6 worked Import and Export GST Accounting 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 import and export gst accounting work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $93,000 Reversed — Used-Equipment Dealer, Mississauga
The situation — A used-equipment dealer, Mississauga, Ontario
A used-equipment dealer in Mississauga, Ontario had been reassessed for $93,000. 13 days were left on the objection deadline. The reassessment rested on a registration threshold crossed nine months before anyone registered.
What we did for A used-equipment dealer, Mississauga, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we backdated the registration to the date the business stopped being a small supplier, remitted the tax owing, and applied for relief on the penalty portion.
The result — A used-equipment dealer, Mississauga, Ontario
The appeals officer allowed the objection in full. $93,000 was reversed and the account returned to a nil balance.
Case Study 2 · Backlog brought current
$28,000 Of Arbitrary Assessments Vacated After 6 Years — Mixed-Supply Practice, Edmonton
Client: A professional practice with exempt and taxable supplies · Where: Edmonton, Alberta · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$28,000
Years brought current6
Account statusCurrent
The situation — A professional practice with exempt and taxable supplies, Edmonton, Alberta
6 years of unfiled returns had turned into notional assessments at a professional practice with exempt and taxable supplies in Edmonton, Alberta. Underneath lay management fees between two related registrants carrying tax that only ever went out and came back. Collections had already started.
What we did for A professional practice with exempt and taxable supplies, Edmonton, Alberta
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. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A professional practice with exempt and taxable supplies, Edmonton, Alberta
All 6 years were accepted as filed. $28,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 3 · Missed incentive claimed
$56,000 In Credits Claimed That Prior Filings Had Missed — Digital Platform Seller, Ottawa
Client: A platform seller collecting tax at checkout · Where: Ottawa, Ontario · Engagement: 11 weeks, fixed fee
Credits claimed$56,000
Years adjusted7
Review outcomeNo adjustment
The situation — A platform seller collecting tax at checkout, Ottawa, Ontario
A platform seller collecting tax at checkout in Ottawa, Ontario had been filing for 7 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat nil periods left unfiled, which held up the refund on the one period that mattered.
What we did for A platform seller collecting tax at checkout, Ottawa, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then 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 platform seller collecting tax at checkout, Ottawa, Ontario
$56,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 4 · Scaling without breaking
Growth Handled Without A Missed Filing, $149,000 Freed — Wholesale Food Distributor, Winnipeg
The situation — A wholesale food distributor, Winnipeg, Manitoba
A wholesale food distributor in Winnipeg, Manitoba was opening in a second province. That meant different filing obligations and a different payroll regime. A commercial property purchase closed on the assumption no tax applied because the vendor was not registered already sat in the file.
What we did for A wholesale food distributor, Winnipeg, Manitoba
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — A wholesale food distributor, Winnipeg, Manitoba
Growth was absorbed without a compliance failure. $149,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 5 · Cash and remittance control
Remittance Schedule Corrected, $121,000 Refunded — Freight Brokerage, Hamilton
The situation — A freight brokerage, Hamilton, Ontario
Remittances at a freight brokerage in Hamilton, Ontario were consistently late by a few days. That was enough to trigger penalties every quarter. Behind it sat export sales zero-rated with no shipping documentation behind them.
What we did for A freight brokerage, Hamilton, Ontario
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A freight brokerage, Hamilton, Ontario
Penalties stopped from the following remittance onwards, and $121,000 of overpaid instalments was refunded.
Case Study 6 · Deadline rescue
Filed On Time From A Standing Start, $29,500 Penalty Avoided — Late GST/HST Registrant, Surrey
Client: A seller who crossed the registration threshold before registering · Where: Surrey, British Columbia · Engagement: 5 weeks, fixed fee
Penalty avoided$29,500
Turnaround5 weeks
FiledOn time
The situation — A seller who crossed the registration threshold before registering, Surrey, British Columbia
A seller who crossed the registration threshold before registering in Surrey, British Columbia came to us 5 weeks before its filing deadline. The file came with nil periods left unfiled, which held up the refund on the one period that mattered. A late filing would have triggered a penalty of roughly $29,500 before interest.
What we did for A seller who crossed the registration threshold before registering, Surrey, British Columbia
We worked backwards from the deadline. 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 prioritised the items that actually gated the filing and deferred everything that did not.
The result — A seller who crossed the registration threshold before registering, Surrey, British Columbia
The return was filed on time and complete. The $29,500 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
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.
