Case Study 1
Filed On Time From A Standing Start, $17,000 Penalty Avoided — Professional Corporation, Regina
A professional corporation in Regina, Saskatchewan was 8 weeks from a deadline while carrying two corporations under common control filing as if each had its own $500,000 limit. Filing complete and on time avoided roughly $17,000 in penalties.
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. 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 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
Incentive Review Recovered $46,000 Across 3 Open Years — Incorporated Trades Business, Barrie
An incentive review at an incorporated trades business in Barrie, Ontario found two corporations under common control filing as if each had its own $500,000 limit and recovered $46,000 across 3 open years.
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. 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 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
Books Rebuilt From Source, $7,000 In Unclaimed Input Tax Found — Franchise Operator with Three, Vancouver
The ledger at a franchise operator with three locations in Vancouver, British Columbia could not support its own filings because of a small business limit quietly shared across three associated corporations nobody had mapped. Rebuilding it surfaced $7,000 in unclaimed input tax.
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. 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. 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
Intergenerational Transfer Completed With $775,000 Deferred — CCPC with Two Shareholders, Surrey
A family transfer at a CCPC with two shareholders in Surrey, British Columbia would have been fully taxable because of a single shareholder holding every share, with no room to multiply the exemption. Restructuring deferred $775,000.
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. 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. $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
Instalments Rebased, $108,000 Of Cash Returned To The Business — Corporately-Owned Rental Portfolio, Kitchener
A corporately-owned rental portfolio in Kitchener, Ontario was overpaying instalments because of a balance-due date the owner believed was the same as the filing date. Rebasing them returned $108,000 to the business.
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. 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. $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
Collections Halted And $98,000 Cut From A 4-Year Backlog — Second-Generation Family Manufacturer, Kelowna
Collections had begun against a second-generation family manufacturer in Kelowna, British Columbia over 4 years of unfiled returns. Bringing them current cut $98,000 from the balance.
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. 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 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.