6 GST/HST Return Correction 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 return correction work, not a general example.
Case Study 1 · Sale and succession
Intergenerational Transfer Completed With $605,000 Deferred — Restaurant Group, Windsor
Client: A restaurant group · Where: Windsor, Ontario · Engagement: 6 weeks, fixed fee
Tax deferred$605,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a restaurant group in Windsor, Ontario 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 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, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$605,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 2 · Planning that cut the bill
Remuneration Review Saved $49,000 Across Corporate And Personal Returns — Multi-Province Online Retailer, Surrey
Client: A multi-province online retailer · Where: Surrey, British Columbia · Engagement: 3 weeks, fixed fee
Combined saving$49,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a multi-province online retailer in Surrey, British Columbia — 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 backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, 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
$49,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 3 · Objection and relief
$41,000 Of Penalties And Interest Cancelled On Relief — Marketing Agency Billing Outside, Guelph
Client: A marketing agency billing outside its home province · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
Penalties and interest cancelled$41,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $41,000 landed at a marketing agency billing outside its home province in Guelph, Ontario following a desk review. The auditor had not seen the records behind a sales tax account filed annually while the CRA had moved the business to quarterly.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, then set out the legislative basis for the position alongside the documents supporting it.
The result
$41,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 4 · Missed incentive claimed
$123,000 Credit Claim Filed And Accepted Without Adjustment — Manufacturer Exporting to the, Burnaby
Client: A manufacturer exporting to the US · Where: Burnaby, British Columbia · Engagement: 9 weeks, fixed fee
Claim value$123,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A manufacturer exporting to the US in Burnaby, British Columbia assumed the credits did not apply to a business its size. A sales tax account filed annually while the CRA had moved the business to quarterly meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
$123,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 5 · Cash and remittance control
Remittance Schedule Corrected, $22,000 Refunded — SaaS Company with Canadian, Vancouver
Client: A SaaS company with Canadian and US customers · Where: Vancouver, British Columbia · Engagement: 9 weeks, fixed fee
Overpayment refunded$22,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a SaaS company with Canadian and US customers in Vancouver, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a registration threshold crossed nine months before anyone registered.
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 moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $22,000 of overpaid instalments was refunded.
Client: A freight brokerage · Where: Red Deer, Alberta · Engagement: 10 weeks, fixed fee
Annual saving$61,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A freight brokerage in Red Deer, Alberta was carrying input tax credits claimed on the exempt side of a mixed-supply business, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we 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 elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $61,000, and the reorganisation itself was tax-neutral.
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.
