6 worked Multi-Province Payroll 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 multi-province payroll work, not a specific client's file.
Case Study 1 · Missed incentive claimed
$68,000 In Credits Claimed That Prior Filings Had Missed — Home-Care Agency, Saskatoon
The situation — A home-care agency, Saskatoon, Saskatchewan
A home-care agency in Saskatoon, Saskatchewan had been filing for 7 years without ever claiming the incentives its activity qualified for. Behind that sat a director facing a personal assessment for unremitted source deductions.
What we did for A home-care agency, Saskatoon, Saskatchewan
We tested each activity against the eligibility criteria rather than the description on the invoice, then 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.
The result — A home-care agency, Saskatoon, Saskatchewan
$68,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 2 · Planning that cut the bill
$34,000 Saved By Correcting What Prior Filings Had Missed — High-Turnover Restaurant, Edmonton
Client: A restaurant with heavy seasonal turnover · Where: Edmonton, Alberta · Engagement: 3 weeks, fixed fee
Saving identified$34,000
RecurringYes
Positions documentedAll
The situation — A restaurant with heavy seasonal turnover, Edmonton, Alberta
A restaurant with heavy seasonal turnover in Edmonton, Alberta asked for a second opinion on multi-province payroll after three years of rising tax. The review found long-term contractors who met every test for employment.
What we did for A restaurant with heavy seasonal turnover, Edmonton, Alberta
We built the comparison first — current structure against two alternatives — and then reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result — A restaurant with heavy seasonal turnover, Edmonton, Alberta
First-year saving of $34,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Deadline rescue
Filed On Time From A Standing Start, $144,000 Penalty Avoided — Manufacturing Employer, Guelph
The situation — A 30-employee manufacturer, Guelph, Ontario
A 30-employee manufacturer in Guelph, Ontario came to us 8 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 $144,000 before interest.
What we did for A 30-employee manufacturer, Guelph, Ontario
We worked backwards from the deadline. We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing, prioritising the items that actually gated the filing and deferring everything that did not.
The result — A 30-employee manufacturer, Guelph, Ontario
The return was filed on time and complete. The $144,000 penalty never arose, and the compliance calendar we set means the next deadline is scheduled rather than discovered.
Case Study 4 · Backlog brought current
5 Years Filed, $14,500 Removed From The Assessed Balance — Part-Time Program Employer, Red Deer
Client: A charity with part-time program staff · Where: Red Deer, Alberta · Engagement: 11 weeks, fixed fee
Years filed5
Assessed balance removed$14,500
CollectionsStopped
The situation — A charity with part-time program staff, Red Deer, Alberta
A charity with part-time program staff in Red Deer, Alberta had not filed for 5 years. The CRA had issued arbitrary assessments, and the business was carrying T4s that did not agree to the payroll register or the general ledger on top of a growing interest balance.
What we did for A charity with part-time program staff, Red Deer, Alberta
We started with the oldest year and worked forward so each year's closing balances fed the next. 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, filing the years in sequence rather than all at once.
The result — A charity with part-time program staff, Red Deer, Alberta
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $14,500 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 5 · CRA review defended
Audit Defence Closed In 9 Weeks, $42,000 Cleared — Company-Vehicle Employer, London
Client: An employer providing company vehicles · Where: London, Ontario · Engagement: 9 weeks, fixed fee
Proposed tax cleared$42,000
Review duration9 weeks
OutcomeNo change
The situation — An employer providing company vehicles, London, Ontario
An employer providing company vehicles in London, Ontario was selected for review after a director facing a personal assessment for unremitted source deductions showed up in the CRA's automated matching. The proposed adjustment on multi-province payroll came to $42,000.
What we did for An employer providing company vehicles, London, Ontario
We paid the accrued bonus inside the 179-day window and kept the deduction in the year it was accrued. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — An employer providing company vehicles, London, Ontario
The review closed with no change. $42,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 6 · Cash and remittance control
$129,000 Of Working Capital Freed From The Tax Cycle — Higher-Frequency Remitter, Ottawa
Client: An employer whose remittance frequency moved up a threshold · Where: Ottawa, Ontario · Engagement: 3 weeks, fixed fee
Working capital freed$129,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — An employer whose remittance frequency moved up a threshold, Ottawa, Ontario
An employer whose remittance frequency moved up a threshold in Ottawa, Ontario was profitable on paper and short of cash every month. A bonus accrued to bring the year-end tax bill down and still unpaid more than a year later explained most of the gap.
What we did for An employer whose remittance frequency moved up a threshold, Ottawa, Ontario
We wrote each pay code against its income tax, CPP and EI treatment, so a new benefit could not reach the payroll without a decision on how it was withheld and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — An employer whose remittance frequency moved up a threshold, Ottawa, Ontario
$129,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
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.
