6 Off-Cycle Payroll Processing 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 off-cycle payroll processing work, not a general example.
Case Study 1 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $31,500 Saved Each Year — Dental Practice, Guelph
Client: A dental practice · Where: Guelph, Ontario · Engagement: 5 weeks, fixed fee
Annual saving$31,500
Tax on reorganisationDeferred
Elections filedOn time
The situation
A dental practice in Guelph, Ontario had outgrown the structure it started with. A director facing a personal assessment for unremitted source deductions 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 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 — 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 $31,500 a year while removing the exposure the old one carried.
Client: A security services contractor · Where: Halifax, Nova Scotia · Engagement: 10 weeks, fixed fee
Penalty cancelled$23,500
Relief applicationGranted
ReturnAccepted as filed
The situation
A security services contractor in Halifax, Nova Scotia had already missed one deadline and was about to miss a second. Behind it sat remittances still going out monthly after the business had moved to the accelerated threshold, and a penalty of $23,500 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $23,500 of the penalty already assessed on the earlier year.
Case Study 3 · Cash and remittance control
$155,000 Of Working Capital Freed From The Tax Cycle — Retail Chain Across Two, Barrie
Client: A retail chain across two provinces · Where: Barrie, Ontario · Engagement: 10 weeks, fixed fee
Working capital freed$155,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A retail chain across two provinces in Barrie, Ontario was profitable on paper and short of cash every month. Long-term contractors who met every test for employment explained most of the gap.
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 a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$155,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 4 · Scaling without breaking
Growth Handled Without A Missed Filing, $85,000 Freed — Home-Care Agency, Hamilton
A home-care agency in Hamilton, Ontario was opening in a second province — different filing obligations, a different payroll regime, and company vehicles used personally with no logbook and no taxable benefit reported already in the file.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips and put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $85,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $51,000 Across 6 Open Years — 30-Employee Manufacturer, Windsor
An incentive review at a 30-employee manufacturer in Windsor, Ontario started from a simple question: what has never been claimed? The answer ran to 6 years, driven by company vehicles used personally with no logbook and no taxable benefit reported.
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, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $51,000 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 6 · Backlog brought current
4 Years Filed, $85,000 Removed From The Assessed Balance — Logistics Operator with Drivers, Ottawa
Client: A logistics operator with drivers in three provinces · Where: Ottawa, Ontario · Engagement: 8 weeks, fixed fee
Years filed4
Assessed balance removed$85,000
CollectionsStopped
The situation
A logistics operator with drivers in three provinces in Ottawa, Ontario had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying a director facing a personal assessment for unremitted source deductions 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 $85,000 of the estimated balance came off, with a payment arrangement covering the rest.
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.
