6 PD7A Payroll Remittance Support 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 pd7a payroll remittance support work, not a general example.
Case Study 1 · Objection and relief
Notice Of Objection Allowed In Full, $33,500 Reversed — Construction Firm with Union, Kitchener
Client: A construction firm with union and non-union crews · Where: Kitchener, Ontario · Engagement: 11 weeks, fixed fee
Amount reversed$33,500
ObjectionAllowed in full
Account balanceNil
The situation
A construction firm with union and non-union crews in Kitchener, Ontario had been reassessed for $33,500 and had 16 days left on the objection deadline. The reassessment rested on a director facing a personal assessment for unremitted source deductions.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and 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.
The result
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 — Retail Chain Across Two, Barrie
Client: A retail chain across two provinces · Where: Barrie, Ontario · Engagement: 4 weeks, fixed fee
Years filed6
Assessed balance removed$53,000
CollectionsStopped
The situation
A retail chain across two provinces in Barrie, Ontario had not filed for 6 years. The CRA had issued arbitrary assessments, and the business was carrying long-term contractors who met every test for employment 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 reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, 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 $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 — Growing Tech Team, Calgary
Client: A growing tech team with stock options · Where: Calgary, Alberta · Engagement: 6 weeks, fixed fee
Claim value$23,500
AcceptedWithout adjustment
RepeatableAnnually
The situation
A growing tech team with stock options in Calgary, Alberta assumed the credits did not apply to a business its size. Company vehicles used personally with no logbook and no taxable benefit reported meant they had applied all along.
What we did
We identified the qualifying activity, built the documentation to support it, and reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result
$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 — Security Services Contractor, Winnipeg
A security services contractor in Winnipeg, Manitoba was growing fast — headcount to 48 in eighteen months — and the back office had not kept up. Remittances still going out monthly after the business had moved to the accelerated threshold was the first thing to break.
What we did
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, and built the compliance calendar for the size the business was becoming rather than the size it had been.
The result
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 — Landscaping Company with Seasonal, London
Client: A landscaping company with seasonal staff · Where: London, Ontario · Engagement: 3 weeks, fixed fee
Working capital freed$53,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A landscaping company with seasonal staff in London, Ontario 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
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 and built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$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 — Dental Practice, Red Deer
Client: A dental practice · Where: Red Deer, Alberta · Engagement: 7 weeks, fixed fee
Penalty cancelled$138,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A dental practice 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, and a penalty of $138,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s.
The result
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 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.
