6 worked Scenario Planning 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 scenario planning work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$61,000 In Credits Claimed That Prior Filings Had Missed — Pre-Raise Technology Company, Edmonton
Client: A technology company preparing to raise · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Credits claimed$61,000
Years adjusted3
Review outcomeNo adjustment
The situation — A technology company preparing to raise, Edmonton, Alberta
A technology company preparing to raise in Edmonton, Alberta had been filing for 3 years without ever claiming the incentives its activity qualified for. Behind that sat a borrowing drawn for an unrelated personal purchase with the interest claimed against the business.
What we did for A technology company preparing to raise, Edmonton, Alberta
We tested each activity against the eligibility criteria rather than the description on the invoice, then modelled the covenant ratios monthly and restructured the debt before the next test date rather than after it.
The result — A technology company preparing to raise, Edmonton, Alberta
$61,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Records and systems rebuilt
13 Months Reconciled And $19,000 Of Input Tax Recovered — Practice Adding Partners, Toronto
Client: A professional practice adding partners · Where: Toronto, Ontario · Engagement: 11 weeks, fixed fee
Months reconciled13
Input tax recovered$19,000
Close time9 days
The situation — A professional practice adding partners, Toronto, Ontario
A professional practice adding partners in Toronto, Ontario was carrying pricing set by feel, with no visibility into margin by service line. Nothing reconciled, and every filing started with 13 months of cleanup.
What we did for A professional practice adding partners, Toronto, Ontario
We rebuilt from source rather than correcting on top of the existing file. We separated customer prepayments from earned revenue in the reporting, so the cash position and the tax position were visible at the same time, then set the routine that keeps it clean.
The result — A professional practice adding partners, Toronto, Ontario
13 months reconciled to the bank. The close now takes 9 days, and $19,000 of previously unclaimable input tax was recovered in the process.
Case Study 3 · Sale and succession
$360,000 Sheltered By The Lifetime Capital Gains Exemption — Corporation Facing Covenant Test, Barrie
Client: A corporation approaching a covenant test date · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Gain sheltered$360,000
ClosingOn schedule
Share qualificationMet
The situation — A corporation approaching a covenant test date, Barrie, Ontario
A corporation approaching a covenant test date in Barrie, Ontario had an offer on the table and 18 months to close. The shares did not qualify for the capital gains exemption, and no valuation on file to support the price the parties had agreed was part of the reason.
What we did for A corporation approaching a covenant test date, Barrie, Ontario
We purified the corporation so the shares met the qualifying tests, then added the balance sheet and a cash view to the monthly package, so the owner saw working capital move rather than only profit well ahead of the closing date.
The result — A corporation approaching a covenant test date, Barrie, Ontario
The sale closed on schedule with $360,000 sheltered by the lifetime capital gains exemption across the shareholders.
Client: A clinic group acquiring a competitor · Where: Red Deer, Alberta · Engagement: 8 weeks, fixed fee
Overpayment refunded$107,000
Late remittances sinceZero
ScheduleAutomated
The situation — A clinic group acquiring a competitor, Red Deer, Alberta
Remittances at a clinic group acquiring a competitor in Red Deer, Alberta were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat a monthly report that stopped at the income statement, with no balance sheet and no cash view.
What we did for A clinic group acquiring a competitor, Red Deer, Alberta
We built a rolling thirteen-week cash-flow model, tightened collections, and renegotiated supplier terms so the growth stopped consuming the bank balance, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A clinic group acquiring a competitor, Red Deer, Alberta
Penalties stopped from the following remittance onwards, and $107,000 of overpaid instalments was refunded.
Case Study 5 · Backlog brought current
5 Years Filed, $36,500 Removed From The Assessed Balance — Fast-Growing E-Commerce Brand, Burnaby
Client: A fast-growing e-commerce brand · Where: Burnaby, British Columbia · Engagement: 8 weeks, fixed fee
Years filed5
Assessed balance removed$36,500
CollectionsStopped
The situation — A fast-growing e-commerce brand, Burnaby, British Columbia
A fast-growing e-commerce brand in Burnaby, British Columbia had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying a borrowing drawn for an unrelated personal purchase with the interest claimed against the business on top of a growing interest balance.
What we did for A fast-growing e-commerce brand, Burnaby, British Columbia
We started with the oldest year and worked forward so each year's closing balances fed the next. We produced a board-ready monthly package — cash, margin, pipeline and covenant headroom — that replaced a spreadsheet nobody trusted, filing the years in sequence rather than all at once.
The result — A fast-growing e-commerce brand, Burnaby, British Columbia
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $36,500 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Planning that cut the bill
Remuneration Review Saved $19,500 Across Corporate And Personal Returns — Multi-Line Service Business, Surrey
Client: A business whose margin varies by service line · Where: Surrey, British Columbia · Engagement: 6 weeks, fixed fee
Combined saving$19,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A business whose margin varies by service line, Surrey, British Columbia
Nothing was wrong at a business whose margin varies by service line in Surrey, British Columbia — the filings were on time and accurate. What they were not was planned. A healthy bank balance made up almost entirely of deposits for work not yet performed had never been reviewed.
What we did for A business whose margin varies by service line, Surrey, British Columbia
We traced each borrowing to what it actually funded and kept the interest deduction on the portion used to earn business income, 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 — A business whose margin varies by service line, Surrey, British Columbia
$19,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
