6 Extra-Provincial Registration 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 extra-provincial registration work, not a general example.
Case Study 1 · Missed incentive claimed
$72,000 In Credits Claimed That Prior Filings Had Missed — Family Business Adding a, Burnaby
Client: A family business adding a second class of shares · Where: Burnaby, British Columbia · Engagement: 8 weeks, fixed fee
Credits claimed$72,000
Years adjusted5
Review outcomeNo adjustment
The situation
A family business adding a second class of shares in Burnaby, British Columbia had been filing for 5 years without ever claiming the incentives its activity qualified for. Behind that sat a December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then reconstructed the minute book with resolutions for each historical dividend and share transaction.
The result
$72,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Cash and remittance control
$116,000 Of Working Capital Freed From The Tax Cycle — Startup Preparing for Its, Calgary
Client: A startup preparing for its first investment round · Where: Calgary, Alberta · Engagement: 4 weeks, fixed fee
Working capital freed$116,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A startup preparing for its first investment round in Calgary, Alberta was profitable on paper and short of cash every month. A corporation dissolved administratively for missed annual returns while still operating explained most of the gap.
What we did
We restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$116,000 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 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $36,500 Saved Each Year — Contractor Incorporating for Liability, Regina
Client: A contractor incorporating for liability reasons · Where: Regina, Saskatchewan · Engagement: 5 weeks, fixed fee
Annual saving$36,500
Tax on reorganisationDeferred
Elections filedOn time
The situation
A contractor incorporating for liability reasons in Regina, Saskatchewan had outgrown the structure it started with. A single class of common shares that made income splitting impossible 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 revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA — 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 $36,500 a year while removing the exposure the old one carried.
Case Study 4 · CRA review defended
$66,000 Proposed Adjustment Withdrawn In Full — Corporation Reviving After Administrative, Mississauga
Client: A corporation reviving after administrative dissolution · Where: Mississauga, Ontario · Engagement: 11 weeks, fixed fee
Adjustment withdrawn$66,000
File closed in11 weeks
Penalties assessedNone
The situation
A corporation reviving after administrative dissolution in Mississauga, Ontario received a proposal letter opening a review of extra-provincial registration. The CRA had identified a December 31 year-end chosen by default that put the balance due at the worst point in the cash cycle and proposed an adjustment of $66,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $66,000 of it. The file closed in 11 weeks with no change to the assessed amounts and no penalty.
Case Study 5 · Records and systems rebuilt
16 Months Reconciled And $5,200 Of Input Tax Recovered — Consultant Incorporating After Two, Red Deer
Client: A consultant incorporating after two years of self-employment · Where: Red Deer, Alberta · Engagement: 5 weeks, fixed fee
Months reconciled16
Input tax recovered$5,200
Close time10 days
The situation
A consultant incorporating after two years of self-employment in Red Deer, Alberta was carrying GST/HST collected for eight months before the RT account was ever opened. Nothing reconciled, and every filing started with 16 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We reconstructed the minute book with resolutions for each historical dividend and share transaction, then set the routine that keeps it clean.
The result
16 months reconciled to the bank. The close now takes 10 days, and $5,200 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Backlog brought current
Collections Halted And $11,000 Cut From A 4-Year Backlog — Partnership Converting to a, Ottawa
Client: A partnership converting to a corporation · Where: Ottawa, Ontario · Engagement: 7 weeks, fixed fee
Balance reduced by$11,000
Backlog cleared4 years
CollectionsHalted
The situation
By the time a partnership converting to a corporation in Ottawa, Ontario called, 4 years were outstanding and the CRA had assessed on estimates. Underneath it sat dividends paid for three years with no directors’ resolutions behind them.
What we did
We reconstructed the records year by year and restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $11,000, and a relief application addressed part of the accumulated interest.
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.
