6 Customs Excise and Commodity Tax Coordination 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 customs excise and commodity tax coordination work, not a general example.
Case Study 1 · Planning that cut the bill
$34,500 Cut From The Annual Tax Bill — Food Producer Reformulating Its, Saskatoon
Client: A food producer reformulating its product line · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
First-year saving$34,500
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A food producer reformulating its product line in Saskatoon, Saskatchewan was compliant but paying more than it needed to. The prior year had been filed correctly and still left a provincial credit left unclaimed alongside a successful federal SR&ED claim on the table.
What we did
We modelled the current position against the alternatives before changing anything, then identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment.
The result
The change saved $34,500 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 2 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $22,000 Saved Each Year — Agri-Tech Company, Hamilton
Client: An agri-tech company · Where: Hamilton, Ontario · Engagement: 8 weeks, fixed fee
Annual saving$22,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
An agri-tech company in Hamilton, Ontario had outgrown the structure it started with. A filing deadline missed by three weeks, extinguishing the entire claim was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and confirmed CCPC status and refiled at the enhanced 35% refundable rate — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $22,000 a year while removing the exposure the old one carried.
Case Study 3 · Scaling without breaking
Scaled To 64 Staff With $136,000 Of Working Capital Freed — Engineering Firm Solving a, Edmonton
Client: An engineering firm solving a technical uncertainty · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Headcount reached64
Working capital freed$136,000
Missed deadlinesZero
The situation
An engineering firm solving a technical uncertainty in Edmonton, Alberta was growing fast — headcount to 64 in eighteen months — and the back office had not kept up. Eligible development work never claimed because nobody thought it counted as research was the first thing to break.
What we did
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 64 staff with no missed remittance and no late filing. $136,000 of working capital was freed in the process.
Case Study 4 · Objection and relief
Notice Of Objection Allowed In Full, $60,000 Reversed — Materials Science Company, Calgary
Client: A materials science company · Where: Calgary, Alberta · Engagement: 11 weeks, fixed fee
Amount reversed$60,000
ObjectionAllowed in full
Account balanceNil
The situation
A materials science company in Calgary, Alberta had been reassessed for $60,000 and had 18 days left on the objection deadline. The reassessment rested on a SR&ED claim prepared eleven months after the fact with no contemporaneous records.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and layered the applicable provincial credit onto the federal claim in the same filing.
The result
The appeals officer allowed the objection in full. $60,000 was reversed and the account returned to a nil balance.
Case Study 5 · CRA review defended
$142,000 Proposed Adjustment Withdrawn In Full — Clean-Technology Startup, Guelph
A clean-technology startup in Guelph, Ontario received a proposal letter opening a review of customs excise and commodity tax coordination. The CRA had identified a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable and proposed an adjustment of $142,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $142,000 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Client: An industrial automation integrator · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Penalty cancelled$60,000
Relief applicationGranted
ReturnAccepted as filed
The situation
An industrial automation integrator in Moncton, New Brunswick had already missed one deadline and was about to miss a second. Behind it sat a provincial credit left unclaimed alongside a successful federal SR&ED claim, and a penalty of $60,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then confirmed CCPC status and refiled at the enhanced 35% refundable rate.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $60,000 of the penalty already assessed on the earlier 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.
