6 worked Business Number Registration 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 business number registration work, not a specific client's file.
Case Study 1 · Scaling without breaking
Growth Handled Without A Missed Filing, $98,000 Freed — Federal Registry Filer, Surrey
Client: A federal corporation filing its registry annual return · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Cash freed$98,000
Compliance failuresNone
ReportingMonthly
The situation — A federal corporation filing its registry annual return, Surrey, British Columbia
A federal corporation filing its registry annual return in Surrey, British Columbia was opening in a second province. That meant different filing obligations and a different payroll regime. A register of individuals with significant control that had never been opened, let alone updated already sat in the file.
What we did for A federal corporation filing its registry annual return, Surrey, British Columbia
We filed the change of registered office and the director changes, so registry correspondence reached someone who read it. 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 federal corporation filing its registry annual return, Surrey, British Columbia
Growth was absorbed without a compliance failure. $98,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 2 · Missed incentive claimed
$27,500 In Credits Claimed That Prior Filings Had Missed — Federally Incorporating Seller, Calgary
Client: An e-commerce seller incorporating federally · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Credits claimed$27,500
Years adjusted3
Review outcomeNo adjustment
The situation — An e-commerce seller incorporating federally, Calgary, Alberta
An e-commerce seller incorporating federally in Calgary, Alberta had been filing for 3 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat a single class of common shares that made income splitting impossible.
What we did for An e-commerce seller incorporating federally, Calgary, Alberta
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we tested each intended dividend recipient against the excluded-amount tests before any dividend was declared, and recorded which test was being relied on.
The result — An e-commerce seller incorporating federally, Calgary, Alberta
$27,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 3 · Backlog brought current
4 Years Filed, $133,000 Removed From The Assessed Balance — Newly Formed Corporation, Windsor
Client: A corporation choosing its first fiscal year-end · Where: Windsor, Ontario · Engagement: 4 weeks, fixed fee
Years filed4
Assessed balance removed$133,000
CollectionsStopped
The situation — A corporation choosing its first fiscal year-end, Windsor, Ontario
A corporation choosing its first fiscal year-end in Windsor, Ontario had not filed for 4 years. The CRA had issued arbitrary assessments. The business was carrying a registered office address left unchanged through two moves, so registry notices went to an empty unit. That came on top of a growing interest balance.
What we did for A corporation choosing its first fiscal year-end, Windsor, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We reconstructed the minute book with resolutions for each historical dividend and share transaction. We filed the years in sequence rather than all at once.
The result — A corporation choosing its first fiscal year-end, Windsor, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $133,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 4 · Objection and relief
$91,000 Of Penalties And Interest Cancelled On Relief — Holding Structure Founder, London
Client: A founder setting up a holding structure · Where: London, Ontario · Engagement: 6 weeks, fixed fee
Penalties and interest cancelled$91,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A founder setting up a holding structure, London, Ontario
An assessment of $91,000 landed at a founder setting up a holding structure in London, Ontario following a desk review. It turned on a single class of common shares that made income splitting impossible. The auditor had not seen the records behind it.
What we did for A founder setting up a holding structure, London, Ontario
We revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A founder setting up a holding structure, London, Ontario
$91,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 5 · Records and systems rebuilt
Books Rebuilt From Source, $12,000 In Unclaimed Input Tax Found — Incorporating Contractor, Edmonton
Client: A contractor incorporating for liability reasons · Where: Edmonton, Alberta · Engagement: 9 weeks, fixed fee
Unclaimed tax found$12,000
Records rebuilt16 months
ProcessDocumented
The situation — A contractor incorporating for liability reasons, Edmonton, Alberta
A contractor incorporating for liability reasons in Edmonton, Alberta could not answer basic questions about its own numbers. A corporation dissolved administratively for missed annual returns while still operating sat between the bank statements and the ledger.
What we did for A contractor incorporating for liability reasons, Edmonton, Alberta
We separated the corporate registry deadlines from the CRA deadlines on one calendar, with a named person responsible for each. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A contractor incorporating for liability reasons, Edmonton, Alberta
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 6 · Planning that cut the bill
Remuneration Review Saved $32,500 Across Corporate And Personal Returns — Newly Incorporating Consultant, Kelowna
Client: A consultant incorporating after two years of self-employment · Where: Kelowna, British Columbia · Engagement: 11 weeks, fixed fee
Combined saving$32,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A consultant incorporating after two years of self-employment, Kelowna, British Columbia
Nothing was wrong at a consultant incorporating after two years of self-employment in Kelowna, British Columbia. The filings were on time and accurate. What they were not was planned. GST/HST collected for eight months before the RT account was ever opened had never been reviewed.
What we did for A consultant incorporating after two years of self-employment, Kelowna, British Columbia
We opened the register of individuals with significant control and put its review on the same annual cycle as the corporate annual 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 consultant incorporating after two years of self-employment, Kelowna, British Columbia
$32,500 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.
