6 worked CRA Program Account Setup 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 cra program account setup work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $135,000 Reversed — Extra-Provincial Registrant, Ottawa
Client: An owner registering extra-provincially in a second province · Where: Ottawa, Ontario · Engagement: 5 weeks, fixed fee
Amount reversed$135,000
ObjectionAllowed in full
Account balanceNil
The situation — An owner registering extra-provincially in a second province, Ottawa, Ontario
An owner registering extra-provincially in a second province in Ottawa, Ontario had been reassessed for $135,000 and had 23 days left on the objection deadline. The reassessment rested on a single class of common shares that made income splitting impossible.
What we did for An owner registering extra-provincially in a second province, Ottawa, Ontario
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 — An owner registering extra-provincially in a second province, Ottawa, Ontario
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 — New Program Registrant, Vancouver
Client: A corporation registering its CRA program accounts · Where: Vancouver, British Columbia · Engagement: 10 weeks, fixed fee
Years filed5
Assessed balance removed$90,000
CollectionsStopped
The situation — A corporation registering its CRA program accounts, Vancouver, British Columbia
A corporation registering its CRA program accounts in Vancouver, British Columbia had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying a corporation dissolved administratively for missed annual returns while still operating on top of a growing interest balance.
What we did for A corporation registering its CRA program accounts, Vancouver, British Columbia
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 — A corporation registering its CRA program accounts, Vancouver, British Columbia
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 — Reviving Corporation, Lethbridge
Client: A corporation reviving after administrative dissolution · Where: Lethbridge, Alberta · Engagement: 6 weeks, fixed fee
Claim value$18,500
AcceptedWithout adjustment
RepeatableAnnually
The situation — A corporation reviving after administrative dissolution, Lethbridge, Alberta
A corporation reviving after administrative dissolution in Lethbridge, Alberta assumed the credits did not apply to a business its size. A single class of common shares that made income splitting impossible meant they had applied all along.
What we did for A corporation reviving after administrative dissolution, Lethbridge, Alberta
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 — A corporation reviving after administrative dissolution, Lethbridge, Alberta
$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 — Pre-Investment Startup, Barrie
Client: A startup preparing for its first investment round · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached61
Working capital freed$15,000
Missed deadlinesZero
The situation — A startup preparing for its first investment round, Barrie, Ontario
A startup preparing for its first investment round in Barrie, Ontario was growing fast — headcount to 61 in eighteen months — and the back office had not kept up. Dividends paid for three years with no directors’ resolutions behind them was the first thing to break.
What we did for A startup preparing for its first investment round, Barrie, Ontario
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 — A startup preparing for its first investment round, Barrie, Ontario
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 — New Professional Corporation, Victoria
Client: A professional forming a professional corporation · 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 professional forming a professional corporation, Victoria, British Columbia
A professional forming a professional corporation in Victoria, British Columbia was profitable on paper and short of cash every month. A registered office address left unchanged through two moves, so registry notices went to an empty unit explained most of the gap.
What we did for A professional forming a professional corporation, Victoria, British Columbia
We separated the corporate registry deadlines from the CRA deadlines on one calendar, with a named person responsible for each and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A professional forming a professional corporation, Victoria, British Columbia
$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 — Provincially Incorporating Trades Business, Regina
Client: A trades business incorporating provincially · Where: Regina, Saskatchewan · Engagement: 11 weeks, fixed fee
Late-filing penalty avoided$127,000
Filed with11 days to spare
Next yearPapers ready
The situation — A trades business incorporating provincially, Regina, Saskatchewan
With the deadline for cra program account setup weeks away, a trades business incorporating provincially 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 for A trades business incorporating provincially, Regina, Saskatchewan
We filed the change of registered office and the director changes, so registry correspondence reached someone who read it. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A trades business incorporating provincially, Regina, Saskatchewan
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, Founder and Tax Accountant. 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.
