6 worked Monthly GST/HST Filing 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 monthly gst/hst filing work, not a specific client's file.
Case Study 1 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $20,500 Saved Each Year — Cross-Border SaaS Company, Surrey
Client: A SaaS company with Canadian and US customers · Where: Surrey, British Columbia · Engagement: 11 weeks, fixed fee
Annual saving$20,500
Tax on reorganisationDeferred
Elections filedOn time
The situation — A SaaS company with Canadian and US customers, Surrey, British Columbia
A SaaS company with Canadian and US customers in Surrey, British Columbia had outgrown the structure it started with. A commercial property purchase closed on the assumption no tax applied because the vendor was not registered was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A SaaS company with Canadian and US customers, Surrey, British Columbia
We mapped the current structure and modelled the target. Then we brought the nil and missing periods current so the account was clean before the refund claim was filed. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — A SaaS company with Canadian and US customers, Surrey, British Columbia
The reorganisation completed without triggering tax, and the new structure saves approximately $20,500 a year while removing the exposure the old one carried.
Case Study 2 · Missed incentive claimed
$54,000 In Credits Claimed That Prior Filings Had Missed — Mixed-Use Landlord, Red Deer
Client: A residential landlord also renting commercial space · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Credits claimed$54,000
Years adjusted3
Review outcomeNo adjustment
The situation — A residential landlord also renting commercial space, Red Deer, Alberta
A residential landlord also renting commercial space in Red Deer, Alberta had been filing for 3 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 residential landlord also renting commercial space, Red Deer, Alberta
We tested each activity against the eligibility criteria rather than the description on the invoice. Then 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 residential landlord also renting commercial space, Red Deer, Alberta
$54,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 3 · Planning that cut the bill
$23,000 Saved By Correcting What Prior Filings Had Missed — Interprovincial Marketing Agency, Toronto
Client: A marketing agency billing outside its home province · Where: Toronto, Ontario · Engagement: 4 weeks, fixed fee
Saving identified$23,000
RecurringYes
Positions documentedAll
The situation — A marketing agency billing outside its home province, Toronto, Ontario
A marketing agency billing outside its home province in Toronto, Ontario asked for a second opinion on monthly GST/HST filing. That followed three years of rising tax. The review found HST charged at the home-province rate on sales into four different provinces.
What we did for A marketing agency billing outside its home province, Toronto, Ontario
We built the comparison first: current structure against two alternatives. Then we filed the section 156 election for the related registrants, so supplies between them stopped carrying tax that served no purpose but cash-flow drag.
The result — A marketing agency billing outside its home province, Toronto, Ontario
First-year saving of $23,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Client: A health clinic making exempt supplies · Where: Halifax, Nova Scotia · Engagement: 3 weeks, fixed fee
Penalty cancelled$53,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A health clinic making exempt supplies, Halifax, Nova Scotia
A health clinic making exempt supplies in Halifax, Nova Scotia had already missed one deadline and was about to miss a second. Behind it sat a registration threshold crossed nine months before anyone registered. A penalty of $53,000 was accruing.
What we did for A health clinic making exempt supplies, Halifax, Nova Scotia
We split the work into what had to happen before the deadline and what could follow it. Then 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.
The result — A health clinic making exempt supplies, Halifax, Nova Scotia
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $53,000 of the penalty already assessed on the earlier year.
Case Study 5 · Backlog brought current
$108,000 Of Arbitrary Assessments Vacated After 4 Years — Restaurant Group, Victoria
Client: A restaurant group · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Arbitrary tax vacated$108,000
Years brought current4
Account statusCurrent
The situation — A restaurant group, Victoria, British Columbia
4 years of unfiled returns had turned into notional assessments at a restaurant group in Victoria, British Columbia. Underneath lay input tax credits claimed on the exempt side of a mixed-supply business. Collections had already started.
What we did for A restaurant group, Victoria, British Columbia
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A restaurant group, Victoria, British Columbia
All 4 years were accepted as filed. $108,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 4 years.
Client: A multi-province online retailer · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Proposed tax cleared$123,000
Review duration9 weeks
OutcomeNo change
The situation — A multi-province online retailer, Calgary, Alberta
A multi-province online retailer in Calgary, Alberta was selected for review. Export sales zero-rated with no shipping documentation behind them had shown up in the CRA's automated matching. The proposed adjustment on monthly GST/HST filing came to $123,000.
What we did for A multi-province online retailer, Calgary, Alberta
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. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A multi-province online retailer, Calgary, Alberta
The review closed with no change. $123,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
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.
