6 worked Construction Contractor Tax 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 construction contractor tax services work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $128,000 Of Cash Released — Reformulating Food Producer, Burnaby
Client: A food producer reformulating its product line · Where: Burnaby, British Columbia · Engagement: 8 weeks, fixed fee
Cash released$128,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A food producer reformulating its product line, Burnaby, British Columbia
Revenue at a food producer reformulating its product line in Burnaby, British Columbia was up sharply and cash was tighter than ever. Underneath it sat a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did for A food producer reformulating its product line, Burnaby, British Columbia
We confirmed CCPC status and refiled at the enhanced 35% refundable rate. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A food producer reformulating its product line, Burnaby, British Columbia
$128,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Records and systems rebuilt
Books Rebuilt From Source, $12,500 In Unclaimed Input Tax Found — Equipment-Investing Manufacturer, Victoria
Client: A manufacturer investing in new production equipment · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Unclaimed tax found$12,500
Records rebuilt29 months
ProcessDocumented
The situation — A manufacturer investing in new production equipment, Victoria, British Columbia
A manufacturer investing in new production equipment in Victoria, British Columbia could not answer basic questions about its own numbers. A provincial credit left unclaimed alongside a successful federal SR&ED claim sat between the bank statements and the ledger.
What we did for A manufacturer investing in new production equipment, Victoria, British Columbia
We filed the complete project list on the original claim rather than holding projects back for an amendment that could not be made. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A manufacturer investing in new production equipment, Victoria, British Columbia
Records rebuilt and reconciled, $12,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $28,000 Saved Each Year — Digital Media Game Studio, Guelph
Client: A game studio claiming digital media credits · Where: Guelph, Ontario · Engagement: 11 weeks, fixed fee
Annual saving$28,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — A game studio claiming digital media credits, Guelph, Ontario
A game studio claiming digital media credits in Guelph, Ontario had outgrown the structure it started with. A filing deadline missed by three weeks, extinguishing the entire claim was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A game studio claiming digital media credits, Guelph, Ontario
We mapped the current structure and modelled the target. Then we identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — A game studio claiming digital media credits, Guelph, Ontario
The reorganisation completed without triggering tax, and the new structure saves approximately $28,000 a year while removing the exposure the old one carried.
Case Study 4 · Missed incentive claimed
$133,000 In Credits Claimed That Prior Filings Had Missed — Process-Developing Manufacturer, Mississauga
Client: A manufacturer developing a production process · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Credits claimed$133,000
Years adjusted4
Review outcomeNo adjustment
The situation — A manufacturer developing a production process, Mississauga, Ontario
A manufacturer developing a production process in Mississauga, Ontario had been filing for 4 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat a provincial grant for the same project left in place while the federal claim was made on the gross spend.
What we did for A manufacturer developing a production process, Mississauga, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we layered the applicable provincial credit onto the federal claim in the same filing.
The result — A manufacturer developing a production process, Mississauga, Ontario
$133,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $60,000 Across Corporate And Personal Returns — First-Time SR&ED Claimant, Surrey
Client: A first-time SR&ED claimant · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Combined saving$60,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A first-time SR&ED claimant, Surrey, British Columbia
Nothing was wrong at a first-time SR&ED claimant in Surrey, British Columbia. The filings were on time and accurate. What they were not was planned. An amended claim adding two projects after the reporting deadline had already passed had never been reviewed.
What we did for A first-time SR&ED claimant, Surrey, British Columbia
We sat with the technical staff to write each project description around the uncertainty they actually faced and the tests they ran. 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 first-time SR&ED claimant, Surrey, British Columbia
$60,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Deadline rescue
11-Week Turnaround Beat The Deadline And Saved $72,000 — Medical Device Developer, Brampton
Client: A medical device developer · Where: Brampton, Ontario · Engagement: 11 weeks, fixed fee
Late-filing penalty avoided$72,000
Filed with17 days to spare
Next yearPapers ready
The situation — A medical device developer, Brampton, Ontario
A medical device developer in Brampton, Ontario was weeks away from the deadline for construction contractor tax services. Behind that sat technical narratives written by the finance team with no input from the people who ran the experiments. The exposure if the date slipped was around $72,000.
What we did for A medical device developer, Brampton, Ontario
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A medical device developer, Brampton, Ontario
Filed with 17 days to spare. $72,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
