6 Corporate Amalgamation 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 corporate amalgamation work, not a general example.
Case Study 1 · Records and systems rebuilt
19 Months Reconciled And $16,500 Of Input Tax Recovered — Corporation Reviving After Administrative, Lethbridge
Client: A corporation reviving after administrative dissolution · Where: Lethbridge, Alberta · Engagement: 7 weeks, fixed fee
Months reconciled19
Input tax recovered$16,500
Close time9 days
The situation
A corporation reviving after administrative dissolution in Lethbridge, Alberta was carrying a corporation dissolved administratively for missed annual returns while still operating. Nothing reconciled, and every filing started with 19 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed, then set the routine that keeps it clean.
The result
19 months reconciled to the bank. The close now takes 9 days, and $16,500 of previously unclaimable input tax was recovered in the process.
Case Study 2 · Missed incentive claimed
$50,000 Credit Claim Filed And Accepted Without Adjustment — Founder Setting Up a, Edmonton
Client: A founder setting up a holding structure · Where: Edmonton, Alberta · Engagement: 9 weeks, fixed fee
Claim value$50,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A founder setting up a holding structure in Edmonton, Alberta assumed the credits did not apply to a business its size. A December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA.
The result
$50,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 3 · Deadline rescue
$117,000 Late-Filing Penalty Cancelled On Relief Application — Professional Forming a Professional, Halifax
Client: A professional forming a professional corporation · Where: Halifax, Nova Scotia · Engagement: 9 weeks, fixed fee
Penalty cancelled$117,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A professional forming a professional corporation in Halifax, Nova Scotia had already missed one deadline and was about to miss a second. Behind it sat GST/HST collected for eight months before the RT account was ever opened, and a penalty of $117,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $117,000 of the penalty already assessed on the earlier year.
Case Study 4 · CRA review defended
$19,500 Reassessment Reduced To Nil On Review — Contractor Incorporating for Liability, Regina
Client: A contractor incorporating for liability reasons · Where: Regina, Saskatchewan · Engagement: 9 weeks, fixed fee
Reassessment reduced toNil
Tax protected$19,500
Prior filingsUndisturbed
The situation
A review notice arrived at a contractor incorporating for liability reasons in Regina, Saskatchewan covering corporate amalgamation for two tax years. The auditor's working position was an adjustment of $19,500, driven by a December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle.
What we did
Rather than negotiate, we rebuilt the record. We reconstructed the minute book with resolutions for each historical dividend and share transaction and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result
The auditor accepted the documented position and closed the review without adjustment, protecting $19,500 and leaving the prior filings undisturbed.
Case Study 5 · Objection and relief
Desk-Review Assessment Of $34,000 Vacated — Partnership Converting to a, Moncton
Client: A partnership converting to a corporation · Where: Moncton, New Brunswick · Engagement: 6 weeks, fixed fee
Assessment vacated$34,000
Supporting recordsNow on file
AccountCleared
The situation
A partnership converting to a corporation in Moncton, New Brunswick was carrying $34,000 of penalties and interest arising from a single class of common shares that made income splitting impossible, much of it accumulated during a period the CRA itself had delayed.
What we did
We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $34,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 6 · Scaling without breaking
Scaled To 78 Staff With $53,000 Of Working Capital Freed — E-Commerce Seller Incorporating Federally, Toronto
An e-commerce seller incorporating federally in Toronto, Ontario was growing fast — headcount to 78 in eighteen months — and the back office had not kept up. A corporation dissolved administratively for missed annual returns while still operating was the first thing to break.
What we did
We revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 78 staff with no missed remittance and no late filing. $53,000 of working capital was freed in the process.
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.
