Case Study 1
$685,000 Sheltered By The Lifetime Capital Gains Exemption — Digital Product Agency, Saint John
A digital product agency in Saint John, New Brunswick was preparing to sell, but a single shareholder holding every share, with no room to multiply the exemption disqualified the shares. Purification sheltered $685,000 under the exemption.
A digital product agency in Saint John, New Brunswick had an offer on the table and 29 months to close. The shares did not qualify for the capital gains exemption, and a single shareholder holding every share, with no room to multiply the exemption was part of the reason. We purified the corporation so the shares met the qualifying tests, then assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return well ahead of the closing date. The sale closed on schedule with $685,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 2
12 Months Reconciled And $3,300 Of Input Tax Recovered — Mining Services Supplier, Saint John
12 months of records at a mining services supplier in Saint John, New Brunswick had never been reconciled, leaving instalments still calculated on a year the business had long outgrown. Rebuilding recovered $3,300.
A mining services supplier in Saint John, New Brunswick was carrying instalments still calculated on a year the business had long outgrown. Nothing reconciled, and every filing started with 12 months of cleanup. We rebuilt from source rather than correcting on top of the existing file. We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return, then set the routine that keeps it clean. 12 months reconciled to the bank. The close now takes 8 days, and $3,300 of previously unclaimable input tax was recovered in the process.
Case Study 3
Incentive Review Recovered $46,000 Across 3 Open Years — Regional Freight Carrier, Saint John
An incentive review at a regional freight carrier in Saint John, New Brunswick found New Brunswick Small Business Investor Tax Credit eligibility that had never been assessed and recovered $46,000 across 3 open years.
An incentive review at a regional freight carrier in Saint John, New Brunswick started from a simple question: what has never been claimed? The answer ran to 3 years, driven by New Brunswick Small Business Investor Tax Credit eligibility that had never been assessed. We recalculated the corporate tax at the 11.5% combined small business rate and rebased the instalments on the current year, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires. The credits produced $46,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 4
$136,000 Late-Filing Penalty Cancelled On Relief Application — Rideshare Fleet Owner, Saint John
A rideshare fleet owner in Saint John, New Brunswick had already been penalised over payroll obligations from another province applied to local staff by an out-of-province provider. A relief application cancelled $136,000 of that penalty.
A rideshare fleet owner in Saint John, New Brunswick had already missed one deadline and was about to miss a second. Behind it sat payroll obligations from another province applied to local staff by an out-of-province provider, and a penalty of $136,000 was accruing. We split the work into what had to happen before the deadline and what could follow it, then rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns. The outstanding return was accepted as filed, and the taxpayer relief application cancelled $136,000 of the penalty already assessed on the earlier year.
Case Study 5
$45,000 Proposed Adjustment Withdrawn In Full — Mobile App Studio, Saint John
A mobile app studio in Saint John, New Brunswick faced a $45,000 proposed reassessment after out-of-province sales billed at the NB rate instead of the customer’s. We rebuilt the documentation and the adjustment was withdrawn in full.
A mobile app studio in Saint John, New Brunswick received a proposal letter opening a review of its nb tax and accounting file. The CRA had identified out-of-province sales billed at the NB rate instead of the customer’s and proposed an adjustment of $45,000, with 30 days to respond. We treated the response as an evidence exercise rather than an argument. We assessed and claimed New Brunswick Research and Development Tax Credit alongside the federal return, then indexed every supporting document against the specific line the auditor had questioned. The proposed adjustment was withdrawn in full — all $45,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 6
$24,500 Of Penalties And Interest Cancelled On Relief — Grain Farm Corporation, Saint John
A grain farm corporation in Saint John, New Brunswick was carrying $24,500 of penalties and interest from 15% HST charged on every sale regardless of where the customer was located. A relief application cancelled it.
An assessment of $24,500 landed at a grain farm corporation in Saint John, New Brunswick following a desk review. The auditor had not seen the records behind 15% HST charged on every sale regardless of where the customer was located. We assessed and claimed New Brunswick Small Business Investor Tax Credit alongside the federal return, then set out the legislative basis for the position alongside the documents supporting it. $24,500 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.