6 worked Alberta Incorporation 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 alberta incorporation work, not a specific client's file.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $63,000 Across 7 Open Years — Converting Partnership, Hamilton
Client: A partnership converting to a corporation · Where: Hamilton, Ontario · Engagement: 9 weeks, fixed fee
Recovered$63,000
Open years claimed7
Ongoing trackingIn place
The situation — A partnership converting to a corporation, Hamilton, Ontario
An incentive review at a partnership converting to a corporation in Hamilton, Ontario started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by a December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle.
What we did for A partnership converting to a corporation, Hamilton, Ontario
We opened the register of individuals with significant control and put its review on the same annual cycle as the corporate annual return. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A partnership converting to a corporation, Hamilton, Ontario
The credits produced $63,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 2 · Deadline rescue
Filed On Time From A Standing Start, $51,000 Penalty Avoided — Federal Registry Filer, Winnipeg
Client: A federal corporation filing its registry annual return · Where: Winnipeg, Manitoba · Engagement: 4 weeks, fixed fee
Penalty avoided$51,000
Turnaround4 weeks
FiledOn time
The situation — A federal corporation filing its registry annual return, Winnipeg, Manitoba
A federal corporation filing its registry annual return in Winnipeg, Manitoba came to us 4 weeks before its filing deadline. The file came with GST/HST collected for eight months before the RT account was ever opened. A late filing would have triggered a penalty of roughly $51,000 before interest.
What we did for A federal corporation filing its registry annual return, Winnipeg, Manitoba
We worked backwards from the deadline. We separated the corporate registry deadlines from the CRA deadlines on one calendar, with a named person responsible for each. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A federal corporation filing its registry annual return, Winnipeg, Manitoba
The return was filed on time and complete. The $51,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Client: A corporation reviving after administrative dissolution · Where: Ottawa, Ontario · Engagement: 3 weeks, fixed fee
Proposed tax cleared$102,000
Review duration3 weeks
OutcomeNo change
The situation — A corporation reviving after administrative dissolution, Ottawa, Ontario
A corporation reviving after administrative dissolution in Ottawa, Ontario was selected for review. A single class of common shares that made income splitting impossible had shown up in the CRA's automated matching. The proposed adjustment on Alberta incorporation came to $102,000.
What we did for A corporation reviving after administrative dissolution, Ottawa, Ontario
We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A corporation reviving after administrative dissolution, Ottawa, Ontario
The review closed with no change. $102,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 4 · Objection and relief
Notice Of Objection Allowed In Full, $124,000 Reversed — Family Business Adding Shares, Edmonton
Client: A family business adding a second class of shares · Where: Edmonton, Alberta · Engagement: 7 weeks, fixed fee
Amount reversed$124,000
ObjectionAllowed in full
Account balanceNil
The situation — A family business adding a second class of shares, Edmonton, Alberta
A family business adding a second class of shares in Edmonton, Alberta had been reassessed for $124,000. 11 days were left on the objection deadline. The reassessment rested on dividends paid for three years with no directors’ resolutions behind them.
What we did for A family business adding a second class of shares, Edmonton, Alberta
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules.
The result — A family business adding a second class of shares, Edmonton, Alberta
The appeals officer allowed the objection in full. $124,000 was reversed and the account returned to a nil balance.
Case Study 5 · Scaling without breaking
Scaled To 87 Staff With $71,000 Of Working Capital Freed — Provincially Incorporating Trades Business, Mississauga
Client: A trades business incorporating provincially · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Headcount reached87
Working capital freed$71,000
Missed deadlinesZero
The situation — A trades business incorporating provincially, Mississauga, Ontario
A trades business incorporating provincially in Mississauga, Ontario was growing fast, with headcount reaching 87 in eighteen months. The back office had not kept up. A December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle was the first thing to break.
What we did for A trades business incorporating provincially, Mississauga, Ontario
We filed the change of registered office and the director changes, so registry correspondence reached someone who read it. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A trades business incorporating provincially, Mississauga, Ontario
The business reached 87 staff with no missed remittance and no late filing. $71,000 of working capital was freed in the process.
Case Study 6 · Structure rebuilt
Corporate Structure Rebuilt For $48,000 Of Annual Savings — Newly Incorporating Consultant, Vancouver
Client: A consultant incorporating after two years of self-employment · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Saving per year$48,000
DocumentationComplete
Transfer basisRollover
The situation — A consultant incorporating after two years of self-employment, Vancouver, British Columbia
The structure at a consultant incorporating after two years of self-employment in Vancouver, British Columbia dated from years earlier. It had been set up for a business that no longer existed. A corporation dissolved administratively for missed annual returns while still operating had become expensive.
What we did for A consultant incorporating after two years of self-employment, Vancouver, British Columbia
We revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A consultant incorporating after two years of self-employment, Vancouver, British Columbia
$48,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
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.
