6 worked Accounts Receivable Services 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 services work, not a specific client's file.
Case Study 1 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 5 Days — Regional Courier Operator, Surrey
Client: A regional courier operator · Where: Surrey, British Columbia · Engagement: 8 weeks, fixed fee
Close time before9 weeks
Close time after5 days
Year-endReview, not rebuild
The situation — A regional courier operator, Surrey, British Columbia
The accounting file at a regional courier operator in Surrey, British Columbia had a weak foundation. It was built on work in progress carried at billing value one year and at cost the next, so neither year was comparable. The year-end had taken 9 weeks each of the last three years.
What we did for A regional courier operator, Surrey, British Columbia
We reconciled the general ledger to the GIFI schedules filed for each open year and corrected the two years where they disagreed. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A regional courier operator, Surrey, British Columbia
The file reconciles. Month-end closes in 5 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 2 · Cash and remittance control
Remittance Schedule Corrected, $135,000 Refunded — Related-Company Pair, Toronto
Client: A corporation sharing administration with a related company · Where: Toronto, Ontario · Engagement: 5 weeks, fixed fee
Overpayment refunded$135,000
Late remittances sinceZero
ScheduleAutomated
The situation — A corporation sharing administration with a related company, Toronto, Ontario
Remittances at a corporation sharing administration with a related company in Toronto, Ontario were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat a shareholder loan account that had drifted for three years with no supporting entries.
What we did for A corporation sharing administration with a related company, Toronto, Ontario
We valued work in progress on one consistent basis and documented the method, so the comparative year could be relied on. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A corporation sharing administration with a related company, Toronto, Ontario
Penalties stopped from the following remittance onwards, and $135,000 of overpaid instalments was refunded.
Case Study 3 · Planning that cut the bill
Remuneration Review Saved $68,000 Across Corporate And Personal Returns — Design Agency, Red Deer
Client: A 14-person design agency · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Combined saving$68,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A 14-person design agency, Red Deer, Alberta
Nothing was wrong at a 14-person design agency in Red Deer, Alberta. The filings were on time and accurate. What they were not was planned. Year-end statements that arrived four months late and never tied to the bank had never been reviewed.
What we did for A 14-person design agency, Red Deer, Alberta
We built a fixed-asset continuity schedule from the purchase invoices. We set the capital cost allowance claim class by class rather than claiming the maximum by default. 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 14-person design agency, Red Deer, Alberta
$68,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $71,000 Of Cash Released — Independent Pharmacy, Halifax
Client: An independent pharmacy · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Cash released$71,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An independent pharmacy, Halifax, Nova Scotia
Revenue at an independent pharmacy in Halifax, Nova Scotia was up sharply and cash was tighter than ever. Underneath it sat capital assets written off in full in the year of purchase, with no fixed-asset schedule behind the deduction.
What we did for An independent pharmacy, Halifax, Nova Scotia
We reconciled the inter-company accounts, papered the arrangement with a written agreement, and aligned both corporations’ year-ends. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — An independent pharmacy, Halifax, Nova Scotia
$71,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Client: A commercial cleaning contractor · Where: Calgary, Alberta · Engagement: 7 weeks, fixed fee
Proposed tax cleared$135,000
Review duration7 weeks
OutcomeNo change
The situation — A commercial cleaning contractor, Calgary, Alberta
A commercial cleaning contractor in Calgary, Alberta was selected for review. Two sets of numbers — one in the accounting file, one the owner actually ran the business on had shown up in the CRA's automated matching. The proposed adjustment on accounts receivable services came to $135,000.
What we did for A commercial cleaning contractor, Calgary, Alberta
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. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A commercial cleaning contractor, Calgary, Alberta
The review closed with no change. $135,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 6 · Missed incentive claimed
$79,000 Credit Claim Filed And Accepted Without Adjustment — Quarterly-Close Practice, Victoria
Client: A professional practice that closes its books quarterly · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Claim value$79,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A professional practice that closes its books quarterly, Victoria, British Columbia
A professional practice that closes its books quarterly in Victoria, British Columbia assumed the credits did not apply to a business its size. Capital assets written off in full in the year of purchase, with no fixed-asset schedule behind the deduction meant they had applied all along.
What we did for A professional practice that closes its books quarterly, Victoria, British Columbia
We identified the qualifying activity and built the documentation to support it. 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 professional practice that closes its books quarterly, Victoria, British Columbia
$79,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
