6 Multi-Province GST/HST Compliance 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 gst/hst compliance work, not a general example.
Case Study 1 · Planning that cut the bill
$64,000 Saved By Correcting What Prior Filings Had Missed — Wholesale Food Distributor, Brampton
A wholesale food distributor in Brampton, Ontario asked for a second opinion on multi-province gst/hst compliance after three years of rising tax. The review found a sales tax account filed annually while the CRA had moved the business to quarterly.
What we did
We built the comparison first — current structure against two alternatives — and then assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
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 — Manufacturer Exporting to the, Saskatoon
Client: A manufacturer exporting to the US · Where: Saskatoon, Saskatchewan · Engagement: 9 weeks, fixed fee
Unclaimed tax found$6,000
Records rebuilt16 months
ProcessDocumented
The situation
A manufacturer exporting to the US in Saskatoon, Saskatchewan could not answer basic questions about its own numbers, because export sales zero-rated with no shipping documentation behind them sat between the bank statements and the ledger.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, 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, $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 — Marketing Agency Billing Outside, Hamilton
Client: A marketing agency billing outside its home province · Where: Hamilton, Ontario · Engagement: 5 weeks, fixed fee
Penalties and interest cancelled$108,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $108,000 landed at a marketing agency billing outside its home province in Hamilton, Ontario following a desk review. The auditor had not seen the records behind input tax credits claimed on the exempt side of a mixed-supply business.
What we did
We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review, then set out the legislative basis for the position alongside the documents supporting it.
The result
$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 — Professional Practice with Exempt, Edmonton
Client: A professional practice with exempt and taxable supplies · Where: Edmonton, Alberta · Engagement: 5 weeks, fixed fee
Arbitrary tax vacated$113,000
Years brought current6
Account statusCurrent
The situation
6 years of unfiled returns had turned into notional assessments at a professional practice with exempt and taxable supplies in Edmonton, Alberta, with a registration threshold crossed nine months before anyone registered underneath. Collections had already started.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
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 — Used-Equipment Dealer, Calgary
Client: A used-equipment dealer · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Claim value$112,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A used-equipment dealer in Calgary, Alberta assumed the credits did not apply to a business its size. A sales tax account filed annually while the CRA had moved the business to quarterly meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
$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 — Multi-Province Online Retailer, Guelph
A multi-province online retailer in Guelph, Ontario was growing fast — headcount to 27 in eighteen months — and 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
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 27 staff with no missed remittance and no late filing. $155,000 of working capital was freed in the process.
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.
