6 GST Returns 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 gst returns work, not a general example.
Case Study 1 · Deadline rescue
Filed On Time From A Standing Start, $17,000 Penalty Avoided — Professional Corporation, Regina
Client: A professional corporation · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Penalty avoided$17,000
Turnaround8 weeks
FiledOn time
The situation
A professional corporation in Regina, Saskatchewan came to us 8 weeks before its filing deadline with two corporations under common control filing as if each had its own $500,000 limit. A late filing would have triggered a penalty of roughly $17,000 before interest.
What we did
We worked backwards from the deadline. We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $17,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $46,000 Across 3 Open Years — Incorporated Trades Business, Barrie
Client: An incorporated trades business · Where: Barrie, Ontario · Engagement: 5 weeks, fixed fee
Recovered$46,000
Open years claimed3
Ongoing trackingIn place
The situation
An incentive review at an incorporated trades business in Barrie, Ontario started from a simple question: what has never been claimed? The answer ran to 3 years, driven by two corporations under common control filing as if each had its own $500,000 limit.
What we did
We modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
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 3 · Records and systems rebuilt
Books Rebuilt From Source, $7,000 In Unclaimed Input Tax Found — Franchise Operator with Three, Vancouver
Client: A franchise operator with three locations · Where: Vancouver, British Columbia · Engagement: 3 weeks, fixed fee
Unclaimed tax found$7,000
Records rebuilt32 months
ProcessDocumented
The situation
A franchise operator with three locations in Vancouver, British Columbia could not answer basic questions about its own numbers, because a small business limit quietly shared across three associated corporations nobody had mapped sat between the bank statements and the ledger.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual, then documented the process so the work does not depend on any one person remembering how it was done.
The result
Records rebuilt and reconciled, $7,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
Case Study 4 · Sale and succession
Intergenerational Transfer Completed With $775,000 Deferred — CCPC with Two Shareholders, Surrey
Client: A CCPC with two shareholders · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Tax deferred$775,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a CCPC with two shareholders in Surrey, British Columbia had been discussed for years without a plan. A single shareholder holding every share, with no room to multiply the exemption meant the transfer as contemplated would have been fully taxable.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$775,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 5 · Cash and remittance control
Instalments Rebased, $108,000 Of Cash Returned To The Business — Corporately-Owned Rental Portfolio, Kitchener
A corporately-owned rental portfolio in Kitchener, Ontario was paying instalments calculated on a prior year that no longer reflected the business. A balance-due date the owner believed was the same as the filing date was tying up $108,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request.
The result
$108,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 6 · Backlog brought current
Collections Halted And $98,000 Cut From A 4-Year Backlog — Second-Generation Family Manufacturer, Kelowna
Client: A second-generation family manufacturer · Where: Kelowna, British Columbia · Engagement: 6 weeks, fixed fee
Balance reduced by$98,000
Backlog cleared4 years
CollectionsHalted
The situation
By the time a second-generation family manufacturer in Kelowna, British Columbia called, 4 years were outstanding and the CRA had assessed on estimates. Underneath it sat two corporations under common control filing as if each had its own $500,000 limit.
What we did
We reconstructed the records year by year and modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year. 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 $98,000, and a relief application addressed part of the accumulated interest.
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.
