6 worked Grant 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 grant accounting work, not a specific client's file.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $14,500 Of Annual Savings — Public Service Body, Windsor
Client: A public service body absorbing sales tax on its purchases · Where: Windsor, Ontario · Engagement: 5 weeks, fixed fee
Saving per year$14,500
DocumentationComplete
Transfer basisRollover
The situation — A public service body absorbing sales tax on its purchases, Windsor, Ontario
The structure at a public service body absorbing sales tax on its purchases in Windsor, Ontario dated from years earlier. It had been set up for a business that no longer existed. A T3010 filed eleven months after year-end for the third year running had become expensive.
What we did for A public service body absorbing sales tax on its purchases, Windsor, Ontario
We brought the T3010 filings current, corrected the prior-year schedules, and set an internal deadline 90 days after year-end so the filing stopped being late. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A public service body absorbing sales tax on its purchases, Windsor, Ontario
$14,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $70,000 Freed — Member Association, Saskatoon
Client: A professional member association · Where: Saskatoon, Saskatchewan · Engagement: 3 weeks, fixed fee
Cash freed$70,000
Compliance failuresNone
ReportingMonthly
The situation — A professional member association, Saskatoon, Saskatchewan
A professional member association in Saskatoon, Saskatchewan was opening in a second province. That meant different filing obligations and a different payroll regime. A disbursement quota shortfall discovered during a CRA charity audit already sat in the file.
What we did for A professional member association, Saskatoon, Saskatchewan
We recorded the purpose of each reserve, so the accumulated surplus supported the organisation’s status rather than raising a question about it. 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 — A professional member association, Saskatoon, Saskatchewan
Growth was absorbed without a compliance failure. $70,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $121,000 Refunded — Charity with Related Business, Vancouver
Client: A charity operating a related business activity · Where: Vancouver, British Columbia · Engagement: 5 weeks, fixed fee
Overpayment refunded$121,000
Late remittances sinceZero
ScheduleAutomated
The situation — A charity operating a related business activity, Vancouver, British Columbia
Remittances at a charity operating a related business activity in Vancouver, British Columbia were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat GST/HST paid on everything with no public service body rebate ever claimed.
What we did for A charity operating a related business activity, Vancouver, British Columbia
We stopped the receipting immediately and wrote to donors setting out which contributions were and were not eligible for a credit. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A charity operating a related business activity, Vancouver, British Columbia
Penalties stopped from the following remittance onwards, and $121,000 of overpaid instalments was refunded.
Case Study 4 · Backlog brought current
3 Years Filed, $92,000 Removed From The Assessed Balance — Food Bank, Moncton
Client: A food bank with donated inventory · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Years filed3
Assessed balance removed$92,000
CollectionsStopped
The situation — A food bank with donated inventory, Moncton, New Brunswick
A food bank with donated inventory in Moncton, New Brunswick had not filed for 3 years. The CRA had issued arbitrary assessments. The business was carrying tax receipts issued for two years by an organisation that was registered only as a non-profit. That came on top of a growing interest balance.
What we did for A food bank with donated inventory, Moncton, New Brunswick
We started with the oldest year and worked forward so each year's closing balances fed the next. We reissued compliant donation receipts and rebuilt the receipting template against the regulation requirements. We filed the years in sequence rather than all at once.
The result — A food bank with donated inventory, Moncton, New Brunswick
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $92,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 5 · Planning that cut the bill
Remuneration Review Saved $55,000 Across Corporate And Personal Returns — Two-Program Charity, London
Client: A registered charity with two program streams · Where: London, Ontario · Engagement: 6 weeks, fixed fee
Combined saving$55,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A registered charity with two program streams, London, Ontario
Nothing was wrong at a registered charity with two program streams in London, Ontario. The filings were on time and accurate. What they were not was planned. Donation receipts issued without the required registration number had never been reviewed.
What we did for A registered charity with two program streams, London, Ontario
We calculated and claimed the public service body rebate for every open period, recovering tax the organisation had been absorbing. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
The result — A registered charity with two program streams, London, Ontario
$55,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Records and systems rebuilt
Month-End Close Cut From 12 Weeks To 5 Days — Grant-Making Foundation, Mississauga
Client: A foundation making grants · Where: Mississauga, Ontario · Engagement: 3 weeks, fixed fee
Close time before12 weeks
Close time after5 days
Year-endReview, not rebuild
The situation — A foundation making grants, Mississauga, Ontario
The accounting file at a foundation making grants in Mississauga, Ontario had a weak foundation. It was built on program funds granted to a group that was not a qualified donee, with nothing on file about how the money was to be used. The year-end had taken 12 weeks each of the last three years.
What we did for A foundation making grants, Mississauga, Ontario
We separated the charitable program activity from the revenue-generating activity in the accounts, so each was reported on the schedule it belonged in. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A foundation making grants, Mississauga, Ontario
The file reconciles. Month-end closes in 5 days instead of 12 weeks, and the year-end is a review rather than a reconstruction.
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.
