6 worked E-commerce Payment Reconciliation 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 e-commerce payment reconciliation work, not a specific client's file.
Case Study 1 · Records and systems rebuilt
12 Months Reconciled And $13,500 Of Input Tax Recovered — Courier Subcontractor, Vancouver
Client: A courier subcontractor paid by the drop. Where: Vancouver, British Columbia. Engagement: 10 weeks, fixed fee.
Months reconciled12
Input tax recovered$13,500
Close time6 days
Case 1: the situation
Nothing reconciled at a courier subcontractor paid by the drop in Vancouver, British Columbia. Every filing started with 12 months of cleanup. The file was carrying eighteen months of unreconciled transactions and a shoebox of receipts.
Case 1: what we did
We rebuilt from source rather than correcting on top of the existing file. We rebuilt the ledger from bank and card statements and matched every receipt to a transaction. We removed duplicated input tax credits before they became a review. Then we set the routine that keeps it clean.
Case 1: the result
12 months reconciled to the bank. The close now takes 6 days, and $13,500 of previously unclaimable input tax was recovered in the process.
Remittances at a residential cleaning franchise in Lethbridge, Alberta were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat a receivables list that included invoices collected eleven months earlier.
Case 2: what we did
We converted the foreign-currency purchases at transaction-date rates and recorded the exchange difference at settlement instead of burying it in cost of sales. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
Case 2: the result
Penalties stopped from the following remittance onwards, and $32,500 of overpaid instalments was refunded.
Case Study 3 · Planning that cut the bill
$67,000 Cut From The Annual Tax Bill — Multi-Processor Online Seller, Barrie
Client: An online seller reconciling three payment processors. Where: Barrie, Ontario. Engagement: 10 weeks, fixed fee.
First-year saving$67,000
RepeatsAnnually
Filing positionUnchanged in risk
Case 3: the situation
An online seller reconciling three payment processors in Barrie, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left input tax credits claimed on receipts that had already been claimed once on the table.
Case 3: what we did
We modelled the current position against the alternatives before changing anything. Then we rebuilt sales from the processor settlement reports so gross sales, fees and refunds each landed in an account of their own.
Case 3: the result
The change saved $67,000 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 4 · Scaling without breaking
Scaled To 84 Staff With $25,000 Of Working Capital Freed — Equipment Rental Yard, Victoria
Client: An equipment rental yard. Where: Victoria, British Columbia. Engagement: 10 weeks, fixed fee.
Headcount reached84
Working capital freed$25,000
Missed deadlinesZero
Case 4: the situation
An equipment rental yard in Victoria, British Columbia was growing fast, with headcount reaching 84 in eighteen months. The back office had not kept up. Sales recorded from bank deposits, so processor fees, chargebacks and refunds appeared nowhere in the ledger was the first thing to break.
Case 4: what we did
We separated the owner’s personal spending out of the corporate accounts and cleared the resulting shareholder loan properly. We built the compliance calendar for the size the business was becoming rather than the size it had been.
Case 4: the result
The business reached 84 staff with no missed remittance and no late filing. $25,000 of working capital was freed in the process.
Case Study 5 · CRA review defended
$33,500 Proposed Adjustment Withdrawn In Full — Two-Location Cafe, Regina
A two-location cafe in Regina, Saskatchewan received a proposal letter opening a review of e-commerce payment reconciliation. The CRA had identified a bookkeeping file where owner draws, payroll and supplier payments all landed in the same account. It proposed an adjustment of $33,500, with 30 days to respond.
Case 5: what we did
We treated the response as an evidence exercise rather than an argument. We set up a documented chart of accounts, a receipt-capture workflow and a monthly reconciliation that closes within ten days of month-end. We then indexed every supporting document against the specific line the auditor had questioned.
Case 5: the result
The proposed adjustment was withdrawn in full — all $33,500 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 6 · Missed incentive claimed
$71,000 Credit Claim Filed And Accepted Without Adjustment — Wedding Photography Studio, London
A wedding photography studio in London, Ontario assumed the credits did not apply to a business its size. Input tax credits claimed on receipts that had already been claimed once meant they had applied all along.
Case 6: what we did
We identified the qualifying activity and built the documentation to support it. Then we cleared the payroll and sales tax clearing accounts every month and tied each remittance to the liability it settled.
Case 6: the result
$71,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. 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.
