6 worked General Ledger Accounting 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 general ledger accounting work, not a specific client's file.
The situation — A subscription box retailer, Windsor, Ontario
A subscription box retailer in Windsor, Ontario had already missed one deadline and was about to miss a second. Behind it sat eighteen months of unreconciled transactions and a shoebox of receipts. A penalty of $135,000 was accruing.
What we did for A subscription box retailer, Windsor, Ontario
We split the work into what had to happen before the deadline and what could follow it. Then we rebuilt the ledger from bank and card statements and matched every receipt to a transaction. We removed duplicated input tax credits before they became a review.
The result — A subscription box retailer, Windsor, Ontario
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $135,000 of the penalty already assessed on the earlier year.
Case Study 2 · Cash and remittance control
$144,000 Of Working Capital Freed From The Tax Cycle — Courier Subcontractor, London
Client: A courier subcontractor paid by the drop · Where: London, Ontario · Engagement: 4 weeks, fixed fee
Working capital freed$144,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A courier subcontractor paid by the drop, London, Ontario
A courier subcontractor paid by the drop in London, Ontario was profitable on paper and short of cash every month. Input tax credits claimed on receipts that had already been claimed once explained most of the gap.
What we did for A courier subcontractor paid by the drop, London, Ontario
We reconciled receivables and payables to source documents and wrote off the balances that were genuinely uncollectible, with support. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A courier subcontractor paid by the drop, London, Ontario
$144,000 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 · Scaling without breaking
Second-Province Expansion Handled, $33,500 Of Cash Released — Specialty Coffee Roaster, Edmonton
Client: A specialty coffee roaster · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Cash released$33,500
New registrationsComplete on day one
Compliance gapsNone
The situation — A specialty coffee roaster, Edmonton, Alberta
Revenue at a specialty coffee roaster in Edmonton, Alberta was up sharply and cash was tighter than ever. Underneath it sat a bookkeeping file where owner draws, payroll and supplier payments all landed in the same account.
What we did for A specialty coffee roaster, Edmonton, Alberta
We converted the foreign-currency purchases at transaction-date rates and recorded the exchange difference at settlement instead of burying it in cost of sales. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A specialty coffee roaster, Edmonton, Alberta
$33,500 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · Missed incentive claimed
$46,000 Credit Claim Filed And Accepted Without Adjustment — Small Law Practice, Kelowna
Client: A small law practice · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Claim value$46,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A small law practice, Kelowna, British Columbia
A small law practice in Kelowna, British Columbia assumed the credits did not apply to a business its size. Three years of returns filed off numbers nobody could trace back to a bank statement meant they had applied all along.
What we did for A small law practice, Kelowna, British Columbia
We identified the qualifying activity and built the documentation to support it. Then we set up a documented chart of accounts, a receipt-capture workflow and a monthly reconciliation that closes within ten days of month-end.
The result — A small law practice, Kelowna, British Columbia
$46,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 5 · Backlog brought current
4 Years Filed, $62,000 Removed From The Assessed Balance — Two-Location Cafe, Regina
The situation — A two-location cafe, Regina, Saskatchewan
A two-location cafe in Regina, Saskatchewan had not filed for 4 years. The CRA had issued arbitrary assessments. The business was carrying a receivables list that included invoices collected eleven months earlier. That came on top of a growing interest balance.
What we did for A two-location cafe, Regina, Saskatchewan
We started with the oldest year and worked forward so each year's closing balances fed the next. We rebuilt sales from the processor settlement reports so gross sales, fees and refunds each landed in an account of their own. We filed the years in sequence rather than all at once.
The result — A two-location cafe, Regina, Saskatchewan
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $62,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Objection and relief
$25,000 Of Penalties And Interest Cancelled On Relief — Seasonal Food-Truck Operator, Hamilton
Client: A food-truck operator running two seasonal units · Where: Hamilton, Ontario · Engagement: 6 weeks, fixed fee
Penalties and interest cancelled$25,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A food-truck operator running two seasonal units, Hamilton, Ontario
An assessment of $25,000 landed at a food-truck operator running two seasonal units in Hamilton, Ontario following a desk review. It turned on sales recorded from bank deposits, so processor fees, chargebacks and refunds appeared nowhere in the ledger. The auditor had not seen the records behind it.
What we did for A food-truck operator running two seasonal units, Hamilton, Ontario
We cleared the payroll and sales tax clearing accounts every month and tied each remittance to the liability it settled. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A food-truck operator running two seasonal units, Hamilton, Ontario
$25,000 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.
