6 Multi-Province Corporate Tax Filing 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 multi-province corporate tax filing work, not a general example.
Case Study 1 · CRA review defended
Audit Defence Closed In 9 Weeks, $132,000 Cleared — Professional Corporation, Saskatoon
Client: A professional corporation · Where: Saskatoon, Saskatchewan · Engagement: 9 weeks, fixed fee
Proposed tax cleared$132,000
Review duration9 weeks
OutcomeNo change
The situation
A professional corporation in Saskatoon, Saskatchewan was selected for review after two corporations under common control filing as if each had its own $500,000 limit showed up in the CRA's automated matching. The proposed adjustment on multi-province corporate tax filing came to $132,000.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result
The review closed with no change. $132,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Client: A technology CCPC approaching its first profitable year · Where: Lethbridge, Alberta · Engagement: 6 weeks, fixed fee
Penalty cancelled$75,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A technology CCPC approaching its first profitable year in Lethbridge, Alberta had already missed one deadline and was about to miss a second. Behind it sat retained earnings building in the operating company with no plan for extracting them, and a penalty of $75,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $75,000 of the penalty already assessed on the earlier year.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $96,000 Across 4 Open Years — Second-Generation Family Manufacturer, Burnaby
Client: A second-generation family manufacturer · Where: Burnaby, British Columbia · Engagement: 3 weeks, fixed fee
Recovered$96,000
Open years claimed4
Ongoing trackingIn place
The situation
An incentive review at a second-generation family manufacturer in Burnaby, British Columbia started from a simple question: what has never been claimed? The answer ran to 4 years, driven by retained earnings building in the operating company with no plan for extracting them.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $96,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $10,500 In Unclaimed Input Tax Found — Incorporated Trades Business, Calgary
Client: An incorporated trades business · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Unclaimed tax found$10,500
Records rebuilt9 months
ProcessDocumented
The situation
An incorporated trades business in Calgary, Alberta could not answer basic questions about its own numbers, because passive investment income that had crossed the $50,000 grind threshold unnoticed sat between the bank statements and the ledger.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $10,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Sale and succession
$620,000 Sheltered By The Lifetime Capital Gains Exemption — Franchise Operator with Three, Regina
Client: A franchise operator with three locations · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Gain sheltered$620,000
ClosingOn schedule
Share qualificationMet
The situation
A franchise operator with three locations in Regina, Saskatchewan had an offer on the table and 26 months to close. The shares did not qualify for the capital gains exemption, and a shareholder loan balance that would have been picked up as income on closing was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request well ahead of the closing date.
The result
The sale closed on schedule with $620,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 6 · Cash and remittance control
$117,000 Of Working Capital Freed From The Tax Cycle — Import and Distribution Corporation, Mississauga
Client: An import and distribution corporation · Where: Mississauga, Ontario · Engagement: 9 weeks, fixed fee
Working capital freed$117,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
An import and distribution corporation in Mississauga, Ontario was profitable on paper and short of cash every month. Two corporations under common control filing as if each had its own $500,000 limit explained most of the gap.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$117,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
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.
