6 worked GST/HST Registration case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to gst/hst registration work, not a specific client's file.
Case Study 1 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $105,000 — Exempt-Supply Clinic, Surrey
Client: A health clinic making exempt supplies · 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 — A health clinic making exempt supplies, Surrey, British Columbia
A health clinic making exempt supplies in Surrey, British Columbia was weeks away from the deadline for GST/HST registration. Behind that sat a commercial property purchase closed on the assumption no tax applied because the vendor was not registered. The exposure if the date slipped was around $105,000.
What we did for A health clinic making exempt supplies, Surrey, British Columbia
We brought the nil and missing periods current so the account was clean before the refund claim was filed. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A health clinic making exempt supplies, Surrey, British Columbia
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 — Used-Equipment Dealer, Burnaby
Client: A used-equipment dealer · Where: Burnaby, British Columbia · Engagement: 9 weeks, fixed fee
Tax deferred$660,000
TransferCompleted
RecordsReview-ready
The situation — A used-equipment dealer, Burnaby, British Columbia
A generational transfer at a used-equipment dealer 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 for A used-equipment dealer, Burnaby, British Columbia
We filed the section 156 election for the related registrants, so supplies between them stopped carrying tax that served no purpose but cash-flow drag. We sequenced the steps so each one was complete and documented before the next depended on it.
The result — A used-equipment dealer, Burnaby, British Columbia
$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 — Digital Platform Seller, Red Deer
Client: A platform seller collecting tax at checkout · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Combined saving$69,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A platform seller collecting tax at checkout, Red Deer, Alberta
Nothing was wrong at a platform seller collecting tax at checkout in Red Deer, Alberta. The filings were on time and accurate. What they were not was planned. Nil periods left unfiled, which held up the refund on the one period that mattered had never been reviewed.
What we did for A platform seller collecting tax at checkout, Red Deer, Alberta
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. We 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 — A platform seller collecting tax at checkout, Red Deer, Alberta
$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 — Restaurant Group, Barrie
Client: A restaurant group · Where: Barrie, Ontario · Engagement: 5 weeks, fixed fee
Penalties and interest cancelled$26,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A restaurant group, Barrie, Ontario
An assessment of $26,000 landed at a restaurant group in Barrie, Ontario following a desk review. It turned on export sales zero-rated with no shipping documentation behind them. The auditor had not seen the records behind it.
What we did for A restaurant group, Barrie, Ontario
We rebuilt the sales ledger by customer province and applied the correct place-of-supply rate to each stream. We filed corrected returns before the CRA opened a review. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A restaurant group, Barrie, Ontario
$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 — Multi-Province Online Retailer, Toronto
The situation — A multi-province online retailer, Toronto, Ontario
A multi-province online retailer in Toronto, Ontario assumed the credits did not apply to a business its size. A commercial property purchase closed on the assumption no tax applied because the vendor was not registered meant they had applied all along.
What we did for A multi-province online retailer, Toronto, Ontario
We identified the qualifying activity and built the documentation to support it. Then we tested the quick method against the account’s actual input tax credit history and stayed on the regular method where the credits were worth more.
The result — A multi-province online retailer, Toronto, Ontario
$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 — Freight Brokerage, Edmonton
Client: A freight brokerage · Where: Edmonton, Alberta · Engagement: 10 weeks, fixed fee
Cash returned$90,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A freight brokerage, Edmonton, Alberta
A freight brokerage in Edmonton, Alberta was paying instalments calculated on a prior year. That year no longer reflected the business. A sales tax account filed annually while the CRA had moved the business to quarterly was tying up $90,000 of cash.
What we did for A freight brokerage, Edmonton, Alberta
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we self-assessed the tax on the real property acquisition in the correct reporting period and claimed the offsetting input tax credit in the same return.
The result — A freight brokerage, Edmonton, Alberta
$90,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
