6 SR&ED Tax Credit Claims 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 tax credit claims work, not a general example.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $34,000 Reversed — Manufacturer Developing a Production, Kitchener
Client: A manufacturer developing a production process · Where: Kitchener, Ontario · Engagement: 8 weeks, fixed fee
Amount reversed$34,000
ObjectionAllowed in full
Account balanceNil
The situation
A manufacturer developing a production process in Kitchener, Ontario had been reassessed for $34,000 and had 10 days left on the objection deadline. The reassessment rested on a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction.
The result
The appeals officer allowed the objection in full. $34,000 was reversed and the account returned to a nil balance.
Case Study 2 · Cash and remittance control
$113,000 Of Working Capital Freed From The Tax Cycle — Medical Device Developer, Halifax
Client: A medical device developer · Where: Halifax, Nova Scotia · Engagement: 10 weeks, fixed fee
Working capital freed$113,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A medical device developer in Halifax, Nova Scotia was profitable on paper and short of cash every month. A filing deadline missed by three weeks, extinguishing the entire claim explained most of the gap.
What we did
We confirmed CCPC status and refiled at the enhanced 35% refundable rate and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$113,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 3 · CRA review defended
$132,000 Proposed Adjustment Withdrawn In Full — Industrial Automation Integrator, Mississauga
An industrial automation integrator in Mississauga, Ontario received a proposal letter opening a review of sr&ed tax credit claims. The CRA had identified a SR&ED claim prepared eleven months after the fact with no contemporaneous records and proposed an adjustment of $132,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We layered the applicable provincial credit onto the federal claim in the same filing, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $132,000 of it. The file closed in 4 weeks with no change to the assessed amounts and no penalty.
Case Study 4 · Backlog brought current
Collections Halted And $99,000 Cut From A 5-Year Backlog — Engineering Firm Solving a, Kelowna
Client: An engineering firm solving a technical uncertainty · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Balance reduced by$99,000
Backlog cleared5 years
CollectionsHalted
The situation
By the time an engineering firm solving a technical uncertainty in Kelowna, British Columbia called, 5 years were outstanding and the CRA had assessed on estimates. Underneath it sat a provincial credit left unclaimed alongside a successful federal SR&ED claim.
What we did
We reconstructed the records year by year and identified the eligible projects, documented the technological uncertainty and systematic investigation for each, and filed a claim that survived review without adjustment. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $99,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Deadline rescue
Filed On Time From A Standing Start, $86,000 Penalty Avoided — Agri-Tech Company, Red Deer
Client: An agri-tech company · Where: Red Deer, Alberta · Engagement: 10 weeks, fixed fee
Penalty avoided$86,000
Turnaround10 weeks
FiledOn time
The situation
An agri-tech company in Red Deer, Alberta came to us 10 weeks before its filing deadline with eligible development work never claimed because nobody thought it counted as research. A late filing would have triggered a penalty of roughly $86,000 before interest.
What we did
We worked backwards from the deadline. We put contemporaneous tracking in place — project logs tied to time records — so the following year’s claim was defensible by construction, 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 $86,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 6 · Planning that cut the bill
$38,500 Saved By Correcting What Prior Filings Had Missed — Food Producer Reformulating Its, Saskatoon
Client: A food producer reformulating its product line · Where: Saskatoon, Saskatchewan · Engagement: 3 weeks, fixed fee
Saving identified$38,500
RecurringYes
Positions documentedAll
The situation
A food producer reformulating its product line in Saskatoon, Saskatchewan asked for a second opinion on sr&ed tax credit claims after three years of rising tax. The review found a claim filed at the 15% non-refundable rate when CCPC status supported 35% refundable.
What we did
We built the comparison first — current structure against two alternatives — and then confirmed CCPC status and refiled at the enhanced 35% refundable rate.
The result
First-year saving of $38,500, with the same benefit recurring. Every position taken is documented and supported in the file.
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.
