6 Corporate Investment Income Planning 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 investment income planning work, not a general example.
Case Study 1 · Missed incentive claimed
$31,500 Credit Claim Filed And Accepted Without Adjustment — Second-Generation Family Manufacturer, Calgary
Client: A second-generation family manufacturer · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Claim value$31,500
AcceptedWithout adjustment
RepeatableAnnually
The situation
A second-generation family manufacturer in Calgary, Alberta assumed the credits did not apply to a business its size. Two corporations under common control filing as if each had its own $500,000 limit meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year.
The result
$31,500 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 2 · Scaling without breaking
Scaled To 56 Staff With $150,000 Of Working Capital Freed — Holding Company and Its, Guelph
Client: A holding company and its operating subsidiary · Where: Guelph, Ontario · Engagement: 11 weeks, fixed fee
Headcount reached56
Working capital freed$150,000
Missed deadlinesZero
The situation
A holding company and its operating subsidiary in Guelph, Ontario was growing fast — headcount to 56 in eighteen months — and the back office had not kept up. Two corporations under common control filing as if each had its own $500,000 limit was the first thing to break.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 56 staff with no missed remittance and no late filing. $150,000 of working capital was freed in the process.
Case Study 3 · Cash and remittance control
Instalments Rebased, $76,000 Of Cash Returned To The Business — Import and Distribution Corporation, Moncton
Client: An import and distribution corporation · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Cash returned$76,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
An import and distribution corporation in Moncton, New Brunswick was paying instalments calculated on a prior year that no longer reflected the business. A balance-due date the owner believed was the same as the filing date was tying up $76,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request.
The result
$76,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Deadline rescue
$61,000 Late-Filing Penalty Cancelled On Relief Application — Technology CCPC Approaching Its, Red Deer
Client: A technology CCPC approaching its first profitable year · Where: Red Deer, Alberta · Engagement: 9 weeks, fixed fee
Penalty cancelled$61,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A technology CCPC approaching its first profitable year in Red Deer, Alberta had already missed one deadline and was about to miss a second. Behind it sat passive investment income that had crossed the $50,000 grind threshold unnoticed, and a penalty of $61,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $61,000 of the penalty already assessed on the earlier year.
An incorporated consultancy in Brampton, Ontario was carrying a small business limit quietly shared across three associated corporations nobody had mapped, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $54,000, and the reorganisation itself was tax-neutral.
Case Study 6 · Sale and succession
Intergenerational Transfer Completed With $655,000 Deferred — Franchise Operator with Three, Saskatoon
Client: A franchise operator with three locations · Where: Saskatoon, Saskatchewan · Engagement: 6 weeks, fixed fee
Tax deferred$655,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a franchise operator with three locations in Saskatoon, Saskatchewan had been discussed for years without a plan. A shareholder loan balance that would have been picked up as income on closing meant the transfer as contemplated would have been fully taxable.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$655,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
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.
