6 New Housing Rebate Assistance 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 new housing rebate assistance work, not a general example.
Case Study 1 · Records and systems rebuilt
Books Rebuilt From Source, $4,100 In Unclaimed Input Tax Found — Freight Brokerage, Halifax
Client: A freight brokerage · Where: Halifax, Nova Scotia · Engagement: 6 weeks, fixed fee
Unclaimed tax found$4,100
Records rebuilt21 months
ProcessDocumented
The situation
A freight brokerage in Halifax, Nova Scotia 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 assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, 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, $4,100 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 2 · Deadline rescue
5-Week Turnaround Beat The Deadline And Saved $91,000 — Manufacturer Exporting to the, Winnipeg
Client: A manufacturer exporting to the US · Where: Winnipeg, Manitoba · Engagement: 5 weeks, fixed fee
Late-filing penalty avoided$91,000
Filed with20 days to spare
Next yearPapers ready
The situation
With the deadline for new housing rebate assistance weeks away, a manufacturer exporting to the US in Winnipeg, Manitoba was carrying input tax credits claimed on the exempt side of a mixed-supply business. The exposure if the date slipped was around $91,000.
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. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 20 days to spare. $91,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 3 · Objection and relief
$38,500 Of Penalties And Interest Cancelled On Relief — Professional Practice with Exempt, Mississauga
Client: A professional practice with exempt and taxable supplies · Where: Mississauga, Ontario · Engagement: 6 weeks, fixed fee
Penalties and interest cancelled$38,500
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $38,500 landed at a professional practice with exempt and taxable supplies in Mississauga, Ontario following a desk review. The auditor had not seen the records behind a registration threshold crossed nine months before anyone registered.
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 set out the legislative basis for the position alongside the documents supporting it.
The result
$38,500 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 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $38,500 Saved Each Year — Multi-Province Online Retailer, Toronto
A multi-province online retailer in Toronto, Ontario had outgrown the structure it started with. HST charged at the home-province rate on sales into four different provinces 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 set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings — 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 $38,500 a year while removing the exposure the old one carried.
Case Study 5 · Backlog brought current
4 Years Filed, $103,000 Removed From The Assessed Balance — Construction Supplier Selling Into, Kelowna
Client: A construction supplier selling into three provinces · Where: Kelowna, British Columbia · Engagement: 7 weeks, fixed fee
Years filed4
Assessed balance removed$103,000
CollectionsStopped
The situation
A construction supplier selling into three provinces in Kelowna, British Columbia had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying a sales tax account filed annually while the CRA had moved the business to quarterly on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $103,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Sale and succession
$420,000 Sheltered By The Lifetime Capital Gains Exemption — SaaS Company with Canadian, Windsor
Client: A SaaS company with Canadian and US customers · Where: Windsor, Ontario · Engagement: 5 weeks, fixed fee
Gain sheltered$420,000
ClosingOn schedule
Share qualificationMet
The situation
A SaaS company with Canadian and US customers in Windsor, Ontario had an offer on the table and 16 months to close. The shares did not qualify for the capital gains exemption, and passive assets sitting inside the operating company, disqualifying the shares was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then 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 well ahead of the closing date.
The result
The sale closed on schedule with $420,000 sheltered by the lifetime capital gains exemption across the shareholders.
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.
