6 worked Clean Economy Investment Tax Credits 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 clean economy investment tax credits work, not a specific client's file.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $23,000 Across Corporate And Personal Returns — Automation Integrator, Hamilton
The situation — An industrial automation integrator, Hamilton, Ontario
Nothing was wrong at an industrial automation integrator in Hamilton, Ontario. The filings were on time and accurate. What they were not was planned. A provincial grant for the same project left in place while the federal claim was made on the gross spend had never been reviewed.
What we did for An industrial automation integrator, Hamilton, Ontario
We filed the complete project list on the original claim rather than holding projects back for an amendment that could not be made. 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 — An industrial automation integrator, Hamilton, Ontario
$23,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Cash and remittance control
$25,500 Of Working Capital Freed From The Tax Cycle — Late-Documented Claimant, Brampton
Client: A claimant whose project records were written after the work · Where: Brampton, Ontario · Engagement: 7 weeks, fixed fee
Working capital freed$25,500
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A claimant whose project records were written after the work, Brampton, Ontario
A claimant whose project records were written after the work in Brampton, Ontario was profitable on paper and short of cash every month. An amended claim adding two projects after the reporting deadline had already passed explained most of the gap.
What we did for A claimant whose project records were written after the work, Brampton, 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 also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A claimant whose project records were written after the work, Brampton, Ontario
$25,500 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 3 · Records and systems rebuilt
Books Rebuilt From Source, $20,000 In Unclaimed Input Tax Found — Process-Developing Manufacturer, Moncton
Client: A manufacturer developing a production process · Where: Moncton, New Brunswick · Engagement: 9 weeks, fixed fee
Unclaimed tax found$20,000
Records rebuilt29 months
ProcessDocumented
The situation — A manufacturer developing a production process, Moncton, New Brunswick
A manufacturer developing a production process in Moncton, New Brunswick could not answer basic questions about its own numbers. Technical narratives written by the finance team with no input from the people who ran the experiments sat between the bank statements and the ledger.
What we did for A manufacturer developing a production process, Moncton, New Brunswick
We layered the applicable provincial credit onto the federal claim in the same filing. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A manufacturer developing a production process, Moncton, New Brunswick
Records rebuilt and reconciled, $20,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Client: A clean-technology startup · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Penalty cancelled$97,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A clean-technology startup, Calgary, Alberta
A clean-technology startup in Calgary, Alberta had already missed one deadline and was about to miss a second. Behind it sat eligible development work never claimed because nobody thought it counted as research. A penalty of $97,000 was accruing.
What we did for A clean-technology startup, Calgary, Alberta
We split the work into what had to happen before the deadline and what could follow it. Then we sat with the technical staff to write each project description around the uncertainty they actually faced and the tests they ran.
The result — A clean-technology startup, Calgary, Alberta
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $97,000 of the penalty already assessed on the earlier year.
Case Study 5 · Objection and relief
$47,000 Of Penalties And Interest Cancelled On Relief — Agri-Tech Company, Surrey
Client: An agri-tech company · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Penalties and interest cancelled$47,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — An agri-tech company, Surrey, British Columbia
An assessment of $47,000 landed at an agri-tech company in Surrey, British Columbia following a desk review. It turned on a SR&ED claim prepared eleven months after the fact with no contemporaneous records. The auditor had not seen the records behind it.
What we did for An agri-tech company, Surrey, British Columbia
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction. We then set out the legislative basis for the position alongside the documents supporting it.
The result — An agri-tech company, Surrey, British Columbia
$47,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
The situation — A first-time SR&ED claimant, Regina, Saskatchewan
The structure at a first-time SR&ED claimant in Regina, Saskatchewan needed fixing. The file was carrying a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A first-time SR&ED claimant, Regina, Saskatchewan
We worked with the client's lawyer. Together, we netted the government assistance against the qualified expenditure pool, so the claim matched what would survive a review. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A first-time SR&ED claimant, Regina, Saskatchewan
The structure now matches the business. Annual saving of $27,500, and the reorganisation itself was tax-neutral.
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.
