6 Capital Cost Allowance Planning tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to capital cost allowance planning work, not a general example.
Case Study 1 · Sale and succession
Intergenerational Transfer Completed With $770,000 Deferred — Agri-Tech Company, Calgary
Client: An agri-tech company · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Tax deferred$770,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at an agri-tech company in Calgary, Alberta had been discussed for years without a plan. Retained cash well above what the business needed to operate meant the transfer as contemplated would have been fully taxable.
What we did
We layered the applicable provincial credit onto the federal claim in the same filing, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$770,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $36,500 Across 7 Open Years — Medical Device Developer, Toronto
Client: A medical device developer · Where: Toronto, Ontario · Engagement: 5 weeks, fixed fee
Recovered$36,500
Open years claimed7
Ongoing trackingIn place
The situation
An incentive review at a medical device developer in Toronto, Ontario started from a simple question: what has never been claimed? The answer ran to 7 years, driven by a SR&ED claim prepared eleven months after the fact with no contemporaneous records.
What we did
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $36,500 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 3 · CRA review defended
$143,000 Proposed Adjustment Withdrawn In Full — Engineering Firm Solving a, Lethbridge
Client: An engineering firm solving a technical uncertainty · Where: Lethbridge, Alberta · Engagement: 8 weeks, fixed fee
Adjustment withdrawn$143,000
File closed in8 weeks
Penalties assessedNone
The situation
An engineering firm solving a technical uncertainty in Lethbridge, Alberta received a proposal letter opening a review of capital cost allowance planning. The CRA had identified a SR&ED claim prepared eleven months after the fact with no contemporaneous records and proposed an adjustment of $143,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $143,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 4 · Scaling without breaking
Scaled To 82 Staff With $155,000 Of Working Capital Freed — Manufacturer Developing a Production, Guelph
Client: A manufacturer developing a production process · Where: Guelph, Ontario · Engagement: 10 weeks, fixed fee
Headcount reached82
Working capital freed$155,000
Missed deadlinesZero
The situation
A manufacturer developing a production process in Guelph, Ontario was growing fast — headcount to 82 in eighteen months — and the back office had not kept up. Eligible development work never claimed because nobody thought it counted as research was the first thing to break.
What we did
We confirmed CCPC status and refiled at the enhanced 35% refundable rate, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 82 staff with no missed remittance and no late filing. $155,000 of working capital was freed in the process.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $47,000 Across Corporate And Personal Returns — Industrial Automation Integrator, Kelowna
Client: An industrial automation integrator · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Combined saving$47,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at an industrial automation integrator in Kelowna, British Columbia — the filings were on time and accurate. What they were not was planned. A filing deadline missed by three weeks, extinguishing the entire claim had never been reviewed.
What we did
We layered the applicable provincial credit onto the federal claim in the same filing, and 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
$47,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Client: A materials science company · Where: Barrie, Ontario · Engagement: 9 weeks, fixed fee
Overpayment refunded$155,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a materials science company in Barrie, Ontario were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a provincial credit left unclaimed alongside a successful federal SR&ED claim.
What we did
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $155,000 of overpaid instalments was refunded.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
