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Case Studies/First Nations recovery
CASE STUDY · REPRESENTATIVE ENGAGEMENT

First Nations multi-tax recovery

First Nations communities sit on some of the largest underserved recovery opportunities in Canadian indirect tax. A single representative engagement covered FNGST, fuel tax, and tobacco tax across a multi-year window — delivered by a licensed tax partner on a fully contingent fee.

The problem

Mid-market recovery firms like RyanTax typically service enterprise and upper-mid-market clients, leaving most First Nations communities without dedicated indirect-tax coverage. The result:

  • Fuel tax paid at the pump on qualifying use — rarely reclaimed
  • Tobacco tax on community-retailer inventory flows — inconsistently documented
  • FNGST self-assessment and rebate scenarios — often mis-applied
  • Multi-year recovery windows that quietly expire

Each of these leaks is recoverable. None are recoverable without a licensed practitioner willing to run the engagement on a contingent fee.

The financial impact

$7M
Recovered by MNP for one community — a comparable precedent
3 regimes
FNGST, fuel tax, and tobacco tax — all recoverable in parallel
4 years
Typical CRA reassessment window for indirect-tax recovery

How Input Recovery supports the engagement

FNGST detectors surface self-assessment and rebate scenarios by GL line

Fuel tax detectors flag qualifying pump-level purchases across the ledger

Tobacco tax detectors flag community-retailer inventory flows for partner review

Partner firm files the refund with CRA and defends it through reassessment

Contingent fee only — no retainers, no hourly billing

Representative engagement — illustrative scope and recovery range for First Nations communities. Specific outcomes depend on the community's ledger, jurisdiction, and eligible recovery windows. Delivered by licensed partner firms under a contingent-fee engagement letter.

Recover FNGST, fuel tax, and tobacco tax together.

A licensed partner runs the audit, files the refund, and defends it. No recovery, no fee.