6 Simplified GST/HST Digital Economy Registration 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 simplified gst/hst digital economy registration work, not a general example.
Case Study 1 · Planning that cut the bill
$74,000 Cut From The Annual Tax Bill — Construction Supplier Selling Into, Mississauga
Client: A construction supplier selling into three provinces · Where: Mississauga, Ontario · Engagement: 5 weeks, fixed fee
First-year saving$74,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A construction supplier selling into three provinces in Mississauga, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly and still left input tax credits claimed on the exempt side of a mixed-supply business on the table.
What we did
We modelled the current position against the alternatives before changing anything, then backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion.
The result
The change saved $74,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 2 · Missed incentive claimed
$52,000 Credit Claim Filed And Accepted Without Adjustment — Manufacturer Exporting to the, Toronto
Client: A manufacturer exporting to the US · Where: Toronto, Ontario · Engagement: 3 weeks, fixed fee
Claim value$52,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A manufacturer exporting to the US in Toronto, Ontario assumed the credits did not apply to a business its size. Export sales zero-rated with no shipping documentation behind them meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings.
The result
$52,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 3 · Structure rebuilt
Corporate Structure Rebuilt For $59,000 Of Annual Savings — Used-Equipment Dealer, Kelowna
Client: A used-equipment dealer · Where: Kelowna, British Columbia · Engagement: 11 weeks, fixed fee
Saving per year$59,000
DocumentationComplete
Transfer basisRollover
The situation
The structure at a used-equipment dealer in Kelowna, British Columbia had been set up years earlier for a business that no longer existed, and a registration threshold crossed nine months before anyone registered had become expensive.
What we did
We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result
$59,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 4 · Records and systems rebuilt
Month-End Close Cut From 7 Weeks To 10 Days — SaaS Company with Canadian, Windsor
Client: A SaaS company with Canadian and US customers · Where: Windsor, Ontario · Engagement: 6 weeks, fixed fee
Close time before7 weeks
Close time after10 days
Year-endReview, not rebuild
The situation
The accounting file at a SaaS company with Canadian and US customers in Windsor, Ontario was built on export sales zero-rated with no shipping documentation behind them. The year-end had taken 7 weeks each of the last three years.
What we did
We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result
The file reconciles. Month-end closes in 10 days instead of 7 weeks, and the year-end is a review rather than a reconstruction.
Case Study 5 · Scaling without breaking
Growth Handled Without A Missed Filing, $42,000 Freed — Professional Practice with Exempt, Kitchener
Client: A professional practice with exempt and taxable supplies · Where: Kitchener, Ontario · Engagement: 6 weeks, fixed fee
Cash freed$42,000
Compliance failuresNone
ReportingMonthly
The situation
A professional practice with exempt and taxable supplies in Kitchener, Ontario was opening in a second province — different filing obligations, a different payroll regime, and HST charged at the home-province rate on sales into four different provinces already in the file.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $42,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 6 · Sale and succession
Intergenerational Transfer Completed With $875,000 Deferred — Restaurant Group, Burnaby
Client: A restaurant group · Where: Burnaby, British Columbia · Engagement: 6 weeks, fixed fee
Tax deferred$875,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a restaurant group in Burnaby, British Columbia had been discussed for years without a plan. A shareholder loan balance that would have been picked up as income on closing meant the transfer as contemplated would have been fully taxable.
What we did
We set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$875,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
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.
