6 GST/HST Filing-Frequency Change 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 filing-frequency change work, not a general example.
Case Study 1 · Backlog brought current
$138,000 Of Arbitrary Assessments Vacated After 3 Years — SaaS Company with Canadian, Saskatoon
Client: A SaaS company with Canadian and US customers · Where: Saskatoon, Saskatchewan · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$138,000
Years brought current3
Account statusCurrent
The situation
3 years of unfiled returns had turned into notional assessments at a SaaS company with Canadian and US customers in Saskatoon, Saskatchewan, with export sales zero-rated with no shipping documentation behind them underneath. Collections had already started.
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, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 3 years were accepted as filed. $138,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 2 · Planning that cut the bill
Remuneration Review Saved $36,500 Across Corporate And Personal Returns — Multi-Province Online Retailer, Halifax
Client: A multi-province online retailer · Where: Halifax, Nova Scotia · Engagement: 9 weeks, fixed fee
Combined saving$36,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a multi-province online retailer in Halifax, Nova Scotia — the filings were on time and accurate. What they were not was planned. A sales tax account filed annually while the CRA had moved the business to quarterly had never been reviewed.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, and 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
$36,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $27,000 Saved Each Year — Manufacturer Exporting to the, Surrey
Client: A manufacturer exporting to the US · Where: Surrey, British Columbia · Engagement: 5 weeks, fixed fee
Annual saving$27,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A manufacturer exporting to the US in Surrey, British Columbia had outgrown the structure it started with. HST charged at the home-province rate on sales into four different provinces was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $27,000 a year while removing the exposure the old one carried.
Case Study 4 · Scaling without breaking
Scaled To 45 Staff With $124,000 Of Working Capital Freed — Restaurant Group, Hamilton
Client: A restaurant group · Where: Hamilton, Ontario · Engagement: 8 weeks, fixed fee
Headcount reached45
Working capital freed$124,000
Missed deadlinesZero
The situation
A restaurant group in Hamilton, Ontario was growing fast — headcount to 45 in eighteen months — and the back office had not kept up. A registration threshold crossed nine months before anyone registered was the first thing to break.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 45 staff with no missed remittance and no late filing. $124,000 of working capital was freed in the process.
Case Study 5 · Objection and relief
Notice Of Objection Allowed In Full, $69,000 Reversed — Marketing Agency Billing Outside, Winnipeg
Client: A marketing agency billing outside its home province · Where: Winnipeg, Manitoba · Engagement: 7 weeks, fixed fee
Amount reversed$69,000
ObjectionAllowed in full
Account balanceNil
The situation
A marketing agency billing outside its home province in Winnipeg, Manitoba had been reassessed for $69,000 and had 22 days left on the objection deadline. The reassessment rested on input tax credits claimed on the exempt side of a mixed-supply business.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and 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.
The result
The appeals officer allowed the objection in full. $69,000 was reversed and the account returned to a nil balance.
Case Study 6 · CRA review defended
$125,000 Proposed Adjustment Withdrawn In Full — Wholesale Food Distributor, Ottawa
A wholesale food distributor in Ottawa, Ontario received a proposal letter opening a review of gst/hst filing-frequency change. The CRA had identified export sales zero-rated with no shipping documentation behind them and proposed an adjustment of $125,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $125,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
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.
