6 worked Monthly Payroll Services case studies — the position a client typically comes to us with, what we do, and what it is worth. Each is an illustrative example built on the rules that apply to monthly payroll services work, not a specific client's file.
Case Study 1 · Deadline rescue
3-Week Turnaround Beat The Deadline And Saved $41,000 — Home-Care Agency, Barrie
The situation — A home-care agency, Barrie, Ontario
With the deadline for monthly payroll services weeks away, a home-care agency in Barrie, Ontario was carrying company vehicles used personally with no logbook and no taxable benefit reported. The exposure if the date slipped was around $41,000.
What we did for A home-care agency, Barrie, Ontario
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A home-care agency, Barrie, Ontario
Filed with 7 days to spare. $41,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 2 · Missed incentive claimed
Incentive Review Recovered $76,000 Across 6 Open Years — Security Services Contractor, Lethbridge
Client: A security services contractor · Where: Lethbridge, Alberta · Engagement: 3 weeks, fixed fee
Recovered$76,000
Open years claimed6
Ongoing trackingIn place
The situation — A security services contractor, Lethbridge, Alberta
An incentive review at a security services contractor in Lethbridge, Alberta started from a simple question: what has never been claimed? The answer ran to 6 years, driven by T4s that did not agree to the payroll register or the general ledger.
What we did for A security services contractor, Lethbridge, Alberta
We corrected the CPP and EI withholding for the balance of the year and set the employee up to recover the over-deduction on the personal return, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A security services contractor, Lethbridge, Alberta
The credits produced $76,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 3 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 6 Days — Contractor-Paid Clinic, Vancouver
Client: A clinic paying its associates as contractors · Where: Vancouver, British Columbia · Engagement: 8 weeks, fixed fee
Close time before9 weeks
Close time after6 days
Year-endReview, not rebuild
The situation — A clinic paying its associates as contractors, Vancouver, British Columbia
The accounting file at a clinic paying its associates as contractors in Vancouver, British Columbia was built on a director facing a personal assessment for unremitted source deductions. The year-end had taken 9 weeks each of the last three years.
What we did for A clinic paying its associates as contractors, Vancouver, British Columbia
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 moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A clinic paying its associates as contractors, Vancouver, British Columbia
The file reconciles. Month-end closes in 6 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 4 · Sale and succession
Share Sale Restructured, $705,000 Less Tax On Closing — Manufacturing Employer, Ottawa
The situation — A 30-employee manufacturer, Ottawa, Ontario
A 30-employee manufacturer in Ottawa, Ontario was preparing to sell. Due diligence surfaced a single shareholder holding every share, with no room to multiply the exemption, which would have reduced the price or killed the deal outright.
What we did for A 30-employee manufacturer, Ottawa, Ontario
We cleaned up the historical file, reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips, and prepared the due-diligence package the buyer's advisers actually asked for.
The result — A 30-employee manufacturer, Ottawa, Ontario
The deal closed at the agreed price. $705,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Client: A retail chain across two provinces · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Overpayment refunded$79,000
Late remittances sinceZero
ScheduleAutomated
The situation — A retail chain across two provinces, Surrey, British Columbia
Remittances at a retail chain across two provinces in Surrey, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year.
What we did for A retail chain across two provinces, Surrey, British Columbia
We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A retail chain across two provinces, Surrey, British Columbia
Penalties stopped from the following remittance onwards, and $79,000 of overpaid instalments was refunded.
Case Study 6 · Backlog brought current
$52,000 Of Arbitrary Assessments Vacated After 6 Years — Dental Practice, London
Client: A dental practice · Where: London, Ontario · Engagement: 11 weeks, fixed fee
Arbitrary tax vacated$52,000
Years brought current6
Account statusCurrent
The situation — A dental practice, London, Ontario
6 years of unfiled returns had turned into notional assessments at a dental practice in London, Ontario, with T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty underneath. Collections had already started.
What we did for A dental practice, London, Ontario
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 filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly.
The result — A dental practice, London, Ontario
All 6 years were accepted as filed. $52,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 6 years.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. These case studies are illustrative worked examples composed from the CRA rules that apply to this type of work, not specific client files; figures are representative and outcomes depend on your own facts.
