6 worked Annual GST/HST Filing 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 annual gst/hst filing work, not a specific client's file.
Case Study 1 · Sale and succession
Share Sale Restructured, $185,000 Less Tax On Closing — Cross-Border SaaS Company, Surrey
Client: A SaaS company with Canadian and US customers · Where: Surrey, British Columbia · Engagement: 6 weeks, fixed fee
Tax saved on closing$185,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A SaaS company with Canadian and US customers, Surrey, British Columbia
A SaaS company with Canadian and US customers in Surrey, British Columbia 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 SaaS company with Canadian and US customers, Surrey, British Columbia
We cleaned up the historical file. We brought the nil and missing periods current so the account was clean before the refund claim was filed. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A SaaS company with Canadian and US customers, Surrey, British Columbia
The deal closed at the agreed price. $185,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $24,500 Freed — Wholesale Food Distributor, Regina
The situation — A wholesale food distributor, Regina, Saskatchewan
A wholesale food distributor in Regina, Saskatchewan was opening in a second province. That meant different filing obligations and a different payroll regime. Nil periods left unfiled, which held up the refund on the one period that mattered already sat in the file.
What we did for A wholesale food distributor, Regina, Saskatchewan
We backdated the registration to the date the business stopped being a small supplier, remitted the tax owing, and applied for relief on the penalty portion. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — A wholesale food distributor, Regina, Saskatchewan
Growth was absorbed without a compliance failure. $24,500 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Records and systems rebuilt
Books Rebuilt From Source, $12,000 In Unclaimed Input Tax Found — Interprovincial Marketing Agency, Barrie
Client: A marketing agency billing outside its home province · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Unclaimed tax found$12,000
Records rebuilt32 months
ProcessDocumented
The situation — A marketing agency billing outside its home province, Barrie, Ontario
A marketing agency billing outside its home province in Barrie, Ontario could not answer basic questions about its own numbers. HST charged at the home-province rate on sales into four different provinces sat between the bank statements and the ledger.
What we did for A marketing agency billing outside its home province, Barrie, Ontario
We filed the section 156 election for the related registrants, so supplies between them stopped carrying tax that served no purpose but cash-flow drag. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A marketing agency billing outside its home province, Barrie, Ontario
Records rebuilt and reconciled, $12,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 4 · Structure rebuilt
Corporate Structure Rebuilt For $38,500 Of Annual Savings — Used-Equipment Dealer, Vancouver
Client: A used-equipment dealer · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Saving per year$38,500
DocumentationComplete
Transfer basisRollover
The situation — A used-equipment dealer, Vancouver, British Columbia
The structure at a used-equipment dealer in Vancouver, British Columbia dated from years earlier. It had been set up for a business that no longer existed. A registration threshold crossed nine months before anyone registered had become expensive.
What we did for A used-equipment dealer, Vancouver, British Columbia
We tested the quick method against the account’s actual input tax credit history and stayed on the regular method where the credits were worth more. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A used-equipment dealer, Vancouver, British Columbia
$38,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5 · Missed incentive claimed
$39,000 Credit Claim Filed And Accepted Without Adjustment — Restaurant Group, Halifax
Client: A restaurant group · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Claim value$39,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A restaurant group, Halifax, Nova Scotia
A restaurant group in Halifax, Nova Scotia assumed the credits did not apply to a business its size. A commercial property purchase closed on the assumption no tax applied because the vendor was not registered meant they had applied all along.
What we did for A restaurant group, Halifax, Nova Scotia
We identified the qualifying activity and built the documentation to support it. Then we set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings.
The result — A restaurant group, Halifax, Nova Scotia
$39,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $13,000 Across Corporate And Personal Returns — Freight Brokerage, Kitchener
The situation — A freight brokerage, Kitchener, Ontario
Nothing was wrong at a freight brokerage in Kitchener, Ontario. The filings were on time and accurate. What they were not was planned. Export sales zero-rated with no shipping documentation behind them had never been reviewed.
What we did for A freight brokerage, Kitchener, Ontario
We self-assessed the tax on the real property acquisition in the correct reporting period and claimed the offsetting input tax credit in the same return. 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 freight brokerage, Kitchener, Ontario
$13,000 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.
