6 worked Multi-Province GST/HST Compliance 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 multi-province gst/hst compliance work, not a specific client's file.
Case Study 1 · Planning that cut the bill
$64,000 Saved By Correcting What Prior Filings Had Missed — Digital Platform Seller, Brampton
Client: A platform seller collecting tax at checkout · Where: Brampton, Ontario · Engagement: 6 weeks, fixed fee
Saving identified$64,000
RecurringYes
Positions documentedAll
The situation — A platform seller collecting tax at checkout, Brampton, Ontario
A platform seller collecting tax at checkout in Brampton, Ontario asked for a second opinion on multi-province GST/HST compliance. That followed three years of rising tax. The review found export sales zero-rated with no shipping documentation behind them.
What we did for A platform seller collecting tax at checkout, Brampton, Ontario
We built the comparison first: current structure against two alternatives. Then we assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result — A platform seller collecting tax at checkout, Brampton, Ontario
First-year saving of $64,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 2 · Records and systems rebuilt
Books Rebuilt From Source, $6,000 In Unclaimed Input Tax Found — Wholesale Food Distributor, Saskatoon
The situation — A wholesale food distributor, Saskatoon, Saskatchewan
A wholesale food distributor in Saskatoon, Saskatchewan could not answer basic questions about its own numbers. HST charged at the home-province rate on sales into four different provinces sat between the bank statements and the ledger.
What we did for A wholesale food distributor, Saskatoon, Saskatchewan
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A wholesale food distributor, Saskatoon, Saskatchewan
Records rebuilt and reconciled, $6,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 3 · Objection and relief
$108,000 Of Penalties And Interest Cancelled On Relief — Freight Brokerage, Hamilton
The situation — A freight brokerage, Hamilton, Ontario
An assessment of $108,000 landed at a freight brokerage in Hamilton, Ontario following a desk review. It turned on management fees between two related registrants carrying tax that only ever went out and came back. The auditor had not seen the records behind it.
What we did for A freight brokerage, Hamilton, Ontario
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. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A freight brokerage, Hamilton, Ontario
$108,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 4 · Backlog brought current
$113,000 Of Arbitrary Assessments Vacated After 6 Years — Late GST/HST Registrant, Edmonton
Client: A seller who crossed the registration threshold before registering · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$113,000
Years brought current6
Account statusCurrent
The situation — A seller who crossed the registration threshold before registering, Edmonton, Alberta
6 years of unfiled returns had turned into notional assessments at a seller who crossed the registration threshold before registering in Edmonton, Alberta. Underneath lay input tax credits claimed on the exempt side of a mixed-supply business. Collections had already started.
What we did for A seller who crossed the registration threshold before registering, Edmonton, Alberta
We rebuilt the sales ledger by customer province and applied the correct place-of-supply rate to each stream. We filed corrected returns before the CRA opened a review. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A seller who crossed the registration threshold before registering, Edmonton, Alberta
All 6 years were accepted as filed. $113,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 5 · Missed incentive claimed
$112,000 Credit Claim Filed And Accepted Without Adjustment — Interprovincial Construction Supplier, Calgary
Client: A construction supplier selling into three provinces · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Claim value$112,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A construction supplier selling into three provinces, Calgary, Alberta
A construction supplier selling into three provinces in Calgary, Alberta assumed the credits did not apply to a business its size. HST charged at the home-province rate on sales into four different provinces meant they had applied all along.
What we did for A construction supplier selling into three provinces, Calgary, Alberta
We identified the qualifying activity and built the documentation to support 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 construction supplier selling into three provinces, Calgary, Alberta
$112,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 6 · Scaling without breaking
Scaled To 27 Staff With $155,000 Of Working Capital Freed — Used-Equipment Dealer, Guelph
The situation — A used-equipment dealer, Guelph, Ontario
A used-equipment dealer in Guelph, Ontario was growing fast, with headcount reaching 27 in eighteen months. The back office had not kept up. A sales tax account filed annually while the CRA had moved the business to quarterly was the first thing to break.
What we did for A used-equipment dealer, Guelph, Ontario
We brought the nil and missing periods current so the account was clean before the refund claim was filed. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A used-equipment dealer, Guelph, Ontario
The business reached 27 staff with no missed remittance and no late filing. $155,000 of working capital was freed in the process.
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.
