6 Kingston 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 Kingston and its provincial tax regime, not a general example.
Case Study 1 · Objection and relief
$112,000 Of Penalties And Interest Cancelled On Relief — E-Learning Platform, Kingston
An assessment of $112,000 landed at an e-learning platform in Kingston, Ontario following a desk review. The auditor had not seen the records behind 13% HST charged on every sale regardless of where the customer was located.
What we did
We recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year, then set out the legislative basis for the position alongside the documents supporting it.
The result
$112,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $94,000 Freed — Architecture Studio, Kingston
Client: An architecture studio · Where: Kingston, Ontario · Engagement: 9 weeks, fixed fee
Cash freed$94,000
Compliance failuresNone
ReportingMonthly
The situation
An architecture studio in Kingston, Ontario was opening in a second province — different filing obligations, a different payroll regime, and instalments still calculated on a year the business had long outgrown already in the file.
What we did
We rebuilt the sales ledger by customer location, applied the correct place-of-supply rate to each stream, and filed the adjusted HST returns and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $94,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $15,500 Saved Each Year — Two-Dentist Practice, Kingston
Client: A two-dentist practice · Where: Kingston, Ontario · Engagement: 7 weeks, fixed fee
Annual saving$15,500
Tax on reorganisationDeferred
Elections filedOn time
The situation
A two-dentist practice in Kingston, Ontario had outgrown the structure it started with. Sector-specific exposure the previous accountant had not seen before was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and assessed and claimed Ontario Made Manufacturing Investment Tax Credit alongside the federal return — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $15,500 a year while removing the exposure the old one carried.
Case Study 4 · Planning that cut the bill
$59,000 Saved By Correcting What Prior Filings Had Missed — Translation Services Company, Kingston
Client: A translation services company · Where: Kingston, Ontario · Engagement: 9 weeks, fixed fee
Saving identified$59,000
RecurringYes
Positions documentedAll
The situation
A translation services company in Kingston, Ontario asked for a second opinion on its on tax and accounting file after three years of rising tax. The review found a provincial payroll levy that had never been registered for or remitted.
What we did
We built the comparison first — current structure against two alternatives — and then assessed and claimed Ontario Innovation Tax Credit alongside the federal return.
The result
First-year saving of $59,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 5 · Backlog brought current
Collections Halted And $47,000 Cut From A 5-Year Backlog — Optometry Practice, Kingston
Client: An optometry practice · Where: Kingston, Ontario · Engagement: 3 weeks, fixed fee
Balance reduced by$47,000
Backlog cleared5 years
CollectionsHalted
The situation
By the time an optometry practice in Kingston, Ontario called, 5 years were outstanding and the CRA had assessed on estimates. Underneath it sat out-of-province sales billed at the ON rate instead of the customer’s.
What we did
We reconstructed the records year by year and registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. 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 $47,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · Cash and remittance control
Instalments Rebased, $99,000 Of Cash Returned To The Business — Precision Machine Shop, Kingston
A precision machine shop in Kingston, Ontario was paying instalments calculated on a prior year that no longer reflected the business. 13% HST charged on every sale regardless of where the customer was located was tying up $99,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and recalculated the corporate tax at the 12.2% combined small business rate and rebased the instalments on the current year.
The result
$99,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
