6 worked Break-Even Analysis 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 break-even analysis work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$50,000 In Credits Claimed That Prior Filings Had Missed — Acquiring Clinic Group, Ottawa
Client: A clinic group acquiring a competitor · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Credits claimed$50,000
Years adjusted6
Review outcomeNo adjustment
The situation — A clinic group acquiring a competitor, Ottawa, Ontario
A clinic group acquiring a competitor in Ottawa, Ontario had been filing for 6 years without ever claiming the incentives its activity qualified for. Behind that sat a monthly report that stopped at the income statement, with no balance sheet and no cash view.
What we did for A clinic group acquiring a competitor, Ottawa, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice, then produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted.
The result — A clinic group acquiring a competitor, Ottawa, Ontario
$50,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $25,500 Reversed — Multi-Line Service Business, Calgary
Client: A business whose margin varies by service line · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Amount reversed$25,500
ObjectionAllowed in full
Account balanceNil
The situation — A business whose margin varies by service line, Calgary, Alberta
A business whose margin varies by service line in Calgary, Alberta had been reassessed for $25,500 and had 12 days left on the objection deadline. The reassessment rested on pricing set by feel, with no visibility into margin by service line.
What we did for A business whose margin varies by service line, Calgary, Alberta
We filed the objection inside the deadline with a complete submission rather than a placeholder, and separated customer prepayments from earned revenue in the reporting, so the cash position and the tax position were visible at the same time.
The result — A business whose margin varies by service line, Calgary, Alberta
The appeals officer allowed the objection in full. $25,500 was reversed and the account returned to a nil balance.
Case Study 3 · Planning that cut the bill
$47,000 Cut From The Annual Tax Bill — Expanding Manufacturer, Kelowna
Client: A manufacturer planning a plant expansion · Where: Kelowna, British Columbia · Engagement: 5 weeks, fixed fee
First-year saving$47,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A manufacturer planning a plant expansion, Kelowna, British Columbia
A manufacturer planning a plant expansion in Kelowna, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly and still left a monthly report that stopped at the income statement, with no balance sheet and no cash view on the table.
What we did for A manufacturer planning a plant expansion, Kelowna, British Columbia
We modelled the current position against the alternatives before changing anything, then traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income.
The result — A manufacturer planning a plant expansion, Kelowna, British Columbia
The change saved $47,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 4 · Sale and succession
Share Sale Restructured, $680,000 Less Tax On Closing — Subscription Business, Victoria
Client: A subscription business tracking churn · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Tax saved on closing$680,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A subscription business tracking churn, Victoria, British Columbia
A subscription business tracking churn in Victoria, British Columbia was preparing to sell. Due diligence surfaced a minute book with no resolutions behind a decade of dividends, which would have reduced the price or killed the deal outright.
What we did for A subscription business tracking churn, Victoria, British Columbia
We cleaned up the historical file, added the balance sheet and a cash view to the monthly package, so the owner saw working capital move rather than only profit, and prepared the due-diligence package the buyer's advisers actually asked for.
The result — A subscription business tracking churn, Victoria, British Columbia
The deal closed at the agreed price. $680,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · Deadline rescue
Filed On Time From A Standing Start, $123,000 Penalty Avoided — Succession-Planning Family Business, Brampton
Client: A family business planning succession · Where: Brampton, Ontario · Engagement: 8 weeks, fixed fee
Penalty avoided$123,000
Turnaround8 weeks
FiledOn time
The situation — A family business planning succession, Brampton, Ontario
A family business planning succession in Brampton, Ontario came to us 8 weeks before its filing deadline with a growth plan with no forecast behind it and no financing lined up. A late filing would have triggered a penalty of roughly $123,000 before interest.
What we did for A family business planning succession, Brampton, Ontario
We worked backwards from the deadline. We set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due, prioritising the items that actually gated the filing and deferring everything that did not.
The result — A family business planning succession, Brampton, Ontario
The return was filed on time and complete. The $123,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 6 · Scaling without breaking
Scaled To 38 Staff With $101,000 Of Working Capital Freed — First Finance Hire, Halifax
Client: A company hiring its first finance staff · Where: Halifax, Nova Scotia · Engagement: 7 weeks, fixed fee
Headcount reached38
Working capital freed$101,000
Missed deadlinesZero
The situation — A company hiring its first finance staff, Halifax, Nova Scotia
A company hiring its first finance staff in Halifax, Nova Scotia was growing fast — headcount to 38 in eighteen months — and the back office had not kept up. A covenant breach discovered only when the bank called was the first thing to break.
What we did for A company hiring its first finance staff, Halifax, Nova Scotia
We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A company hiring its first finance staff, Halifax, Nova Scotia
The business reached 38 staff with no missed remittance and no late filing. $101,000 of working capital was freed in the process.
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.
