What do people search when they need an accountant?
In February, 'tax accountant near me'. The rest of the year: 'incorporate in Alberta', 'GST filing', 'CRA audit help', 'bookkeeper for small business Calgary'.
The tax-season search is the one everybody optimises for and the one where a small firm competes against national chains and software. It's high volume, low margin and it lasts eight weeks.
The year-round searches are where the profitable work is — incorporation, corporate year-ends, CRA problems, advisory. They're less contested, and the client relationship they start lasts years rather than one filing.