6 worked Payroll Remittance 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 payroll remittance services work, not a specific client's file.
Case Study 1 · Missed incentive claimed
Incentive Review Recovered $68,000 Across 7 Open Years — Multi-Province Driver Fleet, Ottawa
Client: A logistics operator with drivers in three provinces · Where: Ottawa, Ontario · Engagement: 3 weeks, fixed fee
Recovered$68,000
Open years claimed7
Ongoing trackingIn place
The situation — A logistics operator with drivers in three provinces, Ottawa, Ontario
An incentive review at a logistics operator with drivers in three provinces in Ottawa, Ontario started from a simple question: what has never been claimed? The answer ran to 7 years. It was driven by T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty.
What we did for A logistics operator with drivers in three provinces, Ottawa, Ontario
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. We documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A logistics operator with drivers in three provinces, Ottawa, Ontario
The credits produced $68,000 across the open years. The tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Case Study 2 · CRA review defended
$14,500 Reassessment Reduced To Nil On Review — Contractor-Paid Clinic, Regina
Client: A clinic paying its associates as contractors · Where: Regina, Saskatchewan · Engagement: 6 weeks, fixed fee
Reassessment reduced toNil
Tax protected$14,500
Prior filingsUndisturbed
The situation — A clinic paying its associates as contractors, Regina, Saskatchewan
A review notice arrived at a clinic paying its associates as contractors in Regina, Saskatchewan, covering payroll remittance services for two tax years. The auditor's working position was an adjustment of $14,500. It was driven by a director facing a personal assessment for unremitted source deductions.
What we did for A clinic paying its associates as contractors, Regina, Saskatchewan
Rather than negotiate, we rebuilt the record. We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing. We then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A clinic paying its associates as contractors, Regina, Saskatchewan
The auditor accepted the documented position and closed the review without adjustment, protecting $14,500 and leaving the prior filings undisturbed.
Case Study 3 · Scaling without breaking
Growth Handled Without A Missed Filing, $148,000 Freed — Higher-Frequency Remitter, Lethbridge
Client: An employer whose remittance frequency moved up a threshold · Where: Lethbridge, Alberta · Engagement: 3 weeks, fixed fee
Cash freed$148,000
Compliance failuresNone
ReportingMonthly
The situation — An employer whose remittance frequency moved up a threshold, Lethbridge, Alberta
An employer whose remittance frequency moved up a threshold in Lethbridge, 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 An employer whose remittance frequency moved up a threshold, Lethbridge, Alberta
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. 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 — An employer whose remittance frequency moved up a threshold, Lethbridge, Alberta
Growth was absorbed without a compliance failure. $148,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 4 · Planning that cut the bill
Remuneration Review Saved $11,000 Across Corporate And Personal Returns — Company-Vehicle Employer, Surrey
Client: An employer providing company vehicles · Where: Surrey, British Columbia · Engagement: 8 weeks, fixed fee
Combined saving$11,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — An employer providing company vehicles, Surrey, British Columbia
Nothing was wrong at an employer providing company vehicles in Surrey, British Columbia. The filings were on time and accurate. What they were not was planned. An employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year had never been reviewed.
What we did for An employer providing company vehicles, Surrey, British Columbia
We paid the accrued bonus inside the 180-day window and kept the deduction in the year it was accrued. We 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 providing company vehicles, Surrey, British Columbia
$11,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 5 · Cash and remittance control
Remittance Schedule Corrected, $65,000 Refunded — Part-Time Program Employer, Victoria
Client: A charity with part-time program staff · Where: Victoria, British Columbia · Engagement: 9 weeks, fixed fee
Overpayment refunded$65,000
Late remittances sinceZero
ScheduleAutomated
The situation — A charity with part-time program staff, Victoria, British Columbia
Remittances at a charity with part-time program staff in Victoria, British Columbia were consistently late by a few days. That 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 charity with part-time program staff, Victoria, British Columbia
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. Then we moved the remittance dates into a scheduled process rather than a monthly decision.
The result — A charity with part-time program staff, Victoria, British Columbia
Penalties stopped from the following remittance onwards, and $65,000 of overpaid instalments was refunded.
Case Study 6 · Records and systems rebuilt
Books Rebuilt From Source, $21,000 In Unclaimed Input Tax Found — Manufacturing Employer, Vancouver
Client: A 30-employee manufacturer · Where: Vancouver, British Columbia · Engagement: 9 weeks, fixed fee
Unclaimed tax found$21,000
Records rebuilt10 months
ProcessDocumented
The situation — A 30-employee manufacturer, Vancouver, British Columbia
A 30-employee manufacturer in Vancouver, British Columbia could not answer basic questions about its own numbers. Remittances still going out monthly after the business had moved to the accelerated threshold sat between the bank statements and the ledger.
What we did for A 30-employee manufacturer, Vancouver, British Columbia
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. We then documented the process so the work does not depend on any one person remembering how it was done.
The result — A 30-employee manufacturer, Vancouver, British Columbia
Records rebuilt and reconciled, $21,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.
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.
