6 worked Capital Cost Allowance Planning 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 capital cost allowance planning work, not a specific client's file.
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 — An agri-tech company, Calgary, Alberta
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 for An agri-tech company, Calgary, Alberta
We separated eligible experimental development time from routine production work in the time records. That made the claimed portion traceable to a person and a date. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — An agri-tech company, Calgary, Alberta
$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 — Late-Documented Claimant, Toronto
Client: A claimant whose project records were written after the work · Where: Toronto, Ontario · Engagement: 5 weeks, fixed fee
Recovered$36,500
Open years claimed7
Ongoing trackingIn place
The situation — A claimant whose project records were written after the work, Toronto, Ontario
An incentive review at a claimant whose project records were written after the work in Toronto, Ontario started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by an amended claim adding two projects after the reporting deadline had already passed.
What we did for A claimant whose project records were written after the work, Toronto, Ontario
We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A claimant whose project records were written after the work, Toronto, Ontario
The credits produced $36,500 across the open years. 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 Development Firm, 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, Lethbridge, Alberta
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 provincial credit left unclaimed alongside a successful federal SR&ED claim. It proposed an adjustment of $143,000, with 30 days to respond.
What we did for An engineering firm solving a technical uncertainty, Lethbridge, Alberta
We treated the response as an evidence exercise rather than an argument. We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction. We then indexed every supporting document against the specific line the auditor had questioned.
The result — An engineering firm solving a technical uncertainty, Lethbridge, Alberta
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 — Materials Science Company, Guelph
Client: A materials science company · Where: Guelph, Ontario · Engagement: 10 weeks, fixed fee
Headcount reached82
Working capital freed$155,000
Missed deadlinesZero
The situation — A materials science company, Guelph, Ontario
A materials science company in Guelph, Ontario was growing fast, with headcount reaching 82 in eighteen months. The back office had not kept up. A SR&ED claim prepared eleven months after the fact with no contemporaneous records was the first thing to break.
What we did for A materials science company, Guelph, Ontario
We confirmed CCPC status and refiled at the enhanced 35% refundable rate. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A materials science company, Guelph, Ontario
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 — Provincial Credit Claimant, Kelowna
Client: A corporation stacking a provincial credit on a federal claim · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Combined saving$47,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A corporation stacking a provincial credit on a federal claim, Kelowna, British Columbia
Nothing was wrong at a corporation stacking a provincial credit on a federal claim in Kelowna, British Columbia. The filings were on time and accurate. What they were not was planned. Eligible development work never claimed because nobody thought it counted as research had never been reviewed.
What we did for A corporation stacking a provincial credit on a federal claim, Kelowna, British Columbia
We layered the applicable provincial credit onto the federal claim in the same filing. 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 corporation stacking a provincial credit on a federal claim, Kelowna, British Columbia
$47,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
The situation — A clean-technology startup, Barrie, Ontario
Remittances at a clean-technology startup in Barrie, Ontario were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat an amended claim adding two projects after the reporting deadline had already passed.
What we did for A clean-technology startup, Barrie, Ontario
We netted the government assistance against the qualified expenditure pool, so the claim matched what would survive a review. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A clean-technology startup, Barrie, Ontario
Penalties stopped from the following remittance onwards, and $155,000 of overpaid instalments was refunded.
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.
