6 GST/HST Account Closure tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to gst/hst account closure work, not a general example.
Client: A multi-province online retailer · Where: Edmonton, Alberta · Engagement: 4 weeks, fixed fee
Annual saving$59,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A multi-province online retailer in Edmonton, Alberta was carrying a registration threshold crossed nine months before anyone registered, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $59,000, and the reorganisation itself was tax-neutral.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $62,000 Across 6 Open Years — SaaS Company with Canadian, Calgary
Client: A SaaS company with Canadian and US customers · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Recovered$62,000
Open years claimed6
Ongoing trackingIn place
The situation
An incentive review at a SaaS company with Canadian and US customers in Calgary, Alberta started from a simple question: what has never been claimed? The answer ran to 6 years, driven by export sales zero-rated with no shipping documentation behind them.
What we did
We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $62,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 3 · Planning that cut the bill
$72,000 Cut From The Annual Tax Bill — Marketing Agency Billing Outside, Guelph
Client: A marketing agency billing outside its home province · Where: Guelph, Ontario · Engagement: 11 weeks, fixed fee
First-year saving$72,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A marketing agency billing outside its home province in Guelph, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly and still left input tax credits claimed on the exempt side of a mixed-supply business on the table.
What we did
We modelled the current position against the alternatives before changing anything, then assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
The change saved $72,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 4 · Deadline rescue
Filed On Time From A Standing Start, $97,000 Penalty Avoided — Restaurant Group, Moncton
Client: A restaurant group · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Penalty avoided$97,000
Turnaround8 weeks
FiledOn time
The situation
A restaurant group in Moncton, New Brunswick came to us 8 weeks before its filing deadline with HST charged at the home-province rate on sales into four different provinces. A late filing would have triggered a penalty of roughly $97,000 before interest.
What we did
We worked backwards from the deadline. We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $97,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 5 · Backlog brought current
Collections Halted And $138,000 Cut From A 5-Year Backlog — Manufacturer Exporting to the, Red Deer
Client: A manufacturer exporting to the US · Where: Red Deer, Alberta · Engagement: 10 weeks, fixed fee
Balance reduced by$138,000
Backlog cleared5 years
CollectionsHalted
The situation
By the time a manufacturer exporting to the US in Red Deer, Alberta called, 5 years were outstanding and the CRA had assessed on estimates. Underneath it sat export sales zero-rated with no shipping documentation behind them.
What we did
We reconstructed the records year by year and set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $138,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · CRA review defended
$88,000 Reassessment Reduced To Nil On Review — Construction Supplier Selling Into, Brampton
Client: A construction supplier selling into three provinces · Where: Brampton, Ontario · Engagement: 3 weeks, fixed fee
Reassessment reduced toNil
Tax protected$88,000
Prior filingsUndisturbed
The situation
A review notice arrived at a construction supplier selling into three provinces in Brampton, Ontario covering gst/hst account closure for two tax years. The auditor's working position was an adjustment of $88,000, driven by a registration threshold crossed nine months before anyone registered.
What we did
Rather than negotiate, we rebuilt the record. We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result
The auditor accepted the documented position and closed the review without adjustment, protecting $88,000 and leaving the prior filings undisturbed.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
