6 CRA Program Account Setup 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 cra program account setup work, not a general example.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $135,000 Reversed — Trades Business Incorporating Provincially, Ottawa
Client: A trades business incorporating provincially · Where: Ottawa, Ontario · Engagement: 5 weeks, fixed fee
Amount reversed$135,000
ObjectionAllowed in full
Account balanceNil
The situation
A trades business incorporating provincially in Ottawa, Ontario had been reassessed for $135,000 and had 23 days left on the objection deadline. The reassessment rested on GST/HST collected for eight months before the RT account was ever opened.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules.
The result
The appeals officer allowed the objection in full. $135,000 was reversed and the account returned to a nil balance.
Case Study 2 · Backlog brought current
5 Years Filed, $90,000 Removed From The Assessed Balance — Corporation Reviving After Administrative, Vancouver
Client: A corporation reviving after administrative dissolution · Where: Vancouver, British Columbia · Engagement: 10 weeks, fixed fee
Years filed5
Assessed balance removed$90,000
CollectionsStopped
The situation
A corporation reviving after administrative dissolution in Vancouver, British Columbia had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying a single class of common shares that made income splitting impossible on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We reconstructed the minute book with resolutions for each historical dividend and share transaction, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $90,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 3 · Missed incentive claimed
$18,500 Credit Claim Filed And Accepted Without Adjustment — Professional Forming a Professional, Lethbridge
Client: A professional forming a professional corporation · Where: Lethbridge, Alberta · Engagement: 6 weeks, fixed fee
Claim value$18,500
AcceptedWithout adjustment
RepeatableAnnually
The situation
A professional forming a professional corporation in Lethbridge, 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 selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed.
The result
$18,500 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Scaling without breaking
Scaled To 61 Staff With $15,000 Of Working Capital Freed — Partnership Converting to a, Barrie
Client: A partnership converting to a corporation · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached61
Working capital freed$15,000
Missed deadlinesZero
The situation
A partnership converting to a corporation in Barrie, Ontario was growing fast — headcount to 61 in eighteen months — and the back office had not kept up. A December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle 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 61 staff with no missed remittance and no late filing. $15,000 of working capital was freed in the process.
Case Study 5 · Cash and remittance control
$126,000 Of Working Capital Freed From The Tax Cycle — Startup Preparing for Its, Victoria
Client: A startup preparing for its first investment round · Where: Victoria, British Columbia · Engagement: 6 weeks, fixed fee
Working capital freed$126,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A startup preparing for its first investment round in Victoria, British Columbia was profitable on paper and short of cash every month. A corporation dissolved administratively for missed annual returns while still operating explained most of the gap.
What we did
We restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$126,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 6 · Deadline rescue
11-Week Turnaround Beat The Deadline And Saved $127,000 — E-Commerce Seller Incorporating Federally, Regina
With the deadline for cra program account setup weeks away, an e-commerce seller incorporating federally in Regina, Saskatchewan was carrying GST/HST collected for eight months before the RT account was ever opened. The exposure if the date slipped was around $127,000.
What we did
We reconstructed the minute book with resolutions for each historical dividend and share transaction. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 11 days to spare. $127,000 in late-filing penalties avoided, and the working papers are ready for the following year.
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.
