6 worked Client Accounting Services 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 client accounting services work, not a specific client's file.
Case Study 1 · Backlog brought current
Collections Halted And $136,000 Cut From A 6-Year Backlog — Design Agency, Windsor
The situation — A 14-person design agency, Windsor, Ontario
By the time a 14-person design agency in Windsor, Ontario called, 6 years were outstanding and the CRA had assessed on estimates. Underneath it sat year-end statements that arrived four months late and never tied to the bank.
What we did for A 14-person design agency, Windsor, Ontario
We reconstructed the records year by year and rebuilt the trial balance from source documents, reconciled every bank and credit-card account, and issued a CSRS 4200 compilation with a proper basis-of-accounting note. Each filing replaced an arbitrary assessment with a real one.
The result — A 14-person design agency, Windsor, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $136,000, and a relief application addressed part of the accumulated interest.
Case Study 2 · Planning that cut the bill
Remuneration Review Saved $49,000 Across Corporate And Personal Returns — Family Wholesale Distributor, Brampton
The situation — A family-owned wholesale distributor, Brampton, Ontario
Nothing was wrong at a family-owned wholesale distributor in Brampton, Ontario — the filings were on time and accurate. What they were not was planned. Work in progress carried at billing value one year and at cost the next, so neither year was comparable had never been reviewed.
What we did for A family-owned wholesale distributor, Brampton, Ontario
We separated personal and corporate spending, cleared the shareholder loan through a documented salary and dividend mix, and restated the comparative year, 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 — A family-owned wholesale distributor, Brampton, Ontario
$49,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Client: A two-partner engineering firm · Where: Surrey, British Columbia · Engagement: 10 weeks, fixed fee
Annual saving$63,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A two-partner engineering firm, Surrey, British Columbia
A two-partner engineering firm in Surrey, British Columbia was carrying inter-company balances between two related corporations that had never been reconciled, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A two-partner engineering firm, Surrey, British Columbia
Working with the client's lawyer, we set a monthly close calendar with a fixed cut-off, so the year-end became a review of work already done rather than a twelve-month rebuild and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A two-partner engineering firm, Surrey, British Columbia
The structure now matches the business. Annual saving of $63,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $59,000 Of Cash Released — Landscaping Company, Mississauga
Client: A growing landscaping company · Where: Mississauga, Ontario · Engagement: 9 weeks, fixed fee
Cash released$59,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A growing landscaping company, Mississauga, Ontario
Revenue at a growing landscaping company in Mississauga, Ontario was up sharply and cash was tighter than ever. Underneath it sat two sets of numbers — one in the accounting file, one the owner actually ran the business on.
What we did for A growing landscaping company, Mississauga, Ontario
We reconciled the inter-company accounts, papered the arrangement with a written agreement, and aligned both corporations’ year-ends. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — A growing landscaping company, Mississauga, Ontario
$59,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 5 · Objection and relief
Desk-Review Assessment Of $88,000 Vacated — Independent Pharmacy, Guelph
The situation — An independent pharmacy, Guelph, Ontario
An independent pharmacy in Guelph, Ontario was carrying $88,000 of penalties and interest arising from a bank that refused to renew an operating line without compliant statements, much of it accumulated during a period the CRA itself had delayed.
What we did for An independent pharmacy, Guelph, Ontario
We built a fixed-asset continuity schedule from the purchase invoices and set the capital cost allowance claim class by class rather than claiming the maximum by default and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — An independent pharmacy, Guelph, Ontario
The assessment was vacated. $88,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 6 · CRA review defended
Audit Defence Closed In 6 Weeks, $49,000 Cleared — Specialty Food Importer, Victoria
Client: A specialty food importer · Where: Victoria, British Columbia · Engagement: 6 weeks, fixed fee
Proposed tax cleared$49,000
Review duration6 weeks
OutcomeNo change
The situation — A specialty food importer, Victoria, British Columbia
A specialty food importer in Victoria, British Columbia was selected for review after a year-end moved informally, leaving twelve months of trading reported as though nothing had changed showed up in the CRA's automated matching. The proposed adjustment on client accounting services came to $49,000.
What we did for A specialty food importer, Victoria, British Columbia
We valued work in progress on one consistent basis and documented the method, so the comparative year could be relied on. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A specialty food importer, Victoria, British Columbia
The review closed with no change. $49,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
