6 worked Fundraising Readiness 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 fundraising readiness work, not a specific client's file.
Case Study 1 · Records and systems rebuilt
33 Months Reconciled And $8,000 Of Input Tax Recovered — Expanding Manufacturer, Victoria
Client: A manufacturer planning a plant expansion · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
Months reconciled33
Input tax recovered$8,000
Close time4 days
The situation — A manufacturer planning a plant expansion, Victoria, British Columbia
Nothing reconciled at a manufacturer planning a plant expansion in Victoria, British Columbia. Every filing started with 33 months of cleanup. The file was carrying a monthly report that stopped at the income statement, with no balance sheet and no cash view.
What we did for A manufacturer planning a plant expansion, Victoria, British Columbia
We rebuilt from source rather than correcting on top of the existing file. We set a quarterly tax provision, so the instalments and the year-end balance were funded before they came due. Then we set the routine that keeps it clean.
The result — A manufacturer planning a plant expansion, Victoria, British Columbia
33 months reconciled to the bank. The close now takes 4 days, and $8,000 of previously unclaimable input tax was recovered in the process.
Case Study 2 · CRA review defended
$143,000 Reassessment Reduced To Nil On Review — Succession-Planning Family Business, Guelph
Client: A family business planning succession · Where: Guelph, Ontario · Engagement: 3 weeks, fixed fee
Reassessment reduced toNil
Tax protected$143,000
Prior filingsUndisturbed
The situation — A family business planning succession, Guelph, Ontario
A review notice arrived at a family business planning succession in Guelph, Ontario, covering fundraising readiness for two tax years. The auditor's working position was an adjustment of $143,000. It was driven by a borrowing drawn for an unrelated personal purchase with the interest claimed against the business.
What we did for A family business planning succession, Guelph, Ontario
Rather than negotiate, we rebuilt the record. We rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A family business planning succession, Guelph, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $143,000 and leaving the prior filings undisturbed.
Case Study 3 · Structure rebuilt
Corporate Structure Rebuilt For $33,500 Of Annual Savings — Practice Adding Partners, Mississauga
Client: A professional practice adding partners · Where: Mississauga, Ontario · Engagement: 8 weeks, fixed fee
Saving per year$33,500
DocumentationComplete
Transfer basisRollover
The situation — A professional practice adding partners, Mississauga, Ontario
The structure at a professional practice adding partners in Mississauga, Ontario dated from years earlier. It had been set up for a business that no longer existed. A healthy bank balance made up almost entirely of deposits for work not yet performed had become expensive.
What we did for A professional practice adding partners, Mississauga, Ontario
We produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A professional practice adding partners, Mississauga, Ontario
$33,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 4 · Cash and remittance control
Instalments Rebased, $82,000 Of Cash Returned To The Business — Multi-Line Service Business, Surrey
Client: A business whose margin varies by service line · Where: Surrey, British Columbia · Engagement: 7 weeks, fixed fee
Cash returned$82,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A business whose margin varies by service line, Surrey, British Columbia
A business whose margin varies by service line in Surrey, British Columbia was paying instalments calculated on a prior year. That year no longer reflected the business. A growth plan with no forecast behind it and no financing lined up was tying up $82,000 of cash.
What we did for A business whose margin varies by service line, Surrey, British Columbia
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income.
The result — A business whose margin varies by service line, Surrey, British Columbia
$82,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $60,000 Across 6 Open Years — Subscription Business, Brampton
Client: A subscription business tracking churn · Where: Brampton, Ontario · Engagement: 8 weeks, fixed fee
Recovered$60,000
Open years claimed6
Ongoing trackingIn place
The situation — A subscription business tracking churn, Brampton, Ontario
An incentive review at a subscription business tracking churn in Brampton, Ontario started from a simple question: what has never been claimed? The answer ran to 6 years. It was driven by a healthy bank balance made up almost entirely of deposits for work not yet performed.
What we did for A subscription business tracking churn, Brampton, Ontario
We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A subscription business tracking churn, Brampton, Ontario
The credits produced $60,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 6 · Objection and relief
$107,000 Of Penalties And Interest Cancelled On Relief — First Finance Hire, Windsor
Client: A company hiring its first finance staff · Where: Windsor, Ontario · Engagement: 8 weeks, fixed fee
Penalties and interest cancelled$107,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A company hiring its first finance staff, Windsor, Ontario
An assessment of $107,000 landed at a company hiring its first finance staff in Windsor, Ontario following a desk review. It turned on a covenant breach discovered only when the bank called. The auditor had not seen the records behind it.
What we did for A company hiring its first finance staff, Windsor, Ontario
We modelled the covenant ratios monthly and restructured the debt before the next test date rather than after it. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A company hiring its first finance staff, Windsor, Ontario
$107,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
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.
