6 worked Film and Television Tax Credits 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 film and television tax credits work, not a specific client's file.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $33,500 Across Corporate And Personal Returns — Digital Media Game Studio, Edmonton
Client: A game studio claiming digital media credits. Where: Edmonton, Alberta. Engagement: 9 weeks, fixed fee.
Combined saving$33,500
ScopeCorporate + personal
Future yearsNo rework needed
Case 1: the situation
Nothing was wrong at a game studio claiming digital media credits in Edmonton, Alberta. The filings were on time and accurate. What they were not was planned. A claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable had never been reviewed.
Case 1: what we did
We confirmed CCPC status and refiled at the enhanced 35% refundable rate. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
Case 1: the result
$33,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $36,000 Reversed — Provincial Credit Claimant, Red Deer
Client: A corporation stacking a provincial credit on a federal claim. Where: Red Deer, Alberta. Engagement: 8 weeks, fixed fee.
Amount reversed$36,000
ObjectionAllowed in full
Account balanceNil
Case 2: the situation
A corporation stacking a provincial credit on a federal claim in Red Deer, Alberta had been reassessed for $36,000. 17 days were left on the objection deadline. The reassessment rested on technical narratives written by the finance team with no input from the people who ran the experiments.
Case 2: what we did
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction.
Case 2: the result
The appeals officer allowed the objection in full. $36,000 was reversed and the account returned to a nil balance.
Case Study 3 · Missed incentive claimed
$132,000 In Credits Claimed That Prior Filings Had Missed — Agri-Tech Company, Ottawa
An agri-tech company in Ottawa, Ontario had been filing for 4 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
Case 3: what we did
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment.
Case 3: the result
$132,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 4 · Cash and remittance control
Instalments Rebased, $18,500 Of Cash Returned To The Business — Platform Software Company, Victoria
Client: A software company building a new platform. Where: Victoria, British Columbia. Engagement: 5 weeks, fixed fee.
Cash returned$18,500
Instalment basisCurrent year
ReviewedQuarterly
Case 4: the situation
A software company building a new platform in Victoria, British Columbia was paying instalments calculated on a prior year. That year no longer reflected the business. A SR&ED claim prepared eleven months after the fact with no contemporaneous records was tying up $18,500 of cash.
Case 4: what we did
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we separated eligible experimental development time from routine production work in the time records. That made the claimed portion traceable to a person and a date.
Case 4: the result
$18,500 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
The structure at a materials science company in Winnipeg, Manitoba needed fixing. The file was carrying an amended claim adding two projects after the reporting deadline had already passed. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
Case 5: what we did
We worked with the client's lawyer. Together, we sat with the technical staff to write each project description around the uncertainty they actually faced and the tests they ran. We also prepared the elections, resolutions and valuations the structure needed to stand up.
Case 5: the result
The structure now matches the business. Annual saving of $51,000, and the reorganisation itself was tax-neutral.
Case Study 6 · CRA review defended
$88,000 Proposed Adjustment Withdrawn In Full — Process-Developing Manufacturer, Windsor
Client: A manufacturer developing a production process. Where: Windsor, Ontario. Engagement: 11 weeks, fixed fee.
Adjustment withdrawn$88,000
File closed in11 weeks
Penalties assessedNone
Case 6: the situation
A manufacturer developing a production process in Windsor, Ontario received a proposal letter opening a review of film and television tax credits. The CRA had identified a provincial credit left unclaimed alongside a successful federal SR&ED claim. It proposed an adjustment of $88,000, with 30 days to respond.
Case 6: what we did
We treated the response as an evidence exercise rather than an argument. We filed the complete project list on the original claim rather than holding projects back for an amendment that could not be made. We then indexed every supporting document against the specific line the auditor had questioned.
Case 6: the result
The proposed adjustment was withdrawn in full — all $88,000 of it. The file closed in 11 weeks with no change to the assessed amounts and no penalty.
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.
