6 Commodity Tax Advisory 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 commodity tax advisory work, not a general example.
Case Study 1 · Deadline rescue
$143,000 Late-Filing Penalty Cancelled On Relief Application — Construction Supplier Selling Into, Brampton
Client: A construction supplier selling into three provinces · Where: Brampton, Ontario · Engagement: 4 weeks, fixed fee
Penalty cancelled$143,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A construction supplier selling into three provinces in Brampton, Ontario had already missed one deadline and was about to miss a second. Behind it sat input tax credits claimed on the exempt side of a mixed-supply business, and a penalty of $143,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $143,000 of the penalty already assessed on the earlier year.
Case Study 2 · Planning that cut the bill
$26,000 Saved By Correcting What Prior Filings Had Missed — Professional Practice with Exempt, Hamilton
Client: A professional practice with exempt and taxable supplies · Where: Hamilton, Ontario · Engagement: 7 weeks, fixed fee
Saving identified$26,000
RecurringYes
Positions documentedAll
The situation
A professional practice with exempt and taxable supplies in Hamilton, Ontario asked for a second opinion on commodity tax advisory after three years of rising tax. The review found a registration threshold crossed nine months before anyone registered.
What we did
We built the comparison first — current structure against two alternatives — and then backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion.
The result
First-year saving of $26,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Missed incentive claimed
Incentive Review Recovered $116,000 Across 7 Open Years — Freight Brokerage, Calgary
Client: A freight brokerage · Where: Calgary, Alberta · Engagement: 9 weeks, fixed fee
Recovered$116,000
Open years claimed7
Ongoing trackingIn place
The situation
An incentive review at a freight brokerage in Calgary, Alberta started from a simple question: what has never been claimed? The answer ran to 7 years, driven by a sales tax account filed annually while the CRA had moved the business to quarterly.
What we did
We rebuilt the sales ledger by customer province, applied the correct place-of-supply rate to each stream, and filed corrected returns before the CRA opened a review, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $116,000 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.
Client: A used-equipment dealer · Where: Moncton, New Brunswick · Engagement: 7 weeks, fixed fee
Annual saving$60,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A used-equipment dealer in Moncton, New Brunswick was carrying a sales tax account filed annually while the CRA had moved the business to quarterly, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, we set a defensible input tax credit allocation between taxable and exempt supplies and documented the method for future filings and prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $60,000, and the reorganisation itself was tax-neutral.
Case Study 5 · Records and systems rebuilt
19 Months Reconciled And $4,300 Of Input Tax Recovered — Wholesale Food Distributor, Regina
A wholesale food distributor in Regina, Saskatchewan was carrying export sales zero-rated with no shipping documentation behind them. Nothing reconciled, and every filing started with 19 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We assembled the export documentation, restored zero-rating on the qualifying sales, and reduced the proposed assessment, then set the routine that keeps it clean.
The result
19 months reconciled to the bank. The close now takes 6 days, and $4,300 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Scaling without breaking
Second-Province Expansion Handled, $90,000 Of Cash Released — SaaS Company with Canadian, Surrey
Client: A SaaS company with Canadian and US customers · Where: Surrey, British Columbia · Engagement: 6 weeks, fixed fee
Cash released$90,000
New registrationsComplete on day one
Compliance gapsNone
The situation
Revenue at a SaaS company with Canadian and US customers in Surrey, British Columbia was up sharply and cash was tighter than ever. Underneath it sat input tax credits claimed on the exempt side of a mixed-supply business.
What we did
We backdated the registration to the day the threshold was crossed, remitted the tax owing, and applied for relief on the penalty portion. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result
$90,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
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.
