The Insight case studies library is a set of anonymized owner-manager engagements documenting the diagnosis, the reorganization or filing strategy, and the measurable dollar or timeline outcome. Client names are archetypal (Dr. G, Ms. A, Mr. Z) under CPA Ontario Rule 208 confidentiality. Facts are altered to prevent re-identification while preserving the tax mechanics.
How to use this library
Case studies illustrate how a rule applies to a real fact pattern. They are not templates — your facts will differ. Use them to (1) recognize a pattern in your own situation, (2) understand what the diagnosis and remediation cost, and (3) frame the conversation when you engage a Licensed Public Accountant. If you see yourself in one of these stories, book a paid consult via the intake form.
Methodology
Each case study includes: the presenting fact pattern (what the owner-manager asked), the diagnosis (what the CRA rule required), the strategy implemented (the Section number, election, or filing path), the measurable outcome (dollar savings, penalty reversal, deadline met), and the review paragraph attributed to Bader Chowdry as Licensed Public Accountant. Reviews use Article and Review schema so search engines can surface the outcome directly.
Browse by vertical
Medical and dental practices
Medicine Professional Corporations, dental PC restructures, cross-border MPC issues, associate vs partner structures, income-splitting through PC dividends.
Construction contractors
Holdback tracking, s.9(1) accrual vs completed-contract, T5018 sub-contractor reporting, WSIB clearance certificates.
Real estate investors
Section 85 rollover into holdco, section 45(2) principal-residence-to-rental, GST/HST new residential rental rebate, section 216 non-resident rental, UHT filing.
Technology and SaaS startups
SR&ED claim structuring, employee stock option planning, section 86 estate freeze pre-Series A, US delaware C-corp flip.
Condominium corporations and boards
Reserve fund study audit, section 149(1)(l) NPO exemption tests, HST self-assessment on shared services.
Recent case studies
- Case Study — Ms. I (Ontario SaaS Startup Founder): Section 86 Share Exchange + Investor Round Enables $2.4M Seed Without Founder Tax Event
- Case Study — Mr. H (Ontario Condo Corporation Board President): Reserve Fund Study Compliance + Annual Audit at Sub-$8K Fee vs $18K Prior Firm
- Case Study — Dr. G (GTA Pediatric Specialist): MPC Restructure for Cross-Border US Practice Preserves TFSA + Eliminates Double-Tax Exposure
- Case Study — Ms. F (Mississauga Boutique Retail Owner): Estate Freeze + Family Trust Setup for Adult Children Projects $340K LCGE-Multiplied Tax Deferral
- Case Study — Mr. E (Ontario NPO Board Chair): Charity T3010 Compliance + Reserve Fund Audit Cleared by CRA in 6 Weeks
- Case Study — Ms. D (Ontario Multi-Property Residential Landlord): Rental-to-Active Income Reclassification Defence Preserves $92K in CCA Claims
- Case Study — Dr. C (Mississauga Dentist): HST Rebate Optimization on Practice Overhead Recovers $34K Over 18 Months
- Case Study — Mr. B (Toronto Tech Startup Founder): SR&ED Claim + T661 Filing Recovers $215K Refundable OITC + Federal ITC
- Case Study — Ms. A (GTA Real Estate Investor): Restructuring 8-Property Portfolio Under Family Trust + Holdco Defers $128K Estate Tax
- Case Study — Mr. Z (Mississauga Construction Contractor): WIP/Holdback Overhaul + CRA Audit Defence Clears $185K Proposed Adjustment
- Case Study — Dr. Y (Ontario Orthodontist): Practice Acquisition Through Holdco Structure Saves $85K on $2.4M Purchase
- Case Study — Dr. X (Ontario Family Physician): MPC + Section 85 Rollover of Practice Assets Saves $47K First-Year Deferred Tax
Confidentiality
All published case studies use archetypal names, altered dollar magnitudes, blended jurisdictions where relevant, and combined fact patterns. No real client is identifiable. CPA Ontario Rule 208 (confidentiality) is preserved in every published case. If you are a client and believe a published case resembles your file too closely, contact us and we will alter or remove it.
Disclaimer: Case studies illustrate how tax rules apply to particular fact patterns. They are not tax or accounting advice. Consult a Chartered Professional Accountant licensed as a Licensed Public Accountant in Ontario before acting on any strategy described here. Insight Accounting CPA Professional Corporation is a Licensed Public Accountant firm under the Public Accounting Act 2004 (Ontario).
— Bader A. Chowdry, CPA, CA, LPA