6 worked Corporate Tax Filing 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 corporate tax filing services work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $24,000 Of Cash Released — Three-Location Franchisee, Surrey
Client: A franchise operator with three locations · Where: Surrey, British Columbia · Engagement: 11 weeks, fixed fee
Cash released$24,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A franchise operator with three locations, Surrey, British Columbia
Revenue at a franchise operator with three locations in Surrey, British Columbia was up sharply and cash was tighter than ever. Underneath it sat a distribution treated as tax-free capital dividend with no election ever filed.
What we did for A franchise operator with three locations, Surrey, British Columbia
We documented safe income before the inter-corporate dividend was paid, so subsection 55(2) had no room to recharacterise it as a gain. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A franchise operator with three locations, Surrey, British Columbia
$24,000 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, $2,800 In Unclaimed Input Tax Found — Holding and Operating Companies, Barrie
Client: A holding company and its operating subsidiary · Where: Barrie, Ontario · Engagement: 7 weeks, fixed fee
Unclaimed tax found$2,800
Records rebuilt17 months
ProcessDocumented
The situation — A holding company and its operating subsidiary, Barrie, Ontario
A holding company and its operating subsidiary in Barrie, Ontario could not answer basic questions about its own numbers. Passive investment income that had crossed the $50,000 grind threshold unnoticed sat between the bank statements and the ledger.
What we did for A holding company and its operating subsidiary, Barrie, Ontario
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A holding company and its operating subsidiary, Barrie, Ontario
Records rebuilt and reconciled, $2,800 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
Corporate Structure Rebuilt For $31,000 Of Annual Savings — Instalment-Paying Corporation, Halifax
Client: A corporation paying instalments on prior-year figures · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Saving per year$31,000
DocumentationComplete
Transfer basisRollover
The situation — A corporation paying instalments on prior-year figures, Halifax, Nova Scotia
The structure at a corporation paying instalments on prior-year figures in Halifax, Nova Scotia dated from years earlier. It had been set up for a business that no longer existed. Retained earnings building in the operating company with no plan for extracting them had become expensive.
What we did for A corporation paying instalments on prior-year figures, Halifax, Nova Scotia
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A corporation paying instalments on prior-year figures, Halifax, Nova Scotia
$31,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 4 · Missed incentive claimed
Incentive Review Recovered $13,500 Across 7 Open Years — Import and Distribution Corporation, Kelowna
Client: An import and distribution corporation · Where: Kelowna, British Columbia · Engagement: 5 weeks, fixed fee
Recovered$13,500
Open years claimed7
Ongoing trackingIn place
The situation — An import and distribution corporation, Kelowna, British Columbia
An incentive review at an import and distribution corporation in Kelowna, British Columbia started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by dividends moved up to a holding company year after year with no safe-income support on file.
What we did for An import and distribution corporation, Kelowna, British Columbia
We reconstructed the capital dividend account from the underlying transactions and filed the subsection 83(2) election before the next distribution left the company. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — An import and distribution corporation, Kelowna, British Columbia
The credits produced $13,500 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 5 · Planning that cut the bill
$27,500 Saved By Correcting What Prior Filings Had Missed — Corporate Rental Portfolio, Saskatoon
The situation — A corporately-owned rental portfolio, Saskatoon, Saskatchewan
A corporately-owned rental portfolio in Saskatoon, Saskatchewan asked for a second opinion on corporate tax filing services. That followed three years of rising tax. The review found a balance-due date the owner believed was the same as the filing date.
What we did for A corporately-owned rental portfolio, Saskatoon, Saskatchewan
We built the comparison first: current structure against two alternatives. Then we rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual.
The result — A corporately-owned rental portfolio, Saskatoon, Saskatchewan
First-year saving of $27,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Deadline rescue
Filed On Time From A Standing Start, $94,000 Penalty Avoided — Second-Generation Manufacturer, Guelph
Client: A second-generation family manufacturer · Where: Guelph, Ontario · Engagement: 7 weeks, fixed fee
Penalty avoided$94,000
Turnaround7 weeks
FiledOn time
The situation — A second-generation family manufacturer, Guelph, Ontario
A second-generation family manufacturer in Guelph, Ontario came to us 7 weeks before its filing deadline. The file came with a loss year carried forward by default when carrying it back would have produced a refund cheque. A late filing would have triggered a penalty of roughly $94,000 before interest.
What we did for A second-generation family manufacturer, Guelph, Ontario
We worked backwards from the deadline. We reviewed each capital cost allowance pool and set the claim at the level that kept the small business deduction fully used rather than wasted. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A second-generation family manufacturer, Guelph, Ontario
The return was filed on time and complete. The $94,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
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.
