Case Study 1
$95,000 Reassessment Reduced To Nil On Review — Ghost-Kitchen Operator, Yellowknife
A $95,000 reassessment was proposed against a ghost-kitchen operator in Yellowknife, Northwest Territories following sales into HST provinces billed at NT’s 5% GST rate. The documented response reduced it to nil.
A review notice arrived at a ghost-kitchen operator in Yellowknife, Northwest Territories covering its nt tax and accounting file for two tax years. The auditor's working position was an adjustment of $95,000, driven by sales into HST provinces billed at NT’s 5% GST rate. Rather than negotiate, we rebuilt the record. We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year and submitted a point-by-point response that answered each proposed adjustment with the document behind it. The auditor accepted the documented position and closed the review without adjustment, protecting $95,000 and leaving the prior filings undisturbed.
Case Study 2
$98,000 Of Penalties And Interest Cancelled On Relief — Owner-Operator Trucking Corporation, Yellowknife
An owner-operator trucking corporation in Yellowknife, Northwest Territories was carrying $98,000 of penalties and interest from instalments still calculated on a year the business had long outgrown. A relief application cancelled it.
An assessment of $98,000 landed at an owner-operator trucking corporation in Yellowknife, Northwest Territories following a desk review. The auditor had not seen the records behind instalments still calculated on a year the business had long outgrown. We registered for the out-of-province obligations that had been triggered, then reconciled the GST filings to the sales ledger province by province, then set out the legislative basis for the position alongside the documents supporting it. $98,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 3
Second-Province Expansion Handled, $18,000 Of Cash Released — Two-Partner Engineering Practice, Yellowknife
A two-partner engineering practice in Yellowknife, Northwest Territories expanded into a second province carrying sector-specific exposure the previous accountant had not seen before. Every obligation was set up in advance and $18,000 of cash released.
Revenue at a two-partner engineering practice in Yellowknife, Northwest Territories was up sharply and cash was tighter than ever. Underneath it sat sector-specific exposure the previous accountant had not seen before. We assessed and claimed NWT Film Rebate Program alongside the federal return. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after. $18,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 4
Corporate Structure Rebuilt For $28,500 Of Annual Savings — Last-Mile Delivery Company, Yellowknife
The structure at a last-mile delivery company in Yellowknife, Northwest Territories no longer fitted the business, and a provincial payroll levy that had never been registered for or remitted showed it. Rebuilding it saves $28,500 a year.
The structure at a last-mile delivery company in Yellowknife, Northwest Territories had been set up years earlier for a business that no longer existed, and a provincial payroll levy that had never been registered for or remitted had become expensive. We assessed and claimed NWT Risk Capital Investment Tax Credits alongside the federal return. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself. $28,500 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 5
$61,000 Cut From The Annual Tax Bill — Architecture Studio, Yellowknife
An architecture studio in Yellowknife, Northwest Territories was filing correctly and still overpaying because of a registration threshold crossed on out-of-province sales that nobody was tracking. Restructuring the position cut $61,000 from the annual bill.
An architecture studio in Yellowknife, Northwest Territories was compliant but paying more than it needed to. The prior year had been filed correctly and still left a registration threshold crossed on out-of-province sales that nobody was tracking on the table. We modelled the current position against the alternatives before changing anything, then registered the provincial payroll account, caught up the outstanding remittances, and applied for relief on the penalty. The change saved $61,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 6
4 Years Filed, $127,000 Removed From The Assessed Balance — Bus and Coach Operator, Yellowknife
4 years of returns were outstanding at a bus and coach operator in Yellowknife, Northwest Territories, on top of sales into HST provinces billed at NT’s 5% GST rate. Filing on real numbers removed $127,000 of assessed tax.
A bus and coach operator in Yellowknife, Northwest Territories had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying sales into HST provinces billed at NT’s 5% GST rate on top of a growing interest balance. We started with the oldest year and worked forward so each year's closing balances fed the next. We recalculated the corporate tax at the 11% combined small business rate and rebased the instalments on the current year, filing the years in sequence rather than all at once. Every year is now filed and assessed on actual figures. The notional assessments were vacated and $127,000 of the estimated balance came off, with a payment arrangement covering the rest.