6 worked Fractional Controller Services 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 fractional controller services work, not a specific client's file.
Case Study 1 · Backlog brought current
$84,000 Of Arbitrary Assessments Vacated After 4 Years — Acquiring Clinic Group, Victoria
Client: A clinic group acquiring a competitor · Where: Victoria, British Columbia · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$84,000
Years brought current4
Account statusCurrent
The situation — A clinic group acquiring a competitor, Victoria, British Columbia
4 years of unfiled returns had turned into notional assessments at a clinic group acquiring a competitor in Victoria, British Columbia, with a monthly report that stopped at the income statement, with no balance sheet and no cash view underneath. Collections had already started.
What we did for A clinic group acquiring a competitor, Victoria, British Columbia
We set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A clinic group acquiring a competitor, Victoria, British Columbia
All 4 years were accepted as filed. $84,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Case Study 2 · Missed incentive claimed
$61,000 Credit Claim Filed And Accepted Without Adjustment — Expanding Manufacturer, Calgary
Client: A manufacturer planning a plant expansion · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Claim value$61,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A manufacturer planning a plant expansion, Calgary, Alberta
A manufacturer planning a plant expansion in Calgary, Alberta assumed the credits did not apply to a business its size. A borrowing drawn for an unrelated personal purchase with the interest claimed against the business meant they had applied all along.
What we did for A manufacturer planning a plant expansion, Calgary, Alberta
We identified the qualifying activity, built the documentation to support it, and built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance.
The result — A manufacturer planning a plant expansion, Calgary, Alberta
$61,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 3 · Scaling without breaking
Scaled To 34 Staff With $114,000 Of Working Capital Freed — Succession-Planning Family Business, Halifax
Client: A family business planning succession · Where: Halifax, Nova Scotia · Engagement: 4 weeks, fixed fee
Headcount reached34
Working capital freed$114,000
Missed deadlinesZero
The situation — A family business planning succession, Halifax, Nova Scotia
A family business planning succession in Halifax, Nova Scotia was growing fast — headcount to 34 in eighteen months — and the back office had not kept up. An owner making hiring decisions on last quarter’s bank balance was the first thing to break.
What we did for A family business planning succession, Halifax, Nova Scotia
We rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A family business planning succession, Halifax, Nova Scotia
The business reached 34 staff with no missed remittance and no late filing. $114,000 of working capital was freed in the process.
Case Study 4 · Cash and remittance control
$146,000 Of Working Capital Freed From The Tax Cycle — Practice Adding Partners, Windsor
Client: A professional practice adding partners · Where: Windsor, Ontario · Engagement: 9 weeks, fixed fee
Working capital freed$146,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A professional practice adding partners, Windsor, Ontario
A professional practice adding partners in Windsor, Ontario was profitable on paper and short of cash every month. Pricing set by feel, with no visibility into margin by service line explained most of the gap.
What we did for A professional practice adding partners, Windsor, Ontario
We modelled the covenant ratios monthly and restructured the debt before the next test date rather than after it and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A professional practice adding partners, Windsor, Ontario
$146,000 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 5 · Deadline rescue
$21,000 Late-Filing Penalty Cancelled On Relief Application — Multi-Line Service Business, Vancouver
Client: A business whose margin varies by service line · Where: Vancouver, British Columbia · Engagement: 10 weeks, fixed fee
Penalty cancelled$21,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A business whose margin varies by service line, Vancouver, British Columbia
A business whose margin varies by service line in Vancouver, British Columbia had already missed one deadline and was about to miss a second. Behind it sat revenue up 40% year over year and a bank balance that kept falling, and a penalty of $21,000 was accruing.
What we did for A business whose margin varies by service line, Vancouver, British Columbia
We split the work into what had to happen before the deadline and what could follow it, then produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted.
The result — A business whose margin varies by service line, Vancouver, British Columbia
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $21,000 of the penalty already assessed on the earlier year.
Client: A subscription business tracking churn · Where: Saskatoon, Saskatchewan · Engagement: 9 weeks, fixed fee
Annual saving$43,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A subscription business tracking churn, Saskatoon, Saskatchewan
A subscription business tracking churn in Saskatoon, Saskatchewan was carrying a borrowing drawn for an unrelated personal purchase with the interest claimed against the business, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A subscription business tracking churn, Saskatoon, Saskatchewan
Working with the client's lawyer, we separated customer prepayments from earned revenue in the reporting, so the cash position and the tax position were visible at the same time and prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A subscription business tracking churn, Saskatoon, Saskatchewan
The structure now matches the business. Annual saving of $43,000, and the reorganisation itself was tax-neutral.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
