6 worked Payroll Account Registration 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 payroll account registration work, not a specific client's file.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $32,000 Across Corporate And Personal Returns — Part-Time Program Employer, Hamilton
Client: A charity with part-time program staff · Where: Hamilton, Ontario · Engagement: 3 weeks, fixed fee
Combined saving$32,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — A charity with part-time program staff, Hamilton, Ontario
Nothing was wrong at a charity with part-time program staff in Hamilton, Ontario — the filings were on time and accurate. What they were not was planned. A bonus accrued to bring the year-end tax bill down and still unpaid more than a year later had never been reviewed.
What we did for A charity with part-time program staff, Hamilton, Ontario
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, 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 — A charity with part-time program staff, Hamilton, Ontario
$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 — Home-Care Agency, Toronto
The situation — A home-care agency, Toronto, Ontario
A home-care agency in Toronto, Ontario had not filed for 4 years. The CRA had issued arbitrary assessments, and the business was carrying company vehicles used personally with no logbook and no taxable benefit reported on top of a growing interest balance.
What we did for A home-care agency, Toronto, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We paid the accrued bonus inside the 179-day window and kept the deduction in the year it was accrued, filing the years in sequence rather than all at once.
The result — A home-care agency, Toronto, Ontario
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 — Stock-Option Tech Team, Victoria
Client: A growing tech team with stock options · Where: Victoria, British Columbia · Engagement: 11 weeks, fixed fee
Overpayment refunded$119,000
Late remittances sinceZero
ScheduleAutomated
The situation — A growing tech team with stock options, Victoria, British Columbia
Remittances at a growing tech team with stock options in Victoria, British Columbia were consistently late by a few days, which was enough to trigger penalties every quarter. Behind it sat T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty.
What we did for A growing tech team with stock options, Victoria, British Columbia
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips, then moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A growing tech team with stock options, Victoria, British Columbia
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 — Dental Practice, Saskatoon
Client: A dental practice · Where: Saskatoon, Saskatchewan · Engagement: 7 weeks, fixed fee
Tax saved on closing$645,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A dental practice, Saskatoon, Saskatchewan
A dental practice 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 for A dental practice, Saskatoon, Saskatchewan
We cleaned up the historical file, reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, and prepared the due-diligence package the buyer's advisers actually asked for.
The result — A dental practice, Saskatoon, Saskatchewan
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 — Higher-Frequency Remitter, Mississauga
Client: An employer whose remittance frequency moved up a threshold · Where: Mississauga, Ontario · Engagement: 4 weeks, fixed fee
Months reconciled17
Input tax recovered$20,000
Close time9 days
The situation — An employer whose remittance frequency moved up a threshold, Mississauga, Ontario
An employer whose remittance frequency moved up a threshold in Mississauga, Ontario was carrying long-term contractors who met every test for employment. Nothing reconciled, and every filing started with 17 months of cleanup.
What we did for An employer whose remittance frequency moved up a threshold, Mississauga, Ontario
We rebuilt from source rather than correcting on top of the existing file. 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 set the routine that keeps it clean.
The result — An employer whose remittance frequency moved up a threshold, Mississauga, Ontario
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 — Manufacturing Employer, Barrie
The situation — A 30-employee manufacturer, Barrie, Ontario
An incentive review at a 30-employee manufacturer in Barrie, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years, driven by a director facing a personal assessment for unremitted source deductions.
What we did for A 30-employee manufacturer, Barrie, Ontario
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 — A 30-employee manufacturer, Barrie, Ontario
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, 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.
