6 worked Quebec QST Registration 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 quebec qst registration work, not a specific client's file.
Client: A restaurant group · Where: Edmonton, Alberta · Engagement: 10 weeks, fixed fee
Annual saving$66,000
ReorganisationTax-neutral
StructureMatches operations
The situation — A restaurant group, Edmonton, Alberta
The structure at a restaurant group in Edmonton, Alberta needed fixing. The file was carrying input tax credits claimed on the exempt side of a mixed-supply business. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for A restaurant group, Edmonton, Alberta
We worked with the client's lawyer. Together, we tested the quick method against the account’s actual input tax credit history and stayed on the regular method where the credits were worth more. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — A restaurant group, Edmonton, Alberta
The structure now matches the business. Annual saving of $66,000, and the reorganisation itself was tax-neutral.
Case Study 2 · Objection and relief
Notice Of Objection Allowed In Full, $39,500 Reversed — Used-Equipment Dealer, Toronto
The situation — A used-equipment dealer, Toronto, Ontario
A used-equipment dealer in Toronto, Ontario had been reassessed for $39,500. 10 days were left on the objection deadline. The reassessment rested on nil periods left unfiled, which held up the refund on the one period that mattered.
What we did for A used-equipment dealer, Toronto, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we self-assessed the tax on the real property acquisition in the correct reporting period and claimed the offsetting input tax credit in the same return.
The result — A used-equipment dealer, Toronto, Ontario
The appeals officer allowed the objection in full. $39,500 was reversed and the account returned to a nil balance.
Case Study 3 · Deadline rescue
Filed On Time From A Standing Start, $99,000 Penalty Avoided — Interprovincial Marketing Agency, Barrie
Client: A marketing agency billing outside its home province · Where: Barrie, Ontario · Engagement: 10 weeks, fixed fee
Penalty avoided$99,000
Turnaround10 weeks
FiledOn time
The situation — A marketing agency billing outside its home province, Barrie, Ontario
A marketing agency billing outside its home province in Barrie, Ontario came to us 10 weeks before its filing deadline. The file came with a sales tax account filed annually while the CRA had moved the business to quarterly. A late filing would have triggered a penalty of roughly $99,000 before interest.
What we did for A marketing agency billing outside its home province, Barrie, Ontario
We worked backwards from the deadline. We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — A marketing agency billing outside its home province, Barrie, Ontario
The return was filed on time and complete. The $99,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 4 · Records and systems rebuilt
Books Rebuilt From Source, $17,000 In Unclaimed Input Tax Found — Wholesale Food Distributor, Red Deer
Client: A wholesale food distributor · Where: Red Deer, Alberta · Engagement: 4 weeks, fixed fee
Unclaimed tax found$17,000
Records rebuilt29 months
ProcessDocumented
The situation — A wholesale food distributor, Red Deer, Alberta
A wholesale food distributor in Red Deer, Alberta could not answer basic questions about its own numbers. A registration threshold crossed nine months before anyone registered sat between the bank statements and the ledger.
What we did for A wholesale food distributor, Red Deer, Alberta
We rebuilt the sales ledger by customer province and applied the correct place-of-supply rate to each stream. We filed corrected returns before the CRA opened a review. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A wholesale food distributor, Red Deer, Alberta
Records rebuilt and reconciled, $17,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 5 · Cash and remittance control
Instalments Rebased, $88,000 Of Cash Returned To The Business — Cross-Border SaaS Company, Burnaby
Client: A SaaS company with Canadian and US customers · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
Cash returned$88,000
Instalment basisCurrent year
ReviewedQuarterly
The situation — A SaaS company with Canadian and US customers, Burnaby, British Columbia
A SaaS company with Canadian and US customers in Burnaby, British Columbia was paying instalments calculated on a prior year. That year no longer reflected the business. A commercial property purchase closed on the assumption no tax applied because the vendor was not registered was tying up $88,000 of cash.
What we did for A SaaS company with Canadian and US customers, Burnaby, British Columbia
We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we brought the nil and missing periods current so the account was clean before the refund claim was filed.
The result — A SaaS company with Canadian and US customers, Burnaby, British Columbia
$88,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $47,000 Across Corporate And Personal Returns — Interprovincial Construction Supplier, Surrey
Client: A construction supplier selling into three provinces · Where: Surrey, British Columbia · Engagement: 11 weeks, fixed fee
Combined saving$47,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A construction supplier selling into three provinces, Surrey, British Columbia
Nothing was wrong at a construction supplier selling into three provinces in Surrey, British Columbia. The filings were on time and accurate. What they were not was planned. Export sales zero-rated with no shipping documentation behind them had never been reviewed.
What we did for A construction supplier selling into three provinces, Surrey, British Columbia
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment. We 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 — A construction supplier selling into three provinces, Surrey, British Columbia
$47,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
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.
