6 Corporate Tax 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 tax planning work, not a general example.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $74,000 Of Annual Savings — Incorporated Consultancy, Halifax
Client: An incorporated consultancy · Where: Halifax, Nova Scotia · Engagement: 5 weeks, fixed fee
Saving per year$74,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at an incorporated consultancy in Halifax, Nova Scotia had been set up years earlier for a business that no longer existed, and passive investment income that had crossed the $50,000 grind threshold unnoticed had become expensive.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result
$74,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Cash and remittance control
Remittance Schedule Corrected, $91,000 Refunded — Professional Corporation, Brampton
Client: A professional corporation · Where: Brampton, Ontario · Engagement: 8 weeks, fixed fee
Overpayment refunded$91,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a professional corporation in Brampton, Ontario were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a small business limit quietly shared across three associated corporations nobody had mapped.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $91,000 of overpaid instalments was refunded.
Case Study 3 · Missed incentive claimed
$77,000 Credit Claim Filed And Accepted Without Adjustment — Import and Distribution Corporation, Victoria
Client: An import and distribution corporation · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Claim value$77,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
An import and distribution corporation in Victoria, British Columbia 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 moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down.
The result
$77,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $23,500 Vacated — Corporately-Owned Rental Portfolio, Kelowna
Client: A corporately-owned rental portfolio · Where: Kelowna, British Columbia · Engagement: 7 weeks, fixed fee
Assessment vacated$23,500
Supporting recordsNow on file
AccountCleared
The situation
A corporately-owned rental portfolio in Kelowna, British Columbia was carrying $23,500 of penalties and interest arising from two corporations under common control filing as if each had its own $500,000 limit, much of it accumulated during a period the CRA itself had delayed.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $23,500 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Planning that cut the bill
$65,000 Saved By Correcting What Prior Filings Had Missed — Second-Generation Family Manufacturer, Calgary
Client: A second-generation family manufacturer · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Saving identified$65,000
RecurringYes
Positions documentedAll
The situation
A second-generation family manufacturer in Calgary, Alberta asked for a second opinion on corporate tax planning after 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
We built the comparison first — current structure against two alternatives — and then modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year.
The result
First-year saving of $65,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Sale and succession
Intergenerational Transfer Completed With $615,000 Deferred — CCPC with Two Shareholders, Ottawa
Client: A CCPC with two shareholders · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Tax deferred$615,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a CCPC with two shareholders in Ottawa, Ontario had been discussed for years without a plan. No valuation on file to support the price the parties had agreed meant the transfer as contemplated would have been fully taxable.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$615,000 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.
