Case Study 1
$12,000 Late-Filing Penalty Cancelled On Relief Application — Grain Farm Corporation, Martensville
A grain farm corporation in Martensville, Saskatchewan had already been penalised over input tax credits claimed against SK provincial tax, which is not recoverable the way GST is. A relief application cancelled $12,000 of that penalty.
A grain farm corporation in Martensville, Saskatchewan had already missed one deadline and was about to miss a second. Behind it sat input tax credits claimed against SK provincial tax, which is not recoverable the way GST is, and a penalty of $12,000 was accruing. We split the work into what had to happen before the deadline and what could follow it, then assessed and claimed Saskatchewan Technology Start-up Incentive alongside the federal return. The outstanding return was accepted as filed, and the taxpayer relief application cancelled $12,000 of the penalty already assessed on the earlier year.
Case Study 2
Collections Halted And $97,000 Cut From A 7-Year Backlog — Solar Installation Company, Martensville
Collections had begun against a solar installation company in Martensville, Saskatchewan over 7 years of unfiled returns. Bringing them current cut $97,000 from the balance.
By the time a solar installation company in Martensville, Saskatchewan called, 7 years were outstanding and the CRA had assessed on estimates. Underneath it sat instalments still calculated on a year the business had long outgrown. We reconstructed the records year by year and separated the federal GST and SK provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns. Each filing replaced an arbitrary assessment with a real one. The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $97,000, and a relief application addressed part of the accumulated interest.
Case Study 3
Audit Defence Closed In 4 Weeks, $23,000 Cleared — Plastics Moulder, Martensville
A plastics moulder in Martensville, Saskatchewan was under review over payroll obligations from another province applied to local staff by an out-of-province provider. The file closed in 4 weeks with $23,000 of proposed tax cleared.
A plastics moulder in Martensville, Saskatchewan was selected for review after payroll obligations from another province applied to local staff by an out-of-province provider showed up in the CRA's automated matching. The proposed adjustment on its sk tax and accounting file came to $23,000. We assessed and claimed Saskatchewan Manufacturing and Processing Exporter Tax Incentive alongside the federal return. Every figure in the response traced to a source record the auditor could verify without asking a second question. The review closed with no change. $23,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 4
Instalments Rebased, $44,000 Of Cash Returned To The Business — Specialty Chemicals Producer, Martensville
A specialty chemicals producer in Martensville, Saskatchewan was overpaying instalments because of provincial sales tax collected but never remitted on the separate SK return. Rebasing them returned $44,000 to the business.
A specialty chemicals producer in Martensville, Saskatchewan was paying instalments calculated on a prior year that no longer reflected the business. Provincial sales tax collected but never remitted on the separate SK return was tying up $44,000 of cash. We rebased the instalments on the current-year estimate rather than the prior-year default, and recalculated the corporate tax at the 10% combined small business rate and rebased the instalments on the current year. $44,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 5
Notice Of Objection Allowed In Full, $124,000 Reversed — Logging Contractor, Martensville
A $124,000 reassessment landed at a logging contractor in Martensville, Saskatchewan, resting on sector-specific exposure the previous accountant had not seen before. The objection was allowed in full.
A logging contractor in Martensville, Saskatchewan had been reassessed for $124,000 and had 10 days left on the objection deadline. The reassessment rested on sector-specific exposure the previous accountant had not seen before. We filed the objection inside the deadline with a complete submission rather than a placeholder, and assessed and claimed Saskatchewan Technology Start-up Incentive alongside the federal return. The appeals officer allowed the objection in full. $124,000 was reversed and the account returned to a nil balance.
Case Study 6
Intergenerational Transfer Completed With $510,000 Deferred — Precision Machine Shop, Martensville
A family transfer at a precision machine shop in Martensville, Saskatchewan would have been fully taxable because of a minute book with no resolutions behind a decade of dividends. Restructuring deferred $510,000.
A generational transfer at a precision machine shop in Martensville, Saskatchewan had been discussed for years without a plan. A minute book with no resolutions behind a decade of dividends meant the transfer as contemplated would have been fully taxable. We separated the federal GST and SK provincial sales tax streams, reconciled both to the sales ledger, and filed the corrected provincial returns, sequencing the steps so each one was complete and documented before the next depended on it. $510,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.