6 worked PD7A Payroll Remittance Support 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 pd7a payroll remittance support work, not a specific client's file.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $33,500 Reversed — Seasonal Landscaping Employer, Kitchener
Client: A landscaping company with seasonal staff · Where: Kitchener, Ontario · Engagement: 11 weeks, fixed fee
Amount reversed$33,500
ObjectionAllowed in full
Account balanceNil
The situation — A landscaping company with seasonal staff, Kitchener, Ontario
A landscaping company with seasonal staff in Kitchener, Ontario had been reassessed for $33,500. 16 days were left on the objection deadline. The reassessment rested on a bonus accrued to bring the year-end tax bill down and still unpaid more than a year later.
What we did for A landscaping company with seasonal staff, Kitchener, Ontario
We filed the objection inside the deadline with a complete submission rather than a placeholder. Alongside it, 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.
The result — A landscaping company with seasonal staff, Kitchener, Ontario
The appeals officer allowed the objection in full. $33,500 was reversed and the account returned to a nil balance.
Case Study 2 · Backlog brought current
6 Years Filed, $53,000 Removed From The Assessed Balance — Higher-Frequency Remitter, Barrie
Client: An employer whose remittance frequency moved up a threshold · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Years filed6
Assessed balance removed$53,000
CollectionsStopped
The situation — An employer whose remittance frequency moved up a threshold, Barrie, Ontario
An employer whose remittance frequency moved up a threshold in Barrie, Ontario had not filed for 6 years. The CRA had issued arbitrary assessments. The business was carrying T4s that did not agree to the payroll register or the general ledger. That came on top of a growing interest balance.
What we did for An employer whose remittance frequency moved up a threshold, Barrie, Ontario
We started with the oldest year and worked forward so each year's closing balances fed the next. We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing. We filed the years in sequence rather than all at once.
The result — An employer whose remittance frequency moved up a threshold, Barrie, Ontario
Every year is now filed and assessed on actual figures. The notional assessments were vacated and $53,000 of the estimated balance came off, with a payment arrangement covering the rest.
Case Study 3 · Missed incentive claimed
$23,500 Credit Claim Filed And Accepted Without Adjustment — High-Turnover Restaurant, Calgary
Client: A restaurant with heavy seasonal turnover · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Claim value$23,500
AcceptedWithout adjustment
RepeatableAnnually
The situation — A restaurant with heavy seasonal turnover, Calgary, Alberta
A restaurant with heavy seasonal turnover in Calgary, Alberta assumed the credits did not apply to a business its size. T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty meant they had applied all along.
What we did for A restaurant with heavy seasonal turnover, Calgary, Alberta
We identified the qualifying activity and built the documentation to support it. Then 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.
The result — A restaurant with heavy seasonal turnover, Calgary, Alberta
$23,500 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
Case Study 4 · Scaling without breaking
Scaled To 48 Staff With $61,000 Of Working Capital Freed — Stock-Option Tech Team, Winnipeg
Client: A growing tech team with stock options · Where: Winnipeg, Manitoba · Engagement: 4 weeks, fixed fee
Headcount reached48
Working capital freed$61,000
Missed deadlinesZero
The situation — A growing tech team with stock options, Winnipeg, Manitoba
A growing tech team with stock options in Winnipeg, Manitoba was growing fast, with headcount reaching 48 in eighteen months. The back office had not kept up. T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty was the first thing to break.
What we did for A growing tech team with stock options, Winnipeg, Manitoba
We moved the account to the correct remitter frequency and caught up the arrears. We filed a taxpayer relief request that cancelled the bulk of the penalty. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A growing tech team with stock options, Winnipeg, Manitoba
The business reached 48 staff with no missed remittance and no late filing. $61,000 of working capital was freed in the process.
Case Study 5 · Cash and remittance control
$53,000 Of Working Capital Freed From The Tax Cycle — Multi-Province Driver Fleet, London
Client: A logistics operator with drivers in three provinces · Where: London, Ontario · Engagement: 3 weeks, fixed fee
Working capital freed$53,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation — A logistics operator with drivers in three provinces, London, Ontario
A logistics operator with drivers in three provinces in London, Ontario was profitable on paper and short of cash every month. An employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year explained most of the gap.
What we did for A logistics operator with drivers in three provinces, London, Ontario
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 also built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result — A logistics operator with drivers in three provinces, London, Ontario
$53,000 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 6 · Deadline rescue
$138,000 Late-Filing Penalty Cancelled On Relief Application — Part-Time Program Employer, Red Deer
Client: A charity with part-time program staff · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Penalty cancelled$138,000
Relief applicationGranted
ReturnAccepted as filed
The situation — A charity with part-time program staff, Red Deer, Alberta
A charity with part-time program staff in Red Deer, Alberta had already missed one deadline and was about to miss a second. Behind it sat a director facing a personal assessment for unremitted source deductions. A penalty of $138,000 was accruing.
What we did for A charity with part-time program staff, Red Deer, Alberta
We split the work into what had to happen before the deadline and what could follow it. Then we reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s.
The result — A charity with part-time program staff, Red Deer, Alberta
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $138,000 of the penalty already assessed on the earlier year.
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.
