6 worked Partnership 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 partnership payroll services work, not a specific client's file.
Case Study 1 · Planning that cut the bill
$59,000 Cut From The Annual Tax Bill — Stock-Option Tech Team, Brampton
Client: A growing tech team with stock options · Where: Brampton, Ontario · Engagement: 11 weeks, fixed fee
First-year saving$59,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A growing tech team with stock options, Brampton, Ontario
A growing tech team with stock options in Brampton, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left T4s that did not agree to the payroll register or the general ledger on the table.
What we did for A growing tech team with stock options, Brampton, Ontario
We modelled the current position against the alternatives before changing anything. Then we reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result — A growing tech team with stock options, Brampton, Ontario
The change saved $59,000 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 2 · Missed incentive claimed
$71,000 Credit Claim Filed And Accepted Without Adjustment — High-Turnover Restaurant, Saskatoon
Client: A restaurant with heavy seasonal turnover · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
Claim value$71,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A restaurant with heavy seasonal turnover, Saskatoon, Saskatchewan
A restaurant with heavy seasonal turnover in Saskatoon, Saskatchewan assumed the credits did not apply to a business its size. Remittances still going out monthly after the business had moved to the accelerated threshold meant they had applied all along.
What we did for A restaurant with heavy seasonal turnover, Saskatoon, Saskatchewan
We identified the qualifying activity and built the documentation to support it. Then we reviewed each contractor against the CRA’s control and integration tests and converted those who met the employment tests. We priced the transition before it was forced by a ruling.
The result — A restaurant with heavy seasonal turnover, Saskatoon, Saskatchewan
$71,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 3 · Structure rebuilt
Holding Structure Added, $44,000 Saved Annually — Higher-Frequency Remitter, Hamilton
Client: An employer whose remittance frequency moved up a threshold · Where: Hamilton, Ontario · Engagement: 6 weeks, fixed fee
Annual saving$44,000
ReorganisationTax-neutral
StructureMatches operations
The situation — An employer whose remittance frequency moved up a threshold, Hamilton, Ontario
The structure at an employer whose remittance frequency moved up a threshold in Hamilton, Ontario needed fixing. The file was carrying a director facing a personal assessment for unremitted source deductions. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
What we did for An employer whose remittance frequency moved up a threshold, Hamilton, Ontario
We worked with the client's lawyer. Together, we wrote each pay code against its income tax, CPP and EI treatment. That way, a new benefit could not reach the payroll without a decision on how it was withheld. We also prepared the elections, resolutions and valuations the structure needed to stand up.
The result — An employer whose remittance frequency moved up a threshold, Hamilton, Ontario
The structure now matches the business. Annual saving of $44,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Records and systems rebuilt
14 Months Reconciled And $4,300 Of Input Tax Recovered — Seasonal Landscaping Employer, Edmonton
Client: A landscaping company with seasonal staff · Where: Edmonton, Alberta · Engagement: 7 weeks, fixed fee
Months reconciled14
Input tax recovered$4,300
Close time8 days
The situation — A landscaping company with seasonal staff, Edmonton, Alberta
Nothing reconciled at a landscaping company with seasonal staff in Edmonton, Alberta. Every filing started with 14 months of cleanup. The file was carrying remittances still going out monthly after the business had moved to the accelerated threshold.
What we did for A landscaping company with seasonal staff, Edmonton, Alberta
We rebuilt from source rather than correcting on top of the existing file. We corrected the CPP and EI withholding for the balance of the year. We set the employee up to recover the over-deduction on the personal return. Then we set the routine that keeps it clean.
The result — A landscaping company with seasonal staff, Edmonton, Alberta
14 months reconciled to the bank. The close now takes 8 days, and $4,300 of previously unclaimable input tax was recovered in the process.
Case Study 5 · Scaling without breaking
Growth Handled Without A Missed Filing, $58,000 Freed — Mixed-Crew Construction Firm, Calgary
Client: A construction firm with union and non-union crews · Where: Calgary, Alberta · Engagement: 4 weeks, fixed fee
Cash freed$58,000
Compliance failuresNone
ReportingMonthly
The situation — A construction firm with union and non-union crews, Calgary, Alberta
A construction firm with union and non-union crews in Calgary, Alberta was opening in a second province. That meant different filing obligations and a different payroll regime. A bonus accrued to bring the year-end tax bill down and still unpaid more than a year later already sat in the file.
What we did for A construction firm with union and non-union crews, Calgary, Alberta
We paid the accrued bonus inside the 180-day window and kept the deduction in the year it was accrued. We then put monthly reporting in place. That let the owner see the cash effect of growth while there was still time to act on it.
The result — A construction firm with union and non-union crews, Calgary, Alberta
Growth was absorbed without a compliance failure. $58,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 6 · Sale and succession
$805,000 Sheltered By The Lifetime Capital Gains Exemption — Part-Time Program Employer, Guelph
Client: A charity with part-time program staff · Where: Guelph, Ontario · Engagement: 4 weeks, fixed fee
Gain sheltered$805,000
ClosingOn schedule
Share qualificationMet
The situation — A charity with part-time program staff, Guelph, Ontario
A charity with part-time program staff in Guelph, Ontario had an offer on the table and 12 months to close. The shares did not qualify for the capital gains exemption. Passive assets sitting inside the operating company, disqualifying the shares was part of the reason.
What we did for A charity with part-time program staff, Guelph, Ontario
We purified the corporation so the shares met the qualifying tests. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. All of it was done well ahead of the closing date.
The result — A charity with part-time program staff, Guelph, Ontario
The sale closed on schedule with $805,000 sheltered by the lifetime capital gains exemption across the shareholders.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. 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.
