6 worked Accounting Advisory 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 accounting advisory work, not a specific client's file.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $47,000 Across Corporate And Personal Returns — Family Wholesale Distributor, Calgary
Client: A family-owned wholesale distributor · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Combined saving$47,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A family-owned wholesale distributor, Calgary, Alberta
Nothing was wrong at a family-owned wholesale distributor in Calgary, Alberta. The filings were on time and accurate. What they were not was planned. A year-end moved informally, leaving twelve months of trading reported as though nothing had changed had never been reviewed.
What we did for A family-owned wholesale distributor, Calgary, Alberta
We moved accruals, prepaids and depreciation into a documented month-end checklist, so they stopped being year-end discoveries. 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 family-owned wholesale distributor, Calgary, Alberta
$47,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Missed incentive claimed
$30,500 In Credits Claimed That Prior Filings Had Missed — Commercial Cleaning Contractor, Saskatoon
The situation — A commercial cleaning contractor, Saskatoon, Saskatchewan
A commercial cleaning contractor in Saskatoon, Saskatchewan had been filing for 7 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat a year-end moved informally, leaving twelve months of trading reported as though nothing had changed.
What we did for A commercial cleaning contractor, Saskatoon, Saskatchewan
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we separated personal and corporate spending, cleared the shareholder loan through a documented salary and dividend mix, and restated the comparative year.
The result — A commercial cleaning contractor, Saskatoon, Saskatchewan
$30,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Client: A two-partner engineering firm · Where: Moncton, New Brunswick · Engagement: 9 weeks, fixed fee
Annual saving$11,500
ReorganisationTax-neutral
StructureMatches operations
The situation — A two-partner engineering firm, Moncton, New Brunswick
The structure at a two-partner engineering firm in Moncton, New Brunswick needed fixing. The file was carrying capital assets written off in full in the year of purchase, with no fixed-asset schedule behind the deduction. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A two-partner engineering firm, Moncton, New Brunswick
We worked with the client's lawyer. Together, we reconciled the inter-company accounts, papered the arrangement with a written agreement, and aligned both corporations’ year-ends. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A two-partner engineering firm, Moncton, New Brunswick
The structure now matches the business. Annual saving of $11,500, and the reorganisation itself was tax-neutral.
Case Study 4 · Records and systems rebuilt
14 Months Reconciled And $6,900 Of Input Tax Recovered — Machine-Shop Owner-Operator, Edmonton
Client: A machine-shop owner-operator · Where: Edmonton, Alberta · Engagement: 11 weeks, fixed fee
Months reconciled14
Input tax recovered$6,900
Close time9 days
The situation — A machine-shop owner-operator, Edmonton, Alberta
Nothing reconciled at a machine-shop owner-operator in Edmonton, Alberta. Every filing started with 14 months of cleanup. The file was carrying inter-company balances between two related corporations that had never been reconciled.
What we did for A machine-shop owner-operator, Edmonton, Alberta
We rebuilt from source rather than correcting on top of the existing file. We valued work in progress on one consistent basis and documented the method, so the comparative year could be relied on. Then we set the routine that keeps it clean.
The result — A machine-shop owner-operator, Edmonton, Alberta
14 months reconciled to the bank. The close now takes 9 days, and $6,900 of previously unclaimable input tax was recovered in the process.
Case Study 5 · Scaling without breaking
Second-Province Expansion Handled, $103,000 Of Cash Released — Landscaping Company, Brampton
Client: A growing landscaping company · Where: Brampton, Ontario · Engagement: 11 weeks, fixed fee
Cash released$103,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A growing landscaping company, Brampton, Ontario
Revenue at a growing landscaping company in Brampton, Ontario was up sharply and cash was tighter than ever. Underneath it sat a shareholder loan account that had drifted for three years with no supporting entries.
What we did for A growing landscaping company, Brampton, Ontario
We rebuilt the trial balance from source documents, reconciled every bank and credit-card account, and issued a CSRS 4200 compilation with a proper basis-of-accounting note. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A growing landscaping company, Brampton, Ontario
$103,000 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 · Sale and succession
$730,000 Sheltered By The Lifetime Capital Gains Exemption — Related-Company Pair, Guelph
Client: A corporation sharing administration with a related company · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
Gain sheltered$730,000
ClosingOn schedule
Share qualificationMet
The situation — A corporation sharing administration with a related company, Guelph, Ontario
A corporation sharing administration with a related company in Guelph, Ontario had an offer on the table and 26 months to close. The shares did not qualify for the capital gains exemption. Passive assets sitting inside the operating company, disqualifying the shares was part of the reason.
What we did for A corporation sharing administration with a related company, Guelph, Ontario
We purified the corporation so the shares met the qualifying tests. We set a monthly close calendar with a fixed cut-off, so the year-end became a review of work already done rather than a twelve-month rebuild. All of it was done well ahead of the closing date.
The result — A corporation sharing administration with a related company, Guelph, Ontario
The sale closed on schedule with $730,000 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.
