6 GST/HST Voluntary Disclosure 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 voluntary disclosure work, not a general example.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $20,500 Penalty Avoided — Construction Supplier Selling Into, Victoria
Client: A construction supplier selling into three provinces · Where: Victoria, British Columbia · Engagement: 8 weeks, fixed fee
Penalty avoided$20,500
Turnaround8 weeks
FiledOn time
The situation
A construction supplier selling into three provinces in Victoria, British Columbia came to us 8 weeks before its filing deadline with input tax credits claimed on the exempt side of a mixed-supply business. A late filing would have triggered a penalty of roughly $20,500 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 $20,500 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Planning that cut the bill
$34,500 Saved By Correcting What Prior Filings Had Missed — Marketing Agency Billing Outside, London
Client: A marketing agency billing outside its home province · Where: London, Ontario · Engagement: 6 weeks, fixed fee
Saving identified$34,500
RecurringYes
Positions documentedAll
The situation
A marketing agency billing outside its home province in London, Ontario asked for a second opinion on gst/hst voluntary disclosure after three years of rising tax. The review found a registration threshold crossed nine months before anyone registered.
What we did
We built the comparison first — current structure against two alternatives — and then set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings.
The result
First-year saving of $34,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Missed incentive claimed
$97,000 Credit Claim Filed And Accepted Without Adjustment — Freight Brokerage, Ottawa
A freight brokerage in Ottawa, Ontario 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 backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion.
The result
$97,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $37,000 Saved Each Year — Multi-Province Online Retailer, Lethbridge
Client: A multi-province online retailer · Where: Lethbridge, Alberta · Engagement: 5 weeks, fixed fee
Annual saving$37,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A multi-province online retailer in Lethbridge, Alberta had outgrown the structure it started with. A sales tax account filed annually while the CRA had moved the business to quarterly was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and 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 — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $37,000 a year while removing the exposure the old one carried.
Case Study 5 · Records and systems rebuilt
Books Rebuilt From Source, $7,900 In Unclaimed Input Tax Found — Wholesale Food Distributor, Windsor
A wholesale food distributor in Windsor, Ontario could not answer basic questions about its own numbers, because export sales zero-rated with no shipping documentation behind them 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, $7,900 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 6 · Scaling without breaking
Second-Province Expansion Handled, $137,000 Of Cash Released — Restaurant Group, Burnaby
Client: A restaurant group · Where: Burnaby, British Columbia · Engagement: 3 weeks, fixed fee
Cash released$137,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a restaurant group in Burnaby, British Columbia was up sharply and cash was tighter than ever. Underneath it sat input tax credits claimed on the exempt side of a mixed-supply business.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$137,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day 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.
