6 Mandatory Disclosure Reporting 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 mandatory disclosure reporting work, not a general example.
Case Study 1 · CRA review defended
$108,000 Proposed Adjustment Withdrawn In Full — Clean-Technology Startup, Toronto
A clean-technology startup in Toronto, Ontario received a proposal letter opening a review of mandatory disclosure reporting. The CRA had identified eligible development work never claimed because nobody thought it counted as research and proposed an adjustment of $108,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We confirmed CCPC status and refiled at the enhanced 35% refundable rate, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $108,000 of it. The file closed in 10 weeks with no change to the assessed amounts and no penalty.
Case Study 2 · Missed incentive claimed
$17,500 In Credits Claimed That Prior Filings Had Missed — Manufacturer Developing a Production, Hamilton
Client: A manufacturer developing a production process · Where: Hamilton, Ontario · Engagement: 4 weeks, fixed fee
Credits claimed$17,500
Years adjusted7
Review outcomeNo adjustment
The situation
A manufacturer developing a production process in Hamilton, Ontario had been filing for 7 years without ever claiming the incentives its activity qualified for. Behind that sat a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then layered the applicable provincial credit onto the federal claim in the same filing.
The result
$17,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 3 · Sale and succession
Intergenerational Transfer Completed With $890,000 Deferred — Materials Science Company, Regina
Client: A materials science company · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Tax deferred$890,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a materials science company in Regina, Saskatchewan had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
What we did
We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$890,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 4 · Backlog brought current
Collections Halted And $56,000 Cut From A 7-Year Backlog — Medical Device Developer, Kelowna
Client: A medical device developer · Where: Kelowna, British Columbia · Engagement: 10 weeks, fixed fee
Balance reduced by$56,000
Backlog cleared7 years
CollectionsHalted
The situation
By the time a medical device developer in Kelowna, British Columbia called, 7 years were outstanding and the CRA had assessed on estimates. Underneath it sat a filing deadline missed by three weeks, extinguishing the entire claim.
What we did
We reconstructed the records year by year and put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $56,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $43,000 Saved Each Year — Food Producer Reformulating Its, Edmonton
Client: A food producer reformulating its product line · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Annual saving$43,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A food producer reformulating its product line in Edmonton, Alberta had outgrown the structure it started with. A claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable 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 confirmed CCPC status and refiled at the enhanced 35% refundable rate — 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 $43,000 a year while removing the exposure the old one carried.
Case Study 6 · Objection and relief
Desk-Review Assessment Of $35,000 Vacated — Industrial Automation Integrator, London
An industrial automation integrator in London, Ontario was carrying $35,000 of penalties and interest arising from eligible development work never claimed because nobody thought it counted as research, much of it accumulated during a period the CRA itself had delayed.
What we did
We layered the applicable provincial credit onto the federal claim in the same filing and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $35,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
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.
