6 Provincial Tax Credit Claims 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 provincial tax credit claims work, not a general example.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $55,000 Penalty Avoided — Agri-Tech Company, Calgary
Client: An agri-tech company · Where: Calgary, Alberta · Engagement: 5 weeks, fixed fee
Penalty avoided$55,000
Turnaround5 weeks
FiledOn time
The situation
An agri-tech company in Calgary, Alberta came to us 5 weeks before its filing deadline with a provincial credit left unclaimed alongside a successful federal SR&ED claim. A late filing would have triggered a penalty of roughly $55,000 before interest.
What we did
We worked backwards from the deadline. We layered the applicable provincial credit onto the federal claim in the same filing, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $55,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $130,000 Reversed — Industrial Automation Integrator, Guelph
An industrial automation integrator in Guelph, Ontario had been reassessed for $130,000 and had 24 days left on the objection deadline. The reassessment rested on a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction.
The result
The appeals officer allowed the objection in full. $130,000 was reversed and the account returned to a nil balance.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $65,000 Saved Each Year — Manufacturer Developing a Production, Moncton
Client: A manufacturer developing a production process · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Annual saving$65,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A manufacturer developing a production process in Moncton, New Brunswick had outgrown the structure it started with. A SR&ED claim prepared eleven months after the fact with no contemporaneous records 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 identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment — 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 $65,000 a year while removing the exposure the old one carried.
Case Study 4 · Backlog brought current
$95,000 Of Arbitrary Assessments Vacated After 5 Years — Engineering Firm Solving a, Red Deer
Client: An engineering firm solving a technical uncertainty · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Arbitrary tax vacated$95,000
Years brought current5
Account statusCurrent
The situation
5 years of unfiled returns had turned into notional assessments at an engineering firm solving a technical uncertainty in Red Deer, Alberta, with eligible development work never claimed because nobody thought it counted as research underneath. Collections had already started.
What we did
We confirmed CCPC status and refiled at the enhanced 35% refundable rate, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 5 years were accepted as filed. $95,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 5 years.
Case Study 5 · Sale and succession
Share Sale Restructured, $235,000 Less Tax On Closing — Medical Device Developer, Brampton
Client: A medical device developer · Where: Brampton, Ontario · Engagement: 6 weeks, fixed fee
Tax saved on closing$235,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A medical device developer in Brampton, Ontario was preparing to sell. Due diligence surfaced a minute book with no resolutions behind a decade of dividends, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, layered the applicable provincial credit onto the federal claim in the same filing, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $235,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 6 · Missed incentive claimed
$120,000 In Credits Claimed That Prior Filings Had Missed — Materials Science Company, Saskatoon
Client: A materials science company · Where: Saskatoon, Saskatchewan · Engagement: 10 weeks, fixed fee
Credits claimed$120,000
Years adjusted5
Review outcomeNo adjustment
The situation
A materials science company in Saskatoon, Saskatchewan had been filing for 5 years without ever claiming the incentives its activity qualified for. Behind that sat a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction.
The result
$120,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
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.
