6 Biweekly Payroll Services tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to biweekly payroll services work, not a general example.
Case Study 1 · Cash and remittance control
Remittance Schedule Corrected, $108,000 Refunded — Landscaping Company with Seasonal, Moncton
Client: A landscaping company with seasonal staff · Where: Moncton, New Brunswick · Engagement: 3 weeks, fixed fee
Overpayment refunded$108,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a landscaping company with seasonal staff in Moncton, New Brunswick were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat T4s that did not agree to the payroll register or the general ledger.
What we did
We reviewed each contractor against the CRA’s control and integration tests, converted those who met the employment tests, and priced the transition before it was forced by a ruling, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $108,000 of overpaid instalments was refunded.
Case Study 2 · Records and systems rebuilt
Month-End Close Cut From 5 Weeks To 8 Days — Home-Care Agency, Windsor
The accounting file at a home-care agency in Windsor, Ontario was built on remittances still going out monthly after the business had moved to the accelerated threshold. The year-end had taken 5 weeks each of the last three years.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result
The file reconciles. Month-end closes in 8 days instead of 5 weeks, and the year-end is a review rather than a reconstruction.
Case Study 3 · Deadline rescue
Filed On Time From A Standing Start, $117,000 Penalty Avoided — Dental Practice, Victoria
Client: A dental practice · Where: Victoria, British Columbia · Engagement: 10 weeks, fixed fee
Penalty avoided$117,000
Turnaround10 weeks
FiledOn time
The situation
A dental practice in Victoria, British Columbia came to us 10 weeks before its filing deadline with company vehicles used personally with no logbook and no taxable benefit reported. A late filing would have triggered a penalty of roughly $117,000 before interest.
What we did
We worked backwards from the deadline. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, prioritising the items that actually gated the filing and deferring everything that did not.
The result
The return was filed on time and complete. The $117,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $22,000 Vacated — Construction Firm with Union, Red Deer
Client: A construction firm with union and non-union crews · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Assessment vacated$22,000
Supporting recordsNow on file
AccountCleared
The situation
A construction firm with union and non-union crews in Red Deer, Alberta was carrying $22,000 of penalties and interest arising from a director facing a personal assessment for unremitted source deductions, much of it accumulated during a period the CRA itself had delayed.
What we did
We moved the account to the correct remitter frequency, caught up the arrears, and filed a taxpayer relief request that cancelled the bulk of the penalty and framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $22,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $31,000 Saved Each Year — Logistics Operator with Drivers, Kitchener
Client: A logistics operator with drivers in three provinces · Where: Kitchener, Ontario · Engagement: 8 weeks, fixed fee
Annual saving$31,000
Tax on reorganisationDeferred
Elections filedOn time
The situation
A logistics operator with drivers in three provinces in Kitchener, Ontario had outgrown the structure it started with. Long-term contractors who met every test for employment was the immediate problem; the longer-term one was that the structure blocked the next step.
What we did
We mapped the current structure, modelled the target, and reviewed each contractor against the CRA’s control and integration tests, converted those who met the employment tests, and priced the transition before it was forced by a ruling — with the tax-deferred elections filed on time and the supporting valuations documented.
The result
The reorganisation completed without triggering tax, and the new structure saves approximately $31,000 a year while removing the exposure the old one carried.
Case Study 6 · Backlog brought current
Collections Halted And $68,000 Cut From A 3-Year Backlog — Retail Chain Across Two, Regina
Client: A retail chain across two provinces · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Balance reduced by$68,000
Backlog cleared3 years
CollectionsHalted
The situation
By the time a retail chain across two provinces in Regina, Saskatchewan called, 3 years were outstanding and the CRA had assessed on estimates. Underneath it sat T4s that did not agree to the payroll register or the general ledger.
What we did
We reconstructed the records year by year and reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. Each filing replaced an arbitrary assessment with a real one.
The result
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $68,000, and a relief application addressed part of the accumulated interest.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
