6 worked NUANS Name Search 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 nuans name search work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $96,000 Of Cash Released — Newly Formed Corporation, Saskatoon
Client: A corporation choosing its first fiscal year-end · Where: Saskatoon, Saskatchewan · Engagement: 8 weeks, fixed fee
Cash released$96,000
New registrationsComplete on day one
Compliance gapsNone
The situation — A corporation choosing its first fiscal year-end, Saskatoon, Saskatchewan
Revenue at a corporation choosing its first fiscal year-end in Saskatoon, Saskatchewan was up sharply and cash was tighter than ever. Underneath it sat a corporation dissolved administratively for missed annual returns while still operating.
What we did for A corporation choosing its first fiscal year-end, Saskatoon, Saskatchewan
We revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A corporation choosing its first fiscal year-end, Saskatoon, Saskatchewan
$96,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $30,500 Reversed — New Professional Corporation, Hamilton
Client: A professional forming a professional corporation · Where: Hamilton, Ontario · Engagement: 5 weeks, fixed fee
Amount reversed$30,500
ObjectionAllowed in full
Account balanceNil
The situation — A professional forming a professional corporation, Hamilton, Ontario
A professional forming a professional corporation in Hamilton, Ontario had been reassessed for $30,500. 22 days were left on the objection deadline. The reassessment rested on dividends paid for three years with no directors’ resolutions behind them.
What we did for A professional forming a professional corporation, Hamilton, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we tested each intended dividend recipient against the excluded-amount tests before any dividend was declared, and recorded which test was being relied on.
The result — A professional forming a professional corporation, Hamilton, Ontario
The appeals officer allowed the objection in full. $30,500 was reversed and the account returned to a nil balance.
Case Study 3 · CRA review defended
$68,000 Reassessment Reduced To Nil On Review — Newly Incorporating Consultant, Edmonton
Client: A consultant incorporating after two years of self-employment · Where: Edmonton, Alberta · Engagement: 6 weeks, fixed fee
Reassessment reduced toNil
Tax protected$68,000
Prior filingsUndisturbed
The situation — A consultant incorporating after two years of self-employment, Edmonton, Alberta
A review notice arrived at a consultant incorporating after two years of self-employment in Edmonton, Alberta, covering NUANS name search for two tax years. The auditor's working position was an adjustment of $68,000. It was driven by GST/HST collected for eight months before the RT account was ever opened.
What we did for A consultant incorporating after two years of self-employment, Edmonton, Alberta
Rather than negotiate, we rebuilt the record. We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A consultant incorporating after two years of self-employment, Edmonton, Alberta
The auditor accepted the documented position and closed the review without adjustment, protecting $68,000 and leaving the prior filings undisturbed.
Client: A corporation reviving after administrative dissolution · Where: Calgary, Alberta · Engagement: 10 weeks, fixed fee
Penalty cancelled$107,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A corporation reviving after administrative dissolution, Calgary, Alberta
A corporation reviving after administrative dissolution in Calgary, Alberta had already missed one deadline and was about to miss a second. Behind it sat a register of individuals with significant control that had never been opened, let alone updated. A penalty of $107,000 was accruing.
What we did for A corporation reviving after administrative dissolution, Calgary, Alberta
We split the work into what had to happen before the deadline and what could follow it. Then we opened the register of individuals with significant control and put its review on the same annual cycle as the corporate annual return.
The result — A corporation reviving after administrative dissolution, Calgary, Alberta
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $107,000 of the penalty already assessed on the earlier year.
Case Study 5 · Missed incentive claimed
$11,500 Credit Claim Filed And Accepted Without Adjustment — Federally Incorporating Seller, Guelph
The situation — An e-commerce seller incorporating federally, Guelph, Ontario
An e-commerce seller incorporating federally in Guelph, Ontario assumed the credits did not apply to a business its size. A spouse added as a shareholder on the assumption dividends could simply be split between two returns meant they had applied all along.
What we did for An e-commerce seller incorporating federally, Guelph, Ontario
We identified the qualifying activity and built the documentation to support it. Then we reconstructed the minute book with resolutions for each historical dividend and share transaction.
The result — An e-commerce seller incorporating federally, Guelph, Ontario
$11,500 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 · Records and systems rebuilt
19 Months Reconciled And $8,500 Of Input Tax Recovered — Extra-Provincial Registrant, Moncton
Client: An owner registering extra-provincially in a second province · Where: Moncton, New Brunswick · Engagement: 11 weeks, fixed fee
Months reconciled19
Input tax recovered$8,500
Close time10 days
The situation — An owner registering extra-provincially in a second province, Moncton, New Brunswick
Nothing reconciled at an owner registering extra-provincially in a second province in Moncton, New Brunswick. Every filing started with 19 months of cleanup. The file was carrying a single class of common shares that made income splitting impossible.
What we did for An owner registering extra-provincially in a second province, Moncton, New Brunswick
We rebuilt from source rather than correcting on top of the existing file. We filed the change of registered office and the director changes, so registry correspondence reached someone who read it. Then we set the routine that keeps it clean.
The result — An owner registering extra-provincially in a second province, Moncton, New Brunswick
19 months reconciled to the bank. The close now takes 10 days, and $8,500 of previously unclaimable input tax was recovered 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.
