-province sales billed at the ON rate instead of the customer’s. Collections had already started.
What we did for A data analytics consultancy, Thunder Bay, Ontario
We registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A data analytics consultancy, Thunder Bay, Ontario
All 4 years were accepted as filed. $13,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 3 · Deadline rescue
$102,000 Late-Filing Penalty Cancelled On Relief Application — Executive Coaching Practice, Thunder Bay
Client: An executive coaching practice · Where: Thunder Bay, Ontario · Engagement: 10 weeks, fixed fee
Penalty cancelled$102,000
Relief applicationGranted
ReturnAccepted as filed
The situation — An executive coaching practice, Thunder Bay, Ontario
An executive coaching practice in Thunder Bay, 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 $102,000 was accruing.
What we did for An executive coaching practice, Thunder Bay, 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 — An executive coaching practice, Thunder Bay, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $102,000 of the penalty already assessed on the earlier year.
Case Study 4 · Planning that cut the bill
Remuneration Review Saved $72,000 Across Corporate And Personal Returns — Investment Advisory Firm, Thunder Bay
Client: An investment advisory firm · Where: Thunder Bay, Ontario · Engagement: 11 weeks, fixed fee
Combined saving$72,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — An investment advisory firm, Thunder Bay, Ontario
Nothing was wrong at an investment advisory firm in Thunder Bay, 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 investment advisory firm, Thunder Bay, 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 investment advisory firm, Thunder Bay, Ontario
$72,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 5 · Missed incentive claimed
$92,000 In Credits Claimed That Prior Filings Had Missed — Fintech Startup, Thunder Bay
Client: A fintech startup · Where: Thunder Bay, Ontario · Engagement: 5 weeks, fixed fee
Credits claimed$92,000
Years adjusted4
Review outcomeNo adjustment
The situation — A fintech startup, Thunder Bay, Ontario
A fintech startup in Thunder Bay, Ontario had been filing for 4 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat Ontario incentives claimed by competitors and never by this business.
What we did for A fintech startup, Thunder Bay, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return.
The result — A fintech startup, Thunder Bay, Ontario
$92,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 6 · Structure rebuilt
Holding Structure Added, $63,000 Saved Annually — Metal Fabrication Business, Thunder Bay
Client: A metal fabrication business · Where: Thunder Bay, Ontario · Engagement: 6 weeks, fixed fee
Annual saving$63,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A metal fabrication business, Thunder Bay, Ontario
The structure at a metal fabrication business in Thunder Bay, Ontario needed fixing. The file was carrying a provincial payroll levy that had never been registered for or remitted. 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, Thunder Bay, Ontario
We worked with the client's lawyer. Together, we assessed and claimed Ontario Innovation 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, Thunder Bay, Ontario
The structure now matches the business. Annual saving of $63,000, and the reorganisation itself was tax-neutral.
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.
