6 worked Grant Reporting 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 reporting work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $66,000 Reversed — Grant-Making Foundation, Ottawa
Client: A foundation making grants · Where: Ottawa, Ontario · Engagement: 5 weeks, fixed fee
Amount reversed$66,000
ObjectionAllowed in full
Account balanceNil
The situation — A foundation making grants, Ottawa, Ontario
A foundation making grants in Ottawa, Ontario had been reassessed for $66,000 and had 23 days left on the objection deadline. The reassessment rested on restricted grant funds recognised as revenue in the year received rather than as spent.
What we did for A foundation making grants, Ottawa, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder, and reclassified restricted contributions under the deferral method so revenue matched the year the funds were actually spent.
The result — A foundation making grants, Ottawa, Ontario
The appeals officer allowed the objection in full. $66,000 was reversed and the account returned to a nil balance.
Case Study 2 · Structure rebuilt
Corporate Structure Rebuilt For $27,500 Of Annual Savings — Religious Congregation, Moncton
Client: A religious congregation · Where: Moncton, New Brunswick · Engagement: 11 weeks, fixed fee
Saving per year$27,500
DocumentationComplete
Transfer basisRollover
The situation — A religious congregation, Moncton, New Brunswick
The structure at a religious congregation in Moncton, New Brunswick had been set up years earlier for a business that no longer existed, and GST/HST paid on everything with no public service body rebate ever claimed had become expensive.
What we did for A religious congregation, Moncton, New Brunswick
We stopped the receipting immediately and wrote to donors setting out which contributions were and were not eligible for a credit. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A religious congregation, Moncton, New Brunswick
$27,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 3 · Deadline rescue
Filed On Time From A Standing Start, $99,000 Penalty Avoided — Community Sports Association, Halifax
Client: A community sports association · Where: Halifax, Nova Scotia · Engagement: 5 weeks, fixed fee
Penalty avoided$99,000
Turnaround5 weeks
FiledOn time
The situation — A community sports association, Halifax, Nova Scotia
A community sports association in Halifax, Nova Scotia came to us 5 weeks before its filing deadline with surplus accumulating year after year with no resolution recording what it was being held for. A late filing would have triggered a penalty of roughly $99,000 before interest.
What we did for A community sports association, Halifax, Nova Scotia
We worked backwards from the deadline. We papered the grant with written accountability terms, reporting milestones and a right to recover anything unspent, prioritising the items that actually gated the filing and deferring everything that did not.
The result — A community sports association, Halifax, Nova Scotia
The return was filed on time and complete. The $99,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 4 · Cash and remittance control
Instalments Rebased, $83,000 Of Cash Returned To The Business — Public Service Body, Lethbridge
Client: A public service body absorbing sales tax on its purchases · Where: Lethbridge, Alberta · Engagement: 5 weeks, fixed fee
Cash returned$83,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A public service body absorbing sales tax on its purchases, Lethbridge, Alberta
A public service body absorbing sales tax on its purchases in Lethbridge, Alberta was paying instalments calculated on a prior year that no longer reflected the business. Tax receipts issued for two years by an organisation that was registered only as a non-profit was tying up $83,000 of cash.
What we did for A public service body absorbing sales tax on its purchases, Lethbridge, Alberta
We rebased the instalments on the current-year estimate rather than the prior-year default, and recorded the purpose of each reserve, so the accumulated surplus supported the organisation’s status rather than raising a question about it.
The result — A public service body absorbing sales tax on its purchases, Lethbridge, Alberta
$83,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 5 · Records and systems rebuilt
15 Months Reconciled And $18,500 Of Input Tax Recovered — Restricted-Fund Charity, Brampton
Client: An environmental charity with restricted funds · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled15
Input tax recovered$18,500
Close time5 days
The situation — An environmental charity with restricted funds, Brampton, Ontario
An environmental charity with restricted funds in Brampton, Ontario was carrying a disbursement quota shortfall discovered during a CRA charity audit. Nothing reconciled, and every filing started with 15 months of cleanup.
What we did for An environmental charity with restricted funds, Brampton, Ontario
We rebuilt from source rather than correcting on top of the existing file. We separated the charitable program activity from the revenue-generating activity in the accounts, so each was reported on the schedule it belonged in, then set the routine that keeps it clean.
The result — An environmental charity with restricted funds, Brampton, Ontario
15 months reconciled to the bank. The close now takes 5 days, and $18,500 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Planning that cut the bill
$34,000 Saved By Correcting What Prior Filings Had Missed — Food Bank, Mississauga
Client: A food bank with donated inventory · Where: Mississauga, Ontario · Engagement: 6 weeks, fixed fee
Saving identified$34,000
RecurringYes
Positions documentedAll
The situation — A food bank with donated inventory, Mississauga, Ontario
A food bank with donated inventory in Mississauga, Ontario asked for a second opinion on grant reporting after three years of rising tax. The review found donation receipts issued without the required registration number.
What we did for A food bank with donated inventory, Mississauga, Ontario
We built the comparison first — current structure against two alternatives — and then 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 result — A food bank with donated inventory, Mississauga, Ontario
First-year saving of $34,000, with the same benefit recurring. Every position taken is documented and supported in the file.
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.
