6 Payroll Account Registration 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 payroll account registration work, not a general example.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $32,000 Across Corporate And Personal Returns — Corporation Reviving After Administrative, Hamilton
Client: A corporation reviving after administrative dissolution · Where: Hamilton, Ontario · Engagement: 3 weeks, fixed fee
Combined saving$32,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation
Nothing was wrong at a corporation reviving after administrative dissolution in Hamilton, Ontario — the filings were on time and accurate. What they were not was planned. A corporation dissolved administratively for missed annual returns while still operating had never been reviewed.
What we did
We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed, and ran the numbers across both the corporate and personal returns so the saving was real rather than deferred into someone else's hands.
The result
$32,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Backlog brought current
4 Years Filed, $142,000 Removed From The Assessed Balance — E-Commerce Seller Incorporating Federally, Toronto
An e-commerce seller incorporating federally in Toronto, Ontario had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying dividends paid for three years with no directors’ resolutions behind them 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 restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules, 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 $142,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 3 · Cash and remittance control
Remittance Schedule Corrected, $119,000 Refunded — Consultant Incorporating After Two, Victoria
Client: A consultant incorporating after two years of self-employment · Where: Victoria, British Columbia · Engagement: 11 weeks, fixed fee
Overpayment refunded$119,000
Late remittances sinceZero
ScheduleAutomated
The situation
Remittances at a consultant incorporating after two years of self-employment in Victoria, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat GST/HST collected for eight months before the RT account was ever opened.
What we did
We reconstructed the minute book with resolutions for each historical dividend and share transaction, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result
Penalties stopped from the following remittance onwards, and $119,000 of overpaid instalments was refunded.
Case Study 4 · Sale and succession
Share Sale Restructured, $645,000 Less Tax On Closing — Professional Forming a Professional, Saskatoon
Client: A professional forming a professional corporation · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
Tax saved on closing$645,000
PriceAs agreed
Post-closing adjustmentsNone
The situation
A professional forming a professional corporation in Saskatoon, Saskatchewan was preparing to sell. Due diligence surfaced no valuation on file to support the price the parties had agreed, which would have reduced the price or killed the deal outright.
What we did
We cleaned up the historical file, revived the corporation, filed the outstanding annual returns, and set a compliance calendar covering both the corporate registry and the CRA, and prepared the due-diligence package the buyer's advisers actually asked for.
The result
The deal closed at the agreed price. $645,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
Case Study 5 · Records and systems rebuilt
17 Months Reconciled And $20,000 Of Input Tax Recovered — Partnership Converting to a, Mississauga
Client: A partnership converting to a corporation · Where: Mississauga, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled17
Input tax recovered$20,000
Close time9 days
The situation
A partnership converting to a corporation in Mississauga, Ontario was carrying a single class of common shares that made income splitting impossible. Nothing reconciled, and every filing started with 17 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We selected a year-end that put the balance-due date after the seasonal cash peak, then registered every program account the business actually needed, then set the routine that keeps it clean.
The result
17 months reconciled to the bank. The close now takes 9 days, and $20,000 of previously unclaimable input tax was recovered in the process.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $89,000 Across 4 Open Years — Family Business Adding a, Barrie
Client: A family business adding a second class of shares · Where: Barrie, Ontario · Engagement: 8 weeks, fixed fee
Recovered$89,000
Open years claimed4
Ongoing trackingIn place
The situation
An incentive review at a family business adding a second class of shares in Barrie, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years, driven by GST/HST collected for eight months before the RT account was ever opened.
What we did
We restructured the share capital so dividends could be directed deliberately, respecting the TOSI rules, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result
The credits produced $89,000 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.
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.
