6 worked SR&ED Tax Credit Claims 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 sr&ed tax credit claims work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $34,000 Reversed — Agri-Tech Company, Kitchener
Client: An agri-tech company · Where: Kitchener, Ontario · Engagement: 8 weeks, fixed fee
Amount reversed$34,000
ObjectionAllowed in full
Account balanceNil
The situation — An agri-tech company, Kitchener, Ontario
An agri-tech company in Kitchener, Ontario had been reassessed for $34,000. 10 days were left on the objection deadline. The reassessment rested on a provincial grant for the same project left in place while the federal claim was made on the gross spend.
What we did for An agri-tech company, Kitchener, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, we filed the complete project list on the original claim rather than holding projects back for an amendment that could not be made.
The result — An agri-tech company, Kitchener, Ontario
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 — Digital Media Game Studio, Halifax
Client: A game studio claiming digital media credits · 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 game studio claiming digital media credits, Halifax, Nova Scotia
A game studio claiming digital media credits in Halifax, Nova Scotia was profitable on paper and short of cash every month. A provincial credit left unclaimed alongside a successful federal SR&ED claim explained most of the gap.
What we did for A game studio claiming digital media credits, Halifax, Nova Scotia
We sat with the technical staff to write each project description around the uncertainty they actually faced and the tests they ran. We also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A game studio claiming digital media credits, Halifax, Nova Scotia
$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 — Medical Device Developer, Mississauga
Client: A medical device developer · Where: Mississauga, Ontario · Engagement: 4 weeks, fixed fee
Adjustment withdrawn$132,000
File closed in4 weeks
Penalties assessedNone
The situation — A medical device developer, Mississauga, Ontario
A medical device developer 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. It proposed an adjustment of $132,000, with 30 days to respond.
What we did for A medical device developer, Mississauga, Ontario
We treated the response as an evidence exercise rather than an argument. We separated eligible experimental development time from routine production work in the time records. That made the claimed portion traceable to a person and a date. We then indexed every supporting document against the specific line the auditor had questioned.
The result — A medical device developer, Mississauga, Ontario
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 — Clean-Technology Startup, Kelowna
Client: A clean-technology startup · Where: Kelowna, British Columbia · Engagement: 3 weeks, fixed fee
Balance reduced by$99,000
Backlog cleared5 years
CollectionsHalted
The situation — A clean-technology startup, Kelowna, British Columbia
By the time a clean-technology startup in Kelowna, British Columbia called, 5 years were outstanding. The CRA had assessed on estimates. Underneath it sat technical narratives written by the finance team with no input from the people who ran the experiments.
What we did for A clean-technology startup, Kelowna, British Columbia
We reconstructed the records year by year. We 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 — A clean-technology startup, Kelowna, British Columbia
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 — Engineering Development Firm, Red Deer
Client: An engineering firm solving a technical uncertainty · Where: Red Deer, Alberta · Engagement: 10 weeks, fixed fee
Penalty avoided$86,000
Turnaround10 weeks
FiledOn time
The situation — An engineering firm solving a technical uncertainty, Red Deer, Alberta
An engineering firm solving a technical uncertainty in Red Deer, Alberta came to us 10 weeks before its filing deadline. The file came with an amended claim adding two projects after the reporting deadline had already passed. A late filing would have triggered a penalty of roughly $86,000 before interest.
What we did for An engineering firm solving a technical uncertainty, Red Deer, Alberta
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. We prioritised the items that actually gated the filing and deferred everything that did not.
The result — An engineering firm solving a technical uncertainty, Red Deer, Alberta
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 — Reformulating Food Producer, 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, Saskatoon, Saskatchewan
A food producer reformulating its product line in Saskatoon, Saskatchewan asked for a second opinion on SR&ED tax credit claims. That followed three years of rising tax. The review found a filing deadline missed by three weeks, extinguishing the entire claim.
What we did for A food producer reformulating its product line, Saskatoon, Saskatchewan
We built the comparison first: current structure against two alternatives. Then we confirmed CCPC status and refiled at the enhanced 35% refundable rate.
The result — A food producer reformulating its product line, Saskatoon, Saskatchewan
First-year saving of $38,500, with the same benefit recurring. Every position taken is documented and supported in the file.
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.
