6 worked Corporate Tax Objection 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 objection work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$145,000 In Credits Claimed That Prior Filings Had Missed — Voluntary Disclosure Applicant, Lethbridge
Client: A business owner considering a voluntary disclosure. Where: Lethbridge, Alberta. Engagement: 10 weeks, fixed fee.
Credits claimed$145,000
Years adjusted5
Review outcomeNo adjustment
Case 1: the situation
A business owner considering a voluntary disclosure in Lethbridge, Alberta had been filing for 5 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat six years of unfiled corporate and personal returns and an active collections file.
Case 1: what we did
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we kept the waiver narrowed to the issue actually under review and let the remaining years close on the normal reassessment period.
Case 1: the result
$145,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $58,000 Freed — Importer Under Audit, Edmonton
Client: An importer under a customs and GST audit. Where: Edmonton, Alberta. Engagement: 7 weeks, fixed fee.
Cash freed$58,000
Compliance failuresNone
ReportingMonthly
Case 2: the situation
An importer under a customs and GST audit in Edmonton, Alberta was opening in a second province. That meant different filing obligations and a different payroll regime. A proposal letter with a 30-day response window and no supporting records assembled already sat in the file.
Case 2: what we did
We traced each unexplained deposit to its source — loans, transfers between accounts, an insurance settlement — and reduced the net-worth assessment accordingly. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
Case 2: the result
Growth was absorbed without a compliance failure. $58,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Client: A taxpayer with frozen bank accounts. Where: Halifax, Nova Scotia. Engagement: 8 weeks, fixed fee.
Overpayment refunded$27,000
Late remittances sinceZero
ScheduleAutomated
Case 3: the situation
Remittances at a taxpayer with frozen bank accounts in Halifax, Nova Scotia were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat a director liability assessment for a corporation that had already stopped operating.
Case 3: what we did
We requested the auditor’s working papers and report to see how the assessment had been built before answering any of it. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
Case 3: the result
Penalties stopped from the following remittance onwards, and $27,000 of overpaid instalments was refunded.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $70,000 Penalty Avoided — Professional Under Lifestyle Audit, Regina
Client: A professional under a lifestyle audit. Where: Regina, Saskatchewan. Engagement: 11 weeks, fixed fee.
Penalty avoided$70,000
Turnaround11 weeks
FiledOn time
Case 4: the situation
A professional under a lifestyle audit in Regina, Saskatchewan came to us 11 weeks before its filing deadline. The file came with an audit conducted over the phone, with nothing on file showing what had been provided or when. A late filing would have triggered a penalty of roughly $70,000 before interest.
Case 4: what we did
We worked backwards from the deadline. We answered each query in writing with an indexed document package, so the file showed exactly what the auditor had received and on what date. We prioritised the items that actually gated the filing and deferred everything that did not.
Case 4: the result
The return was filed on time and complete. The $70,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Client: A corporation under a GST/HST review. Where: Moncton, New Brunswick. Engagement: 6 weeks, fixed fee.
Annual saving$15,500
ReorganisationTax-neutral
StructureMatches operations
Case 5: the situation
The structure at a corporation under a GST/HST review in Moncton, New Brunswick needed fixing. The file was carrying six years of unfiled corporate and personal returns and an active collections file. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
Case 5: what we did
We worked with the client's lawyer. Together, we brought every outstanding return current, then negotiated a payment arrangement that stopped the collections action. We also prepared the elections, resolutions and valuations the structure needed to stand up.
Case 5: the result
The structure now matches the business. Annual saving of $15,500, and the reorganisation itself was tax-neutral.
Case Study 6 · Sale and succession
Intergenerational Transfer Completed With $210,000 Deferred — Contractor Facing Reassessment, Toronto
Client: A contractor facing a proposed reassessment. Where: Toronto, Ontario. Engagement: 9 weeks, fixed fee.
Tax deferred$210,000
TransferCompleted
RecordsReview-ready
Case 6: the situation
A generational transfer at a contractor facing a proposed reassessment in Toronto, Ontario had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
Case 6: what we did
We filed the Tax Court appeal inside the window and resolved the remaining adjustments before a hearing date was needed. We sequenced the steps so each one was complete and documented before the next depended on it.
Case 6: the result
$210,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
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.
