6 Non-Resident GST/HST Return 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 non-resident gst/hst return filing work, not a general example.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $43,000 Across Corporate And Personal Returns — Restaurant Group, Regina
Client: A restaurant group · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Combined saving$43,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a restaurant group in Regina, Saskatchewan — the filings were on time and accurate. What they were not was planned. Input tax credits claimed on the exempt side of a mixed-supply business had never been reviewed.
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, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.
The result
$43,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $71,000 Saved Each Year — Professional Practice with Exempt, Kitchener
Client: A professional practice with exempt and taxable supplies · Where: Kitchener, Ontario · Engagement: 7 weeks, fixed fee
Annual saving$71,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A professional practice with exempt and taxable supplies in Kitchener, Ontario had outgrown the structure it started with. Export sales zero-rated with no shipping documentation behind them 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 assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment — 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 $71,000 a year while removing the exposure the old one carried.
Case Study 3 · Scaling without breaking
Second-Province Expansion Handled, $53,000 Of Cash Released — SaaS Company with Canadian, Red Deer
Client: A SaaS company with Canadian and US customers · Where: Red Deer, Alberta · Engagement: 9 weeks, fixed fee
Cash released$53,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a SaaS company with Canadian and US customers in Red Deer, Alberta was up sharply and cash was tighter than ever. Underneath it sat a sales tax account filed annually while the CRA had moved the business to quarterly.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$53,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · Sale and succession
$710,000 Sheltered By The Lifetime Capital Gains Exemption — Used-Equipment Dealer, Victoria
Client: A used-equipment dealer · Where: Victoria, British Columbia · Engagement: 7 weeks, fixed fee
Gain sheltered$710,000
ClosingOn schedule
Share qualificationMet
The situation
A used-equipment dealer in Victoria, British Columbia had an offer on the table and 23 months to close. The shares did not qualify for the capital gains exemption, and a minute book with no resolutions behind a decade of dividends was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion well ahead of the closing date.
The result
The sale closed on schedule with $710,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 5 · Cash and remittance control
$143,000 Of Working Capital Freed From The Tax Cycle — Manufacturer Exporting to the, Windsor
Client: A manufacturer exporting to the US · Where: Windsor, Ontario · Engagement: 9 weeks, fixed fee
Working capital freed$143,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A manufacturer exporting to the US in Windsor, Ontario was profitable on paper and short of cash every month. A registration threshold crossed nine months before anyone registered explained most of the gap.
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 and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$143,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 6 · Backlog brought current
3 Years Filed, $85,000 Removed From The Assessed Balance — Construction Supplier Selling Into, Moncton
Client: A construction supplier selling into three provinces · Where: Moncton, New Brunswick · Engagement: 11 weeks, fixed fee
Years filed3
Assessed balance removed$85,000
CollectionsStopped
The situation
A construction supplier selling into three provinces in Moncton, New Brunswick had not filed for 3 years. The CRA had issued arbitrary assessments, and the business was carrying input tax credits claimed on the exempt side of a mixed-supply business 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 $85,000 of the estimated balance came off, with a payment arrangement covering the rest.
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.
