6 Excise Tax and Excise Duty Assistance 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 excise tax and excise duty assistance work, not a general example.
Case Study 1 · Missed incentive claimed
$51,000 In Credits Claimed That Prior Filings Had Missed — Wholesale Food Distributor, Hamilton
A wholesale food distributor in Hamilton, Ontario had been filing for 5 years without ever claiming the incentives its activity qualified for. Behind that sat export sales zero-rated with no shipping documentation behind them.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion.
The result
$51,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $32,500 Freed — Manufacturer Exporting to the, Lethbridge
Client: A manufacturer exporting to the US · Where: Lethbridge, Alberta · Engagement: 7 weeks, fixed fee
Cash freed$32,500
Compliance failuresNone
ReportingMonthly
The situation
A manufacturer exporting to the US in Lethbridge, Alberta was opening in a second province — different filing obligations, a different payroll regime, and a registration threshold crossed nine months before anyone registered already in the file.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $32,500 of cash was released, and the monthly reporting now flags a problem while it is still small.
Client: A marketing agency billing outside its home province · Where: Kitchener, Ontario · Engagement: 11 weeks, fixed fee
Overpayment refunded$94,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a marketing agency billing outside its home province in Kitchener, Ontario were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat export sales zero-rated with no shipping documentation behind them.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $94,000 of overpaid instalments was refunded.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $25,000 Penalty Avoided — Professional Practice with Exempt, Surrey
Client: A professional practice with exempt and taxable supplies · Where: Surrey, British Columbia · Engagement: 8 weeks, fixed fee
Penalty avoided$25,000
Turnaround8 weeks
FiledOn time
The situation
A professional practice with exempt and taxable supplies in Surrey, British Columbia came to us 8 weeks before its filing deadline with HST charged at the home-province rate on sales into four different provinces. A late filing would have triggered a penalty of roughly $25,000 before interest.
What we did
We worked backwards from the deadline. We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $25,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 5 · Structure rebuilt
Holding Structure Added, $54,000 Saved Annually — Used-Equipment Dealer, Toronto
A used-equipment dealer in Toronto, Ontario was carrying input tax credits claimed on the exempt side of a mixed-supply business, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $54,000, and the reorganisation itself was tax-neutral.
Case Study 6 · Sale and succession
$685,000 Sheltered By The Lifetime Capital Gains Exemption — Multi-Province Online Retailer, Red Deer
Client: A multi-province online retailer · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Gain sheltered$685,000
ClosingOn schedule
Share qualificationMet
The situation
A multi-province online retailer in Red Deer, Alberta had an offer on the table and 32 months to close. The shares did not qualify for the capital gains exemption, and a shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment well ahead of the closing date.
The result
The sale closed on schedule with $685,000 sheltered by the lifetime capital gains exemption across the shareholders.
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.
