6 worked Investor Reporting 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 investor reporting work, not a specific client's file.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $10,500 Of Annual Savings — First Finance Hire, Kitchener
Client: A company hiring its first finance staff · Where: Kitchener, Ontario · Engagement: 9 weeks, fixed fee
Saving per year$10,500
DocumentationComplete
Transfer basisRollover
The situation — A company hiring its first finance staff, Kitchener, Ontario
The structure at a company hiring its first finance staff in Kitchener, Ontario dated from years earlier. It had been set up for a business that no longer existed. A healthy bank balance made up almost entirely of deposits for work not yet performed had become expensive.
What we did for A company hiring its first finance staff, Kitchener, Ontario
We traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A company hiring its first finance staff, Kitchener, Ontario
$10,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Planning that cut the bill
$10,500 Saved By Correcting What Prior Filings Had Missed — Succession-Planning Family Business, Winnipeg
Client: A family business planning succession · Where: Winnipeg, Manitoba · Engagement: 9 weeks, fixed fee
Saving identified$10,500
RecurringYes
Positions documentedAll
The situation — A family business planning succession, Winnipeg, Manitoba
A family business planning succession in Winnipeg, Manitoba asked for a second opinion on investor reporting. That followed three years of rising tax. The review found a covenant breach discovered only when the bank called.
What we did for A family business planning succession, Winnipeg, Manitoba
We built the comparison first: current structure against two alternatives. Then we separated customer prepayments from earned revenue in the reporting, so the cash position and the tax position were visible at the same time.
The result — A family business planning succession, Winnipeg, Manitoba
First-year saving of $10,500, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Backlog brought current
Collections Halted And $73,000 Cut From A 7-Year Backlog — Subscription Business, Kelowna
Client: A subscription business tracking churn · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Balance reduced by$73,000
Backlog cleared7 years
CollectionsHalted
The situation — A subscription business tracking churn, Kelowna, British Columbia
By the time a subscription business tracking churn in Kelowna, British Columbia called, 7 years were outstanding. The CRA had assessed on estimates. Underneath it sat a monthly report that stopped at the income statement, with no balance sheet and no cash view.
What we did for A subscription business tracking churn, Kelowna, British Columbia
We reconstructed the records year by year. We produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted. Each filing replaced an arbitrary assessment with a real one.
The result — A subscription business tracking churn, Kelowna, British Columbia
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $73,000, and a relief application addressed part of the accumulated interest.
Case Study 4 · Cash and remittance control
$38,000 Of Working Capital Freed From The Tax Cycle — Expanding Manufacturer, Burnaby
Client: A manufacturer planning a plant expansion · Where: Burnaby, British Columbia · Engagement: 10 weeks, fixed fee
Working capital freed$38,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A manufacturer planning a plant expansion, Burnaby, British Columbia
A manufacturer planning a plant expansion in Burnaby, British Columbia was profitable on paper and short of cash every month. A growth plan with no forecast behind it and no financing lined up explained most of the gap.
What we did for A manufacturer planning a plant expansion, Burnaby, British Columbia
We modelled the covenant ratios monthly and restructured the debt before the next test date rather than after it. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A manufacturer planning a plant expansion, Burnaby, British Columbia
$38,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 5 · Sale and succession
$635,000 Sheltered By The Lifetime Capital Gains Exemption — Multi-Line Service Business, Mississauga
Client: A business whose margin varies by service line · Where: Mississauga, Ontario · Engagement: 10 weeks, fixed fee
Gain sheltered$635,000
ClosingOn schedule
Share qualificationMet
The situation — A business whose margin varies by service line, Mississauga, Ontario
A business whose margin varies by service line in Mississauga, Ontario had an offer on the table and 17 months to close. The shares did not qualify for the capital gains exemption. A shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did for A business whose margin varies by service line, Mississauga, Ontario
We purified the corporation so the shares met the qualifying tests. We rebuilt the reporting around gross margin by service line, which showed two of five offerings were losing money at the current price. All of it was done well ahead of the closing date.
The result — A business whose margin varies by service line, Mississauga, Ontario
The sale closed on schedule with $635,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Records and systems rebuilt
Month-End Close Cut From 11 Weeks To 7 Days — Acquiring Clinic Group, Windsor
Client: A clinic group acquiring a competitor · Where: Windsor, Ontario · Engagement: 9 weeks, fixed fee
Close time before11 weeks
Close time after7 days
Year-endReview, not rebuild
The situation — A clinic group acquiring a competitor, Windsor, Ontario
The accounting file at a clinic group acquiring a competitor in Windsor, Ontario had a weak foundation. It was built on a borrowing drawn for an unrelated personal purchase with the interest claimed against the business. The year-end had taken 11 weeks each of the last three years.
What we did for A clinic group acquiring a competitor, Windsor, Ontario
We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A clinic group acquiring a competitor, Windsor, Ontario
The file reconciles. Month-end closes in 7 days instead of 11 weeks, and the year-end is a review rather than a reconstruction.
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.
