6 GST/HST Reconciliation 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 reconciliation work, not a general example.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $69,000 Across 6 Open Years — Manufacturer Exporting to the, Windsor
Client: A manufacturer exporting to the US · Where: Windsor, Ontario · Engagement: 9 weeks, fixed fee
Recovered$69,000
Open years claimed6
Ongoing trackingIn place
The situation
An incentive review at a manufacturer exporting to the US in Windsor, Ontario 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 $69,000 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 2 · Backlog brought current
$32,000 Of Arbitrary Assessments Vacated After 3 Years — SaaS Company with Canadian, Ottawa
Client: A SaaS company with Canadian and US customers · Where: Ottawa, Ontario · Engagement: 3 weeks, fixed fee
Arbitrary tax vacated$32,000
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 Ottawa, Ontario, with HST charged at the home-province rate on sales into four different provinces underneath. Collections had already started.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, 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. $32,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 3 years.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $97,000 Vacated — Restaurant Group, Red Deer
Client: A restaurant group · Where: Red Deer, Alberta · Engagement: 3 weeks, fixed fee
Assessment vacated$97,000
Supporting recordsNow on file
AccountCleared
The situation
A restaurant group in Red Deer, Alberta was carrying $97,000 of penalties and interest arising from a registration threshold crossed nine months before anyone registered, much of it accumulated during a period the CRA itself had delayed.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $97,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $10,500 In Unclaimed Input Tax Found — Multi-Province Online Retailer, Mississauga
A multi-province online retailer in Mississauga, Ontario could not answer basic questions about its own numbers, because input tax credits claimed on the exempt side of a mixed-supply business sat between the bank statements and the ledger.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, 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, $10,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Planning that cut the bill
$11,500 Cut From The Annual Tax Bill — Marketing Agency Billing Outside, Regina
Client: A marketing agency billing outside its home province · Where: Regina, Saskatchewan · Engagement: 5 weeks, fixed fee
First-year saving$11,500
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A marketing agency billing outside its home province in Regina, Saskatchewan was compliant but paying more than it needed to. The prior year had been filed correctly and still left export sales zero-rated with no shipping documentation behind them on the table.
What we did
We modelled the current position against the alternatives before changing anything, then 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 change saved $11,500 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 6 · CRA review defended
Audit Defence Closed In 4 Weeks, $94,000 Cleared — Professional Practice with Exempt, Calgary
Client: A professional practice with exempt and taxable supplies · Where: Calgary, Alberta · Engagement: 4 weeks, fixed fee
Proposed tax cleared$94,000
Review duration4 weeks
OutcomeNo change
The situation
A professional practice with exempt and taxable supplies in Calgary, Alberta was selected for review after a sales tax account filed annually while the CRA had moved the business to quarterly showed up in the CRA's automated matching. The proposed adjustment on gst/hst reconciliation came to $94,000.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result
The review closed with no change. $94,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
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.
