6 worked Government Grant Financial Support 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 government grant financial support work, not a specific client's file.
Case Study 1 · Backlog brought current
4 Years Filed, $115,000 Removed From The Assessed Balance — Digital Media Game Studio, Vancouver
Client: A game studio claiming digital media credits · Where: Vancouver, British Columbia · Engagement: 4 weeks, fixed fee
Years filed4
Assessed balance removed$115,000
CollectionsStopped
The situation — A game studio claiming digital media credits, Vancouver, British Columbia
A game studio claiming digital media credits in Vancouver, British Columbia had not filed for 4 years. The CRA had issued arbitrary assessments. The business was carrying eligible development work never claimed because nobody thought it counted as research. That came on top of a growing interest balance.
What we did for A game studio claiming digital media credits, Vancouver, British Columbia
We started with the oldest year and worked forward so each year's closing balances fed the next. We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment. We filed the years in sequence rather than all at once.
The result — A game studio claiming digital media credits, Vancouver, British Columbia
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $115,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $48,000 Freed — Automation Integrator, Kelowna
Client: An industrial automation integrator · Where: Kelowna, British Columbia · Engagement: 9 weeks, fixed fee
Cash freed$48,000
Compliance failuresNone
ReportingMonthly
The situation — An industrial automation integrator, Kelowna, British Columbia
An industrial automation integrator in Kelowna, British Columbia was opening in a second province. That meant different filing obligations and a different payroll regime. A provincial grant for the same project left in place while the federal claim was made on the gross spend already sat in the file.
What we did for An industrial automation integrator, Kelowna, British Columbia
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. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — An industrial automation integrator, Kelowna, British Columbia
Growth was absorbed without a compliance failure. $48,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $42,000 — Late-Documented Claimant, Red Deer
Client: A claimant whose project records were written after the work · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$42,000
Filed with22 days to spare
Next yearPapers ready
The situation — A claimant whose project records were written after the work, Red Deer, Alberta
A claimant whose project records were written after the work in Red Deer, Alberta was weeks away from the deadline for government grant financial support. Behind that sat a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable. The exposure if the date slipped was around $42,000.
What we did for A claimant whose project records were written after the work, Red Deer, Alberta
We sat with the technical staff to write each project description around the uncertainty they actually faced and the tests they ran. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A claimant whose project records were written after the work, Red Deer, Alberta
Filed with 22 days to spare. $42,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 4 · Sale and succession
Share Sale Restructured, $425,000 Less Tax On Closing — Process-Developing Manufacturer, London
Client: A manufacturer developing a production process · Where: London, Ontario · Engagement: 4 weeks, fixed fee
Tax saved on closing$425,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A manufacturer developing a production process, London, Ontario
A manufacturer developing a production process in London, Ontario was preparing to sell. Due diligence surfaced a minute book with no resolutions behind a decade of dividends. That would have reduced the price or killed the deal outright.
What we did for A manufacturer developing a production process, London, Ontario
We cleaned up the historical file. We filed the complete project list on the original claim rather than holding projects back for an amendment that could not be made. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A manufacturer developing a production process, London, Ontario
The deal closed at the agreed price. $425,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · Planning that cut the bill
$10,500 Saved By Correcting What Prior Filings Had Missed — Clean-Technology Startup, Winnipeg
The situation — A clean-technology startup, Winnipeg, Manitoba
A clean-technology startup in Winnipeg, Manitoba asked for a second opinion on government grant financial support. That followed three years of rising tax. The review found a filing deadline missed by three weeks, extinguishing the entire claim.
What we did for A clean-technology startup, Winnipeg, Manitoba
We built the comparison first: current structure against two alternatives. Then we netted the government assistance against the qualified expenditure pool, so the claim matched what would survive a review.
The result — A clean-technology startup, Winnipeg, Manitoba
First-year saving of $10,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Objection and relief
Notice Of Objection Allowed In Full, $50,000 Reversed — Agri-Tech Company, Calgary
Client: An agri-tech company · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Amount reversed$50,000
ObjectionAllowed in full
Account balanceNil
The situation — An agri-tech company, Calgary, Alberta
An agri-tech company in Calgary, Alberta had been reassessed for $50,000. 13 days were left on the objection deadline. The reassessment rested on a SR&ED claim prepared eleven months after the fact with no contemporaneous records.
What we did for An agri-tech company, Calgary, Alberta
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we layered the applicable provincial credit onto the federal claim in the same filing.
The result — An agri-tech company, Calgary, Alberta
The appeals officer allowed the objection in full. $50,000 was reversed and the account returned to a nil balance.
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.
