6 worked Business Plan Writing 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 plan writing work, not a specific client's file.
Case Study 1 · Structure rebuilt
Holding Structure Added, $35,500 Saved Annually — Expanding Manufacturer, Victoria
Client: A manufacturer planning a plant expansion · Where: Victoria, British Columbia · Engagement: 6 weeks, fixed fee
Annual saving$35,500
ReorganisationTax-neutral
StructureMatches operations
The situation — A manufacturer planning a plant expansion, Victoria, British Columbia
The structure at a manufacturer planning a plant expansion in Victoria, British Columbia needed fixing. The file was carrying a monthly report that stopped at the income statement, with no balance sheet and no cash view. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A manufacturer planning a plant expansion, Victoria, British Columbia
We worked with the client's lawyer. Together, we set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A manufacturer planning a plant expansion, Victoria, British Columbia
The structure now matches the business. Annual saving of $35,500, and the reorganisation itself was tax-neutral.
Case Study 2 · Planning that cut the bill
$30,500 Saved By Correcting What Prior Filings Had Missed — Practice Adding Partners, Barrie
Client: A professional practice adding partners · Where: Barrie, Ontario · Engagement: 6 weeks, fixed fee
Saving identified$30,500
RecurringYes
Positions documentedAll
The situation — A professional practice adding partners, Barrie, Ontario
A professional practice adding partners in Barrie, Ontario asked for a second opinion on business plan writing. That followed three years of rising tax. The review found a borrowing drawn for an unrelated personal purchase with the interest claimed against the business.
What we did for A professional practice adding partners, Barrie, Ontario
We built the comparison first: current structure against two alternatives. Then we rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price.
The result — A professional practice adding partners, Barrie, Ontario
First-year saving of $30,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Backlog brought current
Collections Halted And $90,000 Cut From A 5-Year Backlog — Subscription Business, Lethbridge
Client: A subscription business tracking churn · Where: Lethbridge, Alberta · Engagement: 9 weeks, fixed fee
Balance reduced by$90,000
Backlog cleared5 years
CollectionsHalted
The situation — A subscription business tracking churn, Lethbridge, Alberta
By the time a subscription business tracking churn in Lethbridge, Alberta called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat a healthy bank balance made up almost entirely of deposits for work not yet performed.
What we did for A subscription business tracking churn, Lethbridge, Alberta
We reconstructed the records year by year. We produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted. Each filing replaced an arbitrary assessment with a real one.
The result — A subscription business tracking churn, Lethbridge, Alberta
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $90,000, and a relief application addressed part of the accumulated interest.
Case Study 4 · Cash and remittance control
$90,000 Of Working Capital Freed From The Tax Cycle — Acquiring Clinic Group, Vancouver
Client: A clinic group acquiring a competitor · Where: Vancouver, British Columbia · Engagement: 7 weeks, fixed fee
Working capital freed$90,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A clinic group acquiring a competitor, Vancouver, British Columbia
A clinic group acquiring a competitor in Vancouver, British Columbia was profitable on paper and short of cash every month. A growth plan with no forecast behind it and no financing lined up explained most of the gap.
What we did for A clinic group acquiring a competitor, Vancouver, British Columbia
We traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A clinic group acquiring a competitor, Vancouver, British Columbia
$90,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 5 · Sale and succession
$635,000 Sheltered By The Lifetime Capital Gains Exemption — Succession-Planning Family Business, Ottawa
Client: A family business planning succession · Where: Ottawa, Ontario · Engagement: 7 weeks, fixed fee
Gain sheltered$635,000
ClosingOn schedule
Share qualificationMet
The situation — A family business planning succession, Ottawa, Ontario
A family business planning succession in Ottawa, Ontario had an offer on the table and 23 months to close. The shares did not qualify for the capital gains exemption. No valuation on file to support the price the parties had agreed was part of the reason.
What we did for A family business planning succession, Ottawa, Ontario
We purified the corporation so the shares met the qualifying tests. We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance. All of it was done well ahead of the closing date.
The result — A family business planning succession, Ottawa, Ontario
The sale closed on schedule with $635,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Records and systems rebuilt
Month-End Close Cut From 11 Weeks To 9 Days — Multi-Line Service Business, Surrey
Client: A business whose margin varies by service line · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Close time before11 weeks
Close time after9 days
Year-endReview, not rebuild
The situation — A business whose margin varies by service line, Surrey, British Columbia
The accounting file at a business whose margin varies by service line in Surrey, British Columbia had a weak foundation. It was built on a covenant breach discovered only when the bank called. The year-end had taken 11 weeks each of the last three years.
What we did for A business whose margin varies by service line, Surrey, British Columbia
We modelled the covenant ratios monthly and restructured the debt before the next test date rather than after it. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A business whose margin varies by service line, Surrey, British Columbia
The file reconciles. Month-end closes in 9 days instead of 11 weeks, and the year-end is a review rather than a reconstruction.
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.
