6 worked Payroll Bookkeeping 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 bookkeeping work, not a specific client's file.
Case Study 1 · Cash and remittance control
$68,000 Of Working Capital Freed From The Tax Cycle — Contractor-Paid Clinic, Edmonton
Client: A clinic paying its associates as contractors · Where: Edmonton, Alberta · Engagement: 6 weeks, fixed fee
Working capital freed$68,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A clinic paying its associates as contractors, Edmonton, Alberta
A clinic paying its associates as contractors in Edmonton, Alberta was profitable on paper and short of cash every month. Company vehicles used personally with no logbook and no taxable benefit reported explained most of the gap.
What we did for A clinic paying its associates as contractors, Edmonton, Alberta
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A clinic paying its associates as contractors, Edmonton, Alberta
$68,000 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 2 · Planning that cut the bill
Remuneration Review Saved $28,500 Across Corporate And Personal Returns — Higher-Frequency Remitter, Windsor
Client: An employer whose remittance frequency moved up a threshold · Where: Windsor, Ontario · Engagement: 8 weeks, fixed fee
Combined saving$28,500
ScopeCorporate + personal
Future yearsNo rework needed
The situation — An employer whose remittance frequency moved up a threshold, Windsor, Ontario
Nothing was wrong at an employer whose remittance frequency moved up a threshold in Windsor, Ontario — the filings were on time and accurate. What they were not was planned. A director facing a personal assessment for unremitted source deductions had never been reviewed.
What we did for An employer whose remittance frequency moved up a threshold, Windsor, Ontario
We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing, 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 — An employer whose remittance frequency moved up a threshold, Windsor, Ontario
$28,500 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 3 · Scaling without breaking
Second-Province Expansion Handled, $32,000 Of Cash Released — Company-Vehicle Employer, Surrey
Client: An employer providing company vehicles · Where: Surrey, British Columbia · Engagement: 9 weeks, fixed fee
Cash released$32,000
New registrationsComplete on day one
Compliance gapsNone
The situation — An employer providing company vehicles, Surrey, British Columbia
Revenue at an employer providing company vehicles in Surrey, British Columbia was up sharply and cash was tighter than ever. Underneath it sat an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year.
What we did for An employer providing company vehicles, Surrey, British Columbia
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. Every new obligation — registration, remittance frequency, provincial filing — was set up before it was triggered, not after.
The result — An employer providing company vehicles, Surrey, British Columbia
$32,000 of cash was released from the working capital cycle, and the expansion completed with every registration and filing obligation covered from day one.
Case Study 4 · CRA review defended
$49,000 Reassessment Reduced To Nil On Review — Part-Time Program Employer, Guelph
Client: A charity with part-time program staff · Where: Guelph, Ontario · Engagement: 9 weeks, fixed fee
Reassessment reduced toNil
Tax protected$49,000
Prior filingsUndisturbed
The situation — A charity with part-time program staff, Guelph, Ontario
A review notice arrived at a charity with part-time program staff in Guelph, Ontario covering payroll bookkeeping for two tax years. The auditor's working position was an adjustment of $49,000, driven by remittances still going out monthly after the business had moved to the accelerated threshold.
What we did for A charity with part-time program staff, Guelph, Ontario
Rather than negotiate, we rebuilt the record. 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 submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A charity with part-time program staff, Guelph, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $49,000 and leaving the prior filings undisturbed.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $70,000 Across 3 Open Years — Manufacturing Employer, Burnaby
Client: A 30-employee manufacturer · Where: Burnaby, British Columbia · Engagement: 11 weeks, fixed fee
Recovered$70,000
Open years claimed3
Ongoing trackingIn place
The situation — A 30-employee manufacturer, Burnaby, British Columbia
An incentive review at a 30-employee manufacturer in Burnaby, British Columbia started from a simple question: what has never been claimed? The answer ran to 3 years, driven by T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty.
What we did for A 30-employee manufacturer, Burnaby, British Columbia
We paid the accrued bonus inside the 179-day window and kept the deduction in the year it was accrued, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A 30-employee manufacturer, Burnaby, British Columbia
The credits produced $70,000 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 · Sale and succession
Share Sale Restructured, $565,000 Less Tax On Closing — High-Turnover Restaurant, Vancouver
Client: A restaurant with heavy seasonal turnover · Where: Vancouver, British Columbia · Engagement: 3 weeks, fixed fee
Tax saved on closing$565,000
PriceAs agreed
Post-closing adjustmentsNone
The situation — A restaurant with heavy seasonal turnover, Vancouver, British Columbia
A restaurant with heavy seasonal turnover in Vancouver, British Columbia was preparing to sell. Due diligence surfaced a minute book with no resolutions behind a decade of dividends, which would have reduced the price or killed the deal outright.
What we did for A restaurant with heavy seasonal turnover, Vancouver, British Columbia
We cleaned up the historical file, 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, and prepared the due-diligence package the buyer's advisers actually asked for.
The result — A restaurant with heavy seasonal turnover, Vancouver, British Columbia
The deal closed at the agreed price. $565,000 of tax was saved against the structure originally proposed, with no post-closing adjustment.
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.
