6 worked Receipt and Invoice Matching 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 receipt and invoice matching work, not a specific client's file.
Case Study 1 · Objection and relief
Desk-Review Assessment Of $57,000 Vacated — Courier Subcontractor, Regina
Client: A courier subcontractor paid by the drop · Where: Regina, Saskatchewan · Engagement: 3 weeks, fixed fee
Assessment vacated$57,000
Supporting recordsNow on file
AccountCleared
The situation — A courier subcontractor paid by the drop, Regina, Saskatchewan
A courier subcontractor paid by the drop in Regina, Saskatchewan was carrying $57,000 of penalties and interest. The charges arose from a receivables list that included invoices collected eleven months earlier. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A courier subcontractor paid by the drop, Regina, Saskatchewan
We rebuilt sales from the processor settlement reports so gross sales, fees and refunds each landed in an account of their own. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A courier subcontractor paid by the drop, Regina, Saskatchewan
The assessment was vacated. $57,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 2 · CRA review defended
Audit Defence Closed In 6 Weeks, $25,000 Cleared — Home-Renovation Contractor, Toronto
The situation — A home-renovation contractor, Toronto, Ontario
A home-renovation contractor in Toronto, Ontario was selected for review. Eighteen months of unreconciled transactions and a shoebox of receipts had shown up in the CRA's automated matching. The proposed adjustment on receipt and invoice matching came to $25,000.
What we did for A home-renovation contractor, Toronto, Ontario
We separated the owner’s personal spending out of the corporate accounts and cleared the resulting shareholder loan properly. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A home-renovation contractor, Toronto, Ontario
The review closed with no change. $25,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
The situation — An equipment rental yard, Saskatoon, Saskatchewan
An equipment rental yard in Saskatoon, Saskatchewan had already missed one deadline and was about to miss a second. Behind it sat sales recorded from bank deposits, so processor fees, chargebacks and refunds appeared nowhere in the ledger. A penalty of $19,500 was accruing.
What we did for An equipment rental yard, Saskatoon, Saskatchewan
We split the work into what had to happen before the deadline and what could follow it. Then we rebuilt the ledger from bank and card statements and matched every receipt to a transaction. We removed duplicated input tax credits before they became a review.
The result — An equipment rental yard, Saskatoon, Saskatchewan
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $19,500 of the penalty already assessed on the earlier year.
Case Study 4 · Missed incentive claimed
$18,000 In Credits Claimed That Prior Filings Had Missed — Mobile Pet-Grooming Company, Barrie
Client: A mobile pet-grooming company · Where: Barrie, Ontario · Engagement: 7 weeks, fixed fee
Credits claimed$18,000
Years adjusted3
Review outcomeNo adjustment
The situation — A mobile pet-grooming company, Barrie, Ontario
A mobile pet-grooming company in Barrie, Ontario had been filing for 3 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat three years of returns filed off numbers nobody could trace back to a bank statement.
What we did for A mobile pet-grooming company, Barrie, Ontario
We tested each activity against the eligibility criteria rather than the description on the invoice. Then we converted the foreign-currency purchases at transaction-date rates and recorded the exchange difference at settlement instead of burying it in cost of sales.
The result — A mobile pet-grooming company, Barrie, Ontario
$18,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 5 · Records and systems rebuilt
Books Rebuilt From Source, $10,500 In Unclaimed Input Tax Found — Two-Location Cafe, Winnipeg
The situation — A two-location cafe, Winnipeg, Manitoba
A two-location cafe in Winnipeg, Manitoba could not answer basic questions about its own numbers. Meals and entertainment coded at full cost with the input tax credit claimed on the whole amount sat between the bank statements and the ledger.
What we did for A two-location cafe, Winnipeg, Manitoba
We recoded the meals and entertainment accounts to the statutory limit and reversed the over-claimed input tax credits before the next return went in. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A two-location cafe, Winnipeg, Manitoba
Records rebuilt and reconciled, $10,500 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 6 · Sale and succession
Share Sale Restructured, $325,000 Less Tax On Closing — Dental Hygiene Clinic, Red Deer
Client: A dental hygiene clinic · Where: Red Deer, Alberta · Engagement: 3 weeks, fixed fee
Tax saved on closing$325,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A dental hygiene clinic, Red Deer, Alberta
A dental hygiene clinic in Red Deer, Alberta was preparing to sell. Due diligence surfaced a minute book with no resolutions behind a decade of dividends. That would have reduced the price or killed the deal outright.
What we did for A dental hygiene clinic, Red Deer, Alberta
We cleaned up the historical file. We reconciled receivables and payables to source documents and wrote off the balances that were genuinely uncollectible, with support. Then we prepared the due-diligence package the buyer's advisers actually asked for.
The result — A dental hygiene clinic, Red Deer, Alberta
The deal closed at the agreed price. $325,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
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.
