6 worked Business Accounting 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 business accounting work, not a specific client's file.
Case Study 1 · Backlog brought current
$114,000 Of Arbitrary Assessments Vacated After 3 Years — Dental Hygiene Clinic, Kelowna
Client: A dental hygiene clinic · Where: Kelowna, British Columbia · Engagement: 6 weeks, fixed fee
Arbitrary tax vacated$114,000
Years brought current3
Account statusCurrent
The situation — A dental hygiene clinic, Kelowna, British Columbia
3 years of unfiled returns had turned into notional assessments at a dental hygiene clinic in Kelowna, British Columbia. Underneath lay three years of returns filed off numbers nobody could trace back to a bank statement. Collections had already started.
What we did for A dental hygiene clinic, Kelowna, British Columbia
We reconciled receivables and payables to source documents and wrote off the balances that were genuinely uncollectible, with support. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A dental hygiene clinic, Kelowna, British Columbia
All 3 years were accepted as filed. $114,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Sale and succession
Share Sale Restructured, $375,000 Less Tax On Closing — Courier Subcontractor, Brampton
Client: A courier subcontractor paid by the drop · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Tax saved on closing$375,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A courier subcontractor paid by the drop, Brampton, Ontario
A courier subcontractor paid by the drop in Brampton, 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 courier subcontractor paid by the drop, Brampton, Ontario
We cleaned up the historical file. We rebuilt the ledger from bank and card statements and matched every receipt to a transaction. We removed duplicated input tax credits before they became a review. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A courier subcontractor paid by the drop, Brampton, Ontario
The deal closed at the agreed price. $375,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 3 · Missed incentive claimed
$36,500 In Credits Claimed That Prior Filings Had Missed — Multi-Processor Online Seller, Ottawa
Client: An online seller reconciling three payment processors · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Credits claimed$36,500
Years adjusted7
Review outcomeNo adjustment
The situation — An online seller reconciling three payment processors, Ottawa, Ontario
An online seller reconciling three payment processors in Ottawa, Ontario had been filing for 7 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat sales recorded from bank deposits, so processor fees, chargebacks and refunds appeared nowhere in the ledger.
What we did for An online seller reconciling three payment processors, Ottawa, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we recoded the meals and entertainment accounts to the statutory limit and reversed the over-claimed input tax credits before the next return went in.
The result — An online seller reconciling three payment processors, Ottawa, Ontario
$36,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 4 · CRA review defended
$21,500 Proposed Adjustment Withdrawn In Full — Two-Location Cafe, Guelph
The situation — A two-location cafe, Guelph, Ontario
A two-location cafe in Guelph, Ontario received a proposal letter opening a review of business accounting. The CRA had identified a receivables list that included invoices collected eleven months earlier. It proposed an adjustment of $21,500, with 30 days to respond.
What we did for A two-location cafe, Guelph, Ontario
We treated the response as an evidence exercise rather than an argument. We separated the owner’s personal spending out of the corporate accounts and cleared the resulting shareholder loan properly. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A two-location cafe, Guelph, Ontario
The proposed adjustment was withdrawn in full — all $21,500 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Case Study 5 · Scaling without breaking
Second-Province Expansion Handled, $109,000 Of Cash Released — Owner-Operated Trades Business, Regina
Client: An owner-operated trades business · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Cash released$109,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An owner-operated trades business, Regina, Saskatchewan
Revenue at an owner-operated trades business in Regina, Saskatchewan was up sharply and cash was tighter than ever. Underneath it sat a payroll clearing account that had never been brought to zero, carrying a balance nobody could explain.
What we did for An owner-operated trades business, Regina, Saskatchewan
We cleared the payroll and sales tax clearing accounts every month and tied each remittance to the liability it settled. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — An owner-operated trades business, Regina, Saskatchewan
$109,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $37,000 Across Corporate And Personal Returns — Subscription Box Retailer, Winnipeg
The situation — A subscription box retailer, Winnipeg, Manitoba
Nothing was wrong at a subscription box retailer in Winnipeg, Manitoba. The filings were on time and accurate. What they were not was planned. A bookkeeping file where owner draws, payroll and supplier payments all landed in the same account had never been reviewed.
What we did for A subscription box retailer, Winnipeg, Manitoba
We rebuilt sales from the processor settlement reports so gross sales, fees and refunds each landed in an account of their own. 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 subscription box retailer, Winnipeg, Manitoba
$37,000 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.
