6 Cross-Border 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 cross-border payroll services work, not a general example.
Case Study 1 · Sale and succession
$845,000 Sheltered By The Lifetime Capital Gains Exemption — Dental Practice, Barrie
Client: A dental practice · Where: Barrie, Ontario · Engagement: 5 weeks, fixed fee
Gain sheltered$845,000
ClosingOn schedule
Share qualificationMet
The situation
A dental practice in Barrie, Ontario had an offer on the table and 32 months to close. The shares did not qualify for the capital gains exemption, and no valuation on file to support the price the parties had agreed was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s well ahead of the closing date.
The result
The sale closed on schedule with $845,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 2 · Scaling without breaking
Scaled To 36 Staff With $134,000 Of Working Capital Freed — Retail Chain Across Two, Windsor
Client: A retail chain across two provinces · Where: Windsor, Ontario · Engagement: 4 weeks, fixed fee
Headcount reached36
Working capital freed$134,000
Missed deadlinesZero
The situation
A retail chain across two provinces in Windsor, Ontario was growing fast — headcount to 36 in eighteen months — and the back office had not kept up. Company vehicles used personally with no logbook and no taxable benefit reported was the first thing to break.
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, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
The business reached 36 staff with no missed remittance and no late filing. $134,000 of working capital was freed in the process.
Client: A 30-employee manufacturer · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Annual saving$25,000
ReorganisationTax-neutral
StructureMatches operations
The situation
A 30-employee manufacturer in Red Deer, Alberta was carrying remittances still going out monthly after the business had moved to the accelerated threshold, and every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did
Working with the client's lawyer, 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 prepared the elections, resolutions and valuations the structure needed to stand up.
The result
The structure now matches the business. Annual saving of $25,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Planning that cut the bill
$27,000 Cut From The Annual Tax Bill — Security Services Contractor, Regina
A security services contractor in Regina, Saskatchewan was compliant but paying more than it needed to. The prior year had been filed correctly and still left T4s that did not agree to the payroll register or the general ledger on the table.
What we did
We modelled the current position against the alternatives before changing anything, then reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result
The change saved $27,000 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 5 · Backlog brought current
5 Years Filed, $31,000 Removed From The Assessed Balance — Home-Care Agency, Burnaby
Client: A home-care agency · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
Years filed5
Assessed balance removed$31,000
CollectionsStopped
The situation
A home-care agency in Burnaby, British Columbia had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying long-term contractors who met every test for employment on top of a growing interest balance.
What we did
We started with the oldest year and worked forward so each year's closing balances fed the next. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, filing the years in sequence rather than all at once.
The result
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $31,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 6 · Cash and remittance control
Instalments Rebased, $14,500 Of Cash Returned To The Business — Logistics Operator with Drivers, Saskatoon
Client: A logistics operator with drivers in three provinces · Where: Saskatoon, Saskatchewan · Engagement: 4 weeks, fixed fee
Cash returned$14,500
Instalment basisCurrent year
ReviewedQuarterly
The situation
A logistics operator with drivers in three provinces in Saskatoon, Saskatchewan was paying instalments calculated on a prior year that no longer reflected the business. A director facing a personal assessment for unremitted source deductions was tying up $14,500 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, 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.
The result
$14,500 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
