6 worked Accounts Receivable Bookkeeping 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 accounts receivable bookkeeping work, not a specific client's file.
Case Study 1 · Cash and remittance control
Remittance Schedule Corrected, $150,000 Refunded — Equipment Rental Yard, Vancouver
Client: An equipment rental yard · Where: Vancouver, British Columbia · Engagement: 5 weeks, fixed fee
Overpayment refunded$150,000
Late remittances sinceZero
ScheduleAutomated
The situation — An equipment rental yard, Vancouver, British Columbia
Remittances at an equipment rental yard in Vancouver, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat eighteen months of unreconciled transactions and a shoebox of receipts.
What we did for An equipment rental yard, Vancouver, British Columbia
We rebuilt the ledger from bank and card statements, matched every receipt to a transaction, and removed duplicated input tax credits before they became a review, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — An equipment rental yard, Vancouver, British Columbia
Penalties stopped from the following remittance onwards, and $150,000 of overpaid instalments was refunded.
Case Study 2 · Backlog brought current
$105,000 Of Arbitrary Assessments Vacated After 3 Years — Dental Hygiene Clinic, Edmonton
Client: A dental hygiene clinic · Where: Edmonton, Alberta · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$105,000
Years brought current3
Account statusCurrent
The situation — A dental hygiene clinic, Edmonton, Alberta
3 years of unfiled returns had turned into notional assessments at a dental hygiene clinic in Edmonton, Alberta, with sales recorded from bank deposits, so processor fees, chargebacks and refunds appeared nowhere in the ledger underneath. Collections had already started.
What we did for A dental hygiene clinic, Edmonton, Alberta
We cleared the payroll and sales tax clearing accounts every month and tied each remittance to the liability it settled, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A dental hygiene clinic, Edmonton, Alberta
All 3 years were accepted as filed. $105,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 3 · Planning that cut the bill
$46,000 Saved By Correcting What Prior Filings Had Missed — Subscription Box Retailer, Winnipeg
The situation — A subscription box retailer, Winnipeg, Manitoba
A subscription box retailer in Winnipeg, Manitoba asked for a second opinion on accounts receivable bookkeeping after three years of rising tax. The review found a bookkeeping file where owner draws, payroll and supplier payments all landed in the same account.
What we did for A subscription box retailer, Winnipeg, Manitoba
We built the comparison first — current structure against two alternatives — and then converted the foreign-currency purchases at transaction-date rates and recorded the exchange difference at settlement instead of burying it in cost of sales.
The result — A subscription box retailer, Winnipeg, Manitoba
First-year saving of $46,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 4 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $19,000 Saved Each Year — Wedding Photography Studio, Surrey
Client: A wedding photography studio · Where: Surrey, British Columbia · Engagement: 7 weeks, fixed fee
Annual saving$19,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — A wedding photography studio, Surrey, British Columbia
A wedding photography studio in Surrey, British Columbia had outgrown the structure it started with. A payroll clearing account that had never been brought to zero, carrying a balance nobody could explain was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did for A wedding photography studio, Surrey, British Columbia
We mapped the current structure, modelled the target, and recoded the meals and entertainment accounts to the statutory limit and reversed the over-claimed input tax credits before the next return went in — with the tax-deferred elections filed on time and the supporting valuations documented.
The result — A wedding photography studio, Surrey, British Columbia
The reorganisation completed without triggering tax, and the new structure saves approximately $19,000 a year while removing the exposure the old one carried.
Case Study 5 · Scaling without breaking
Scaled To 61 Staff With $91,000 Of Working Capital Freed — Courier Subcontractor, Saskatoon
Client: A courier subcontractor paid by the drop · Where: Saskatoon, Saskatchewan · Engagement: 10 weeks, fixed fee
Headcount reached61
Working capital freed$91,000
Missed deadlinesZero
The situation — A courier subcontractor paid by the drop, Saskatoon, Saskatchewan
A courier subcontractor paid by the drop in Saskatoon, Saskatchewan was growing fast — headcount to 61 in eighteen months — and the back office had not kept up. A receivables list that included invoices collected eleven months earlier was the first thing to break.
What we did for A courier subcontractor paid by the drop, Saskatoon, Saskatchewan
We rebuilt sales from the processor settlement reports so gross sales, fees and refunds each landed in an account of their own, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A courier subcontractor paid by the drop, Saskatoon, Saskatchewan
The business reached 61 staff with no missed remittance and no late filing. $91,000 of working capital was freed in the process.
Case Study 6 · Objection and relief
Desk-Review Assessment Of $40,000 Vacated — Mobile Pet-Grooming Company, Burnaby
Client: A mobile pet-grooming company · Where: Burnaby, British Columbia · Engagement: 9 weeks, fixed fee
Assessment vacated$40,000
Supporting recordsNow on file
AccountCleared
The situation — A mobile pet-grooming company, Burnaby, British Columbia
A mobile pet-grooming company in Burnaby, British Columbia was carrying $40,000 of penalties and interest arising from input tax credits claimed on receipts that had already been claimed once, much of it accumulated during a period the CRA itself had delayed.
What we did for A mobile pet-grooming company, Burnaby, British Columbia
We reconciled receivables and payables to source documents and wrote off the balances that were genuinely uncollectible, with support and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A mobile pet-grooming company, Burnaby, British Columbia
The assessment was vacated. $40,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
