6 worked Customer Collection Support 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 customer collection support work, not a specific client's file.
Case Study 1 · Scaling without breaking
Scaled To 82 Staff With $15,500 Of Working Capital Freed — Fitness Studio Group, Kitchener
Client: A boutique fitness studio group · Where: Kitchener, Ontario · Engagement: 7 weeks, fixed fee
Headcount reached82
Working capital freed$15,500
Missed deadlinesZero
The situation — A boutique fitness studio group, Kitchener, Ontario
A boutique fitness studio group in Kitchener, Ontario was growing fast — headcount to 82 in eighteen months — and the back office had not kept up. Capital assets written off in full in the year of purchase, with no fixed-asset schedule behind the deduction was the first thing to break.
What we did for A boutique fitness studio group, Kitchener, Ontario
We valued work in progress on one consistent basis and documented the method, so the comparative year could be relied on, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A boutique fitness studio group, Kitchener, Ontario
The business reached 82 staff with no missed remittance and no late filing. $15,500 of working capital was freed in the process.
Case Study 2 · Structure rebuilt
Corporate Structure Rebuilt For $72,000 Of Annual Savings — Independent Pharmacy, Calgary
Client: An independent pharmacy · Where: Calgary, Alberta · Engagement: 11 weeks, fixed fee
Saving per year$72,000
DocumentationComplete
Transfer basisRollover
The situation — An independent pharmacy, Calgary, Alberta
The structure at an independent pharmacy in Calgary, Alberta had been set up years earlier for a business that no longer existed, and a shareholder loan account that had drifted for three years with no supporting entries had become expensive.
What we did for An independent pharmacy, Calgary, Alberta
We reconciled the general ledger to the GIFI schedules filed for each open year and corrected the two years where they disagreed. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — An independent pharmacy, Calgary, Alberta
$72,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 3 · Planning that cut the bill
$50,000 Saved By Correcting What Prior Filings Had Missed — Family Wholesale Distributor, London
The situation — A family-owned wholesale distributor, London, Ontario
A family-owned wholesale distributor in London, Ontario asked for a second opinion on customer collection support after three years of rising tax. The review found a bank that refused to renew an operating line without compliant statements.
What we did for A family-owned wholesale distributor, London, Ontario
We built the comparison first — current structure against two alternatives — and then moved accruals, prepaids and depreciation into a documented month-end checklist, so they stopped being year-end discoveries.
The result — A family-owned wholesale distributor, London, Ontario
First-year saving of $50,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 4 · Backlog brought current
Collections Halted And $61,000 Cut From A 7-Year Backlog — Quarterly-Close Practice, Kelowna
Client: A professional practice that closes its books quarterly · Where: Kelowna, British Columbia · Engagement: 4 weeks, fixed fee
Balance reduced by$61,000
Backlog cleared7 years
CollectionsHalted
The situation — A professional practice that closes its books quarterly, Kelowna, British Columbia
By the time a professional practice that closes its books quarterly in Kelowna, British Columbia called, 7 years were outstanding and the CRA had assessed on estimates. Underneath it sat a year-end moved informally, leaving twelve months of trading reported as though nothing had changed.
What we did for A professional practice that closes its books quarterly, Kelowna, British Columbia
We reconstructed the records year by year and rebuilt the trial balance from source documents, reconciled every bank and credit-card account, and issued a CSRS 4200 compilation with a proper basis-of-accounting note. Each filing replaced an arbitrary assessment with a real one.
The result — A professional practice that closes its books quarterly, Kelowna, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $61,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Cash and remittance control
$155,000 Of Working Capital Freed From The Tax Cycle — Machine-Shop Owner-Operator, Hamilton
The situation — A machine-shop owner-operator, Hamilton, Ontario
A machine-shop owner-operator in Hamilton, Ontario was profitable on paper and short of cash every month. Work in progress carried at billing value one year and at cost the next, so neither year was comparable explained most of the gap.
What we did for A machine-shop owner-operator, Hamilton, Ontario
We separated personal and corporate spending, cleared the shareholder loan through a documented salary and dividend mix, and restated the comparative year and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A machine-shop owner-operator, Hamilton, Ontario
$155,000 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 · Sale and succession
Intergenerational Transfer Completed With $845,000 Deferred — Regional Courier Operator, Victoria
Client: A regional courier operator · Where: Victoria, British Columbia · Engagement: 11 weeks, fixed fee
Tax deferred$845,000
TransferCompleted
RecordsReview-ready
The situation — A regional courier operator, Victoria, British Columbia
A generational transfer at a regional courier operator in Victoria, British Columbia 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 for A regional courier operator, Victoria, British Columbia
We set a monthly close calendar with a fixed cut-off, so the year-end became a review of work already done rather than a twelve-month rebuild, sequencing the steps so each one was complete and documented before the next depended on it.
The result — A regional courier operator, Victoria, British Columbia
$845,000 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, 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.
