6 SR&ED Claim Preparation 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 sr&ed claim preparation work, not a general example.
Case Study 1 · CRA review defended
$19,000 Reassessment Reduced To Nil On Review — Game Studio Claiming Digital, Barrie
Client: A game studio claiming digital media credits · Where: Barrie, Ontario · Engagement: 3 weeks, fixed fee
Reassessment reduced toNil
Tax protected$19,000
Prior filingsUndisturbed
The situation
A review notice arrived at a game studio claiming digital media credits in Barrie, Ontario covering sr&ed claim preparation for two tax years. The auditor's working position was an adjustment of $19,000, driven by a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
Rather than negotiate, we rebuilt the record. We confirmed CCPC status and refiled at the enhanced 35% refundable rate and submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result
The auditor accepted the documented position and closed the review without adjustment, protecting $19,000 and leaving the prior filings undisturbed.
Case Study 2 · Records and systems rebuilt
Books Rebuilt From Source, $6,900 In Unclaimed Input Tax Found — Industrial Automation Integrator, Surrey
Client: An industrial automation integrator · Where: Surrey, British Columbia · Engagement: 7 weeks, fixed fee
Unclaimed tax found$6,900
Records rebuilt27 months
ProcessDocumented
The situation
An industrial automation integrator in Surrey, British Columbia could not answer basic questions about its own numbers, because eligible development work never claimed because nobody thought it counted as research sat between the bank statements and the ledger.
What we did
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $6,900 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 3 · Backlog brought current
$25,000 Of Arbitrary Assessments Vacated After 5 Years — Food Producer Reformulating Its, Kelowna
Client: A food producer reformulating its product line · Where: Kelowna, British Columbia · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$25,000
Years brought current5
Account statusCurrent
The situation
5 years of unfiled returns had turned into notional assessments at a food producer reformulating its product line in Kelowna, British Columbia, with a provincial credit left unclaimed alongside a successful federal SR&ED claim underneath. Collections had already started.
What we did
We identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment, 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. $25,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 5 years.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $129,000 Of Cash Released — Medical Device Developer, Halifax
Client: A medical device developer · Where: Halifax, Nova Scotia · Engagement: 5 weeks, fixed fee
Cash released$129,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a medical device developer in Halifax, Nova Scotia was up sharply and cash was tighter than ever. Underneath it sat a SR&ED claim prepared eleven months after the fact with no contemporaneous records.
What we did
We layered the applicable provincial credit onto the federal claim in the same filing. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$129,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 5 · Deadline rescue
Filed On Time From A Standing Start, $60,000 Penalty Avoided — Materials Science Company, Guelph
Client: A materials science company · Where: Guelph, Ontario · Engagement: 8 weeks, fixed fee
Penalty avoided$60,000
Turnaround8 weeks
FiledOn time
The situation
A materials science company in Guelph, Ontario came to us 8 weeks before its filing deadline with a filing deadline missed by three weeks, extinguishing the entire claim. A late filing would have triggered a penalty of roughly $60,000 before interest.
What we did
We worked backwards from the deadline. We confirmed CCPC status and refiled at the enhanced 35% refundable rate, 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 $60,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 6 · Sale and succession
Intergenerational Transfer Completed With $290,000 Deferred — Manufacturer Developing a Production, Saskatoon
Client: A manufacturer developing a production process · Where: Saskatoon, Saskatchewan · Engagement: 3 weeks, fixed fee
Tax deferred$290,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a manufacturer developing a production process in Saskatoon, Saskatchewan had been discussed for years without a plan. A single shareholder holding every share, with no room to multiply the exemption meant the transfer as contemplated would have been fully taxable.
What we did
We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$290,000 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.
