6 worked Invoicing and Billing Support 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 invoicing and billing support work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $148,000 Of Cash Released — Independent Pharmacy, Vancouver
Client: An independent pharmacy · Where: Vancouver, British Columbia · Engagement: 3 weeks, fixed fee
Cash released$148,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An independent pharmacy, Vancouver, British Columbia
Revenue at an independent pharmacy in Vancouver, British Columbia was up sharply and cash was tighter than ever. Underneath it sat year-end statements that arrived four months late and never tied to the bank.
What we did for An independent pharmacy, Vancouver, British Columbia
We rebuilt the trial balance from source documents, reconciled every bank and credit-card account, and issued a CSRS 4200 compilation with a proper basis-of-accounting note. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — An independent pharmacy, Vancouver, British Columbia
$148,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Missed incentive claimed
$139,000 In Credits Claimed That Prior Filings Had Missed — Quarterly-Close Practice, Kitchener
Client: A professional practice that closes its books quarterly · Where: Kitchener, Ontario · Engagement: 5 weeks, fixed fee
Credits claimed$139,000
Years adjusted4
Review outcomeNo adjustment
The situation — A professional practice that closes its books quarterly, Kitchener, Ontario
A professional practice that closes its books quarterly in Kitchener, Ontario had been filing for 4 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat a shareholder loan account that had drifted for three years with no supporting entries.
What we did for A professional practice that closes its books quarterly, Kitchener, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we valued work in progress on one consistent basis and documented the method, so the comparative year could be relied on.
The result — A professional practice that closes its books quarterly, Kitchener, Ontario
$139,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 3 · Backlog brought current
4 Years Filed, $16,000 Removed From The Assessed Balance — Regional Courier Operator, Edmonton
Client: A regional courier operator · Where: Edmonton, Alberta · Engagement: 11 weeks, fixed fee
Years filed4
Assessed balance removed$16,000
CollectionsStopped
The situation — A regional courier operator, Edmonton, Alberta
A regional courier operator in Edmonton, Alberta had not filed for 4 years. The CRA had issued arbitrary assessments. The business was carrying work in progress carried at billing value one year and at cost the next, so neither year was comparable. That came on top of a growing interest balance.
What we did for A regional courier operator, Edmonton, Alberta
We started with the oldest year and worked forward so each year's closing balances fed the next. We set a monthly close calendar with a fixed cut-off, so the year-end became a review of work already done rather than a twelve-month rebuild. We filed the years in sequence rather than all at once.
The result — A regional courier operator, Edmonton, Alberta
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $16,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 4 · Objection and relief
Notice Of Objection Allowed In Full, $74,000 Reversed — Design Agency, Victoria
Client: A 14-person design agency · Where: Victoria, British Columbia · Engagement: 4 weeks, fixed fee
Amount reversed$74,000
ObjectionAllowed in full
Account balanceNil
The situation — A 14-person design agency, Victoria, British Columbia
A 14-person design agency in Victoria, British Columbia had been reassessed for $74,000. 21 days were left on the objection deadline. The reassessment rested on a bank that refused to renew an operating line without compliant statements.
What we did for A 14-person design agency, Victoria, British Columbia
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we moved accruals, prepaids and depreciation into a documented month-end checklist, so they stopped being year-end discoveries.
The result — A 14-person design agency, Victoria, British Columbia
The appeals officer allowed the objection in full. $74,000 was reversed and the account returned to a nil balance.
Case Study 5 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 10 Days — Commercial Cleaning Contractor, Winnipeg
The situation — A commercial cleaning contractor, Winnipeg, Manitoba
The accounting file at a commercial cleaning contractor in Winnipeg, Manitoba had a weak foundation. It was built on inter-company balances between two related corporations that had never been reconciled. The year-end had taken 9 weeks each of the last three years.
What we did for A commercial cleaning contractor, Winnipeg, Manitoba
We built a fixed-asset continuity schedule from the purchase invoices. We set the capital cost allowance claim class by class rather than claiming the maximum by default. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A commercial cleaning contractor, Winnipeg, Manitoba
The file reconciles. Month-end closes in 10 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 6 · Planning that cut the bill
$48,000 Saved By Correcting What Prior Filings Had Missed — Two-Partner Engineering Firm, Moncton
Client: A two-partner engineering firm · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Saving identified$48,000
RecurringYes
Positions documentedAll
The situation — A two-partner engineering firm, Moncton, New Brunswick
A two-partner engineering firm in Moncton, New Brunswick asked for a second opinion on invoicing and billing support. That followed three years of rising tax. The review found a year-end moved informally, leaving twelve months of trading reported as though nothing had changed.
What we did for A two-partner engineering firm, Moncton, New Brunswick
We built the comparison first: current structure against two alternatives. Then we separated personal and corporate spending, cleared the shareholder loan through a documented salary and dividend mix, and restated the comparative year.
The result — A two-partner engineering firm, Moncton, New Brunswick
First-year saving of $48,000, with the same benefit recurring. Every position taken is documented and supported in the file.
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.
