6 HST 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 hst returns work, not a general example.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $70,000 Across Corporate And Personal Returns — Import and Distribution Corporation, Kitchener
Client: An import and distribution corporation · Where: Kitchener, Ontario · Engagement: 3 weeks, fixed fee
Combined saving$70,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at an import and distribution corporation in Kitchener, Ontario — the filings were on time and accurate. What they were not was planned. A small business limit quietly shared across three associated corporations nobody had mapped had never been reviewed.
What we did
We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.
The result
$70,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Backlog brought current
$65,000 Of Arbitrary Assessments Vacated After 6 Years — CCPC with Two Shareholders, Brampton
Client: A CCPC with two shareholders · Where: Brampton, Ontario · Engagement: 9 weeks, fixed fee
Arbitrary tax vacated$65,000
Years brought current6
Account statusCurrent
The situation
6 years of unfiled returns had turned into notional assessments at a CCPC with two shareholders in Brampton, Ontario, with a balance-due date the owner believed was the same as the filing date underneath. Collections had already started.
What we did
We rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual, then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result
All 6 years were accepted as filed. $65,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Case Study 3 · Cash and remittance control
Instalments Rebased, $109,000 Of Cash Returned To The Business — Holding Company and Its, London
Client: A holding company and its operating subsidiary · Where: London, Ontario · Engagement: 8 weeks, fixed fee
Cash returned$109,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
A holding company and its operating subsidiary in London, Ontario was paying instalments calculated on a prior year that no longer reflected the business. Retained earnings building in the operating company with no plan for extracting them was tying up $109,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and modelled salary against dividends across both the corporation and the shareholder’s personal return, then set the remuneration mix for the year.
The result
$109,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
Case Study 4 · Sale and succession
Intergenerational Transfer Completed With $900,000 Deferred — Professional Corporation, Halifax
Client: A professional corporation · Where: Halifax, Nova Scotia · Engagement: 11 weeks, fixed fee
Tax deferred$900,000
TransferCompleted
RecordsReview-ready
The situation
A generational transfer at a professional corporation in Halifax, Nova Scotia had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable.
What we did
We mapped the association rules across the group, allocated the business limit deliberately on Schedule 23, and corrected the prior year by adjustment request, sequencing the steps so each one was complete and documented before the next depended on it.
The result
$900,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.
Case Study 5 · Records and systems rebuilt
29 Months Reconciled And $18,500 Of Input Tax Recovered — Second-Generation Family Manufacturer, Hamilton
Client: A second-generation family manufacturer · Where: Hamilton, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled29
Input tax recovered$18,500
Close time4 days
The situation
A second-generation family manufacturer in Hamilton, Ontario was carrying two corporations under common control filing as if each had its own $500,000 limit. Nothing reconciled, and every filing started with 29 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We moved passive holdings into a separate structure so the operating company’s small business limit stopped grinding down, then set the routine that keeps it clean.
The result
29 months reconciled to the bank. The close now takes 4 days, and $18,500 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Missed incentive claimed
$56,000 Credit Claim Filed And Accepted Without Adjustment — Franchise Operator with Three, Ottawa
Client: A franchise operator with three locations · Where: Ottawa, Ontario · Engagement: 7 weeks, fixed fee
Claim value$56,000
AcceptedWithout adjustment
RepeatableAnnually
The situation
A franchise operator with three locations in Ottawa, Ontario assumed the credits did not apply to a business its size. Retained earnings building in the operating company with no plan for extracting them meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and rebuilt the instalment schedule off the current year rather than the prior year, ending the interest accrual.
The result
$56,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
