6 GST/HST Registration 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 registration work, not a general example.
Case Study 1 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $105,000 — Restaurant Group, Surrey
Client: A restaurant group · Where: Surrey, British Columbia · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$105,000
Filed with9 days to spare
Next yearPapers ready
The situation
With the deadline for gst/hst registration weeks away, a restaurant group in Surrey, British Columbia was carrying input tax credits claimed on the exempt side of a mixed-supply business. The exposure if the date slipped was around $105,000.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 9 days to spare. $105,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 2 · Sale and succession
Intergenerational Transfer Completed With $660,000 Deferred — Professional Practice with Exempt, Burnaby
Client: A professional practice with exempt and taxable supplies · Where: Burnaby, British Columbia · Engagement: 9 weeks, fixed fee
Tax deferred$660,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a professional practice with exempt and taxable supplies in Burnaby, British Columbia had been discussed for years without a plan. A shareholder loan balance that would have been picked up as income on closing meant the transfer as contemplated would have been fully taxable.
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, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$660,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 3 · Planning that cut the bill
Remuneration Review Saved $69,000 Across Corporate And Personal Returns — SaaS Company with Canadian, Red Deer
Client: A SaaS company with Canadian and US customers · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Combined saving$69,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a SaaS company with Canadian and US customers in Red Deer, Alberta — the filings were on time and accurate. What they were not was planned. Export sales zero-rated with no shipping documentation behind them had never been reviewed.
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, 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
$69,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 4 · Objection and relief
$26,000 Of Penalties And Interest Cancelled On Relief — Used-Equipment Dealer, Barrie
An assessment of $26,000 landed at a used-equipment dealer in Barrie, Ontario following a desk review. The auditor had not seen the records behind a registration threshold crossed nine months before anyone registered.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, then set out the legislative basis for the position alongside the documents supporting it.
The result
$26,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 5 · Missed incentive claimed
$122,000 Credit Claim Filed And Accepted Without Adjustment — Manufacturer Exporting to the, Toronto
Client: A manufacturer exporting to the US · Where: Toronto, Ontario · Engagement: 9 weeks, fixed fee
Claim value$122,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A manufacturer exporting to the US in Toronto, Ontario assumed the credits did not apply to a business its size. Export sales zero-rated with no shipping documentation behind them meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings.
The result
$122,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · Cash and remittance control
Instalments Rebased, $90,000 Of Cash Returned To The Business — Construction Supplier Selling Into, Edmonton
Client: A construction supplier selling into three provinces · Where: Edmonton, Alberta · Engagement: 10 weeks, fixed fee
Cash returned$90,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
A construction supplier selling into three provinces in Edmonton, Alberta was paying instalments calculated on a prior year that no longer reflected the business. Input tax credits claimed on the exempt side of a mixed-supply business was tying up $90,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion.
The result
$90,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
