6 GST/HST Rebate Application 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 rebate application work, not a general example.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $104,000 Penalty Avoided — Wholesale Food Distributor, Ottawa
A wholesale food distributor in Ottawa, Ontario came to us 5 weeks before its filing deadline with a sales tax account filed annually while the CRA had moved the business to quarterly. A late filing would have triggered a penalty of roughly $104,000 before interest.
What we did
We worked backwards from the deadline. We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, 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 $104,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Structure rebuilt
Corporate Structure Rebuilt For $41,000 Of Annual Savings — Professional Practice with Exempt, Saskatoon
Client: A professional practice with exempt and taxable supplies · Where: Saskatoon, Saskatchewan · Engagement: 8 weeks, fixed fee
Saving per year$41,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at a professional practice with exempt and taxable supplies in Saskatoon, Saskatchewan had been set up years earlier for a business that no longer existed, and export sales zero-rated with no shipping documentation behind them had become expensive.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result
$41,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 3 · Sale and succession
Share Sale Restructured, $740,000 Less Tax On Closing — Used-Equipment Dealer, Kitchener
A used-equipment dealer in Kitchener, Ontario was preparing to sell. Due diligence surfaced retained cash well above what the business needed to operate, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $740,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 4 · CRA review defended
$131,000 Reassessment Reduced To Nil On Review — Construction Supplier Selling Into, Barrie
Client: A construction supplier selling into three provinces · Where: Barrie, Ontario · Engagement: 5 weeks, fixed fee
Reassessment reduced toNil
Tax protected$131,000
Prior filingsUndisturbed
The situation
A review notice arrived at a construction supplier selling into three provinces in Barrie, Ontario covering gst/hst rebate application for two tax years. The auditor's working position was an adjustment of $131,000, 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 $131,000 and leaving the prior filings undisturbed.
Case Study 5 · Planning that cut the bill
$63,000 Saved By Correcting What Prior Filings Had Missed — Freight Brokerage, Calgary
Client: A freight brokerage · Where: Calgary, Alberta · Engagement: 3 weeks, fixed fee
Saving identified$63,000
RecurringYes
Positions documentedAll
The situation
A freight brokerage in Calgary, Alberta asked for a second opinion on gst/hst rebate application after three years of rising tax. The review found HST charged at the home-province rate on sales into four different provinces.
What we did
We built the comparison first — current structure against two alternatives — and then assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
First-year saving of $63,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $16,500 In Unclaimed Input Tax Found — Marketing Agency Billing Outside, Winnipeg
Client: A marketing agency billing outside its home province · Where: Winnipeg, Manitoba · Engagement: 6 weeks, fixed fee
Unclaimed tax found$16,500
Records rebuilt14 months
ProcessDocumented
The situation
A marketing agency billing outside its home province in Winnipeg, Manitoba could not answer basic questions about its own numbers, because a sales tax account filed annually while the CRA had moved the business to quarterly sat between the bank statements and the ledger.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $16,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
