6 Record of Employment Filing 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 record of employment filing work, not a general example.
Case Study 1 · Deadline rescue
6-Week Turnaround Beat The Deadline And Saved $80,000 — Security Services Contractor, Red Deer
Client: A security services contractor · Where: Red Deer, Alberta · Engagement: 6 weeks, fixed fee
Late-filing penalty avoided$80,000
Filed with22 days to spare
Next yearPapers ready
The situation
With the deadline for record of employment filing weeks away, a security services contractor in Red Deer, Alberta was carrying company vehicles used personally with no logbook and no taxable benefit reported. The exposure if the date slipped was around $80,000.
What we did
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 22 days to spare. $80,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 2 · Sale and succession
$835,000 Sheltered By The Lifetime Capital Gains Exemption — Dental Practice, Regina
Client: A dental practice · Where: Regina, Saskatchewan · Engagement: 8 weeks, fixed fee
Gain sheltered$835,000
ClosingOn schedule
Share qualificationMet
The situation
A dental practice in Regina, Saskatchewan had an offer on the table and 11 months to close. The shares did not qualify for the capital gains exemption, and no valuation on file to support the price the parties had agreed was part of the reason.
What we did
We purified the corporation so the shares met the qualifying tests, then 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 well ahead of the closing date.
The result
The sale closed on schedule with $835,000 sheltered by the lifetime capital gains exemption across the shareholders.
Case Study 3 · Planning that cut the bill
$41,000 Cut From The Annual Tax Bill — 30-Employee Manufacturer, Burnaby
Client: A 30-employee manufacturer · Where: Burnaby, British Columbia · Engagement: 8 weeks, fixed fee
First-year saving$41,000
RepeatsAnnually
Filing positionUnchanged in risk
The situation
A 30-employee manufacturer in Burnaby, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly and still left T4s that did not agree to the payroll register or the general ledger on the table.
What we did
We modelled the current position against the alternatives before changing anything, then reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result
The change saved $41,000 in the first year and repeats annually. Nothing about the filings became more aggressive; the position is simply the one the rules already allowed.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $116,000 Vacated — Home-Care Agency, Saskatoon
A home-care agency in Saskatoon, Saskatchewan was carrying $116,000 of penalties and interest arising from long-term contractors who met every test for employment, much of it accumulated during a period the CRA itself had delayed.
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 framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result
The assessment was vacated. $116,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Missed incentive claimed
$46,000 In Credits Claimed That Prior Filings Had Missed — Retail Chain Across Two, Surrey
Client: A retail chain across two provinces · Where: Surrey, British Columbia · Engagement: 4 weeks, fixed fee
Credits claimed$46,000
Years adjusted7
Review outcomeNo adjustment
The situation
A retail chain across two provinces in Surrey, British Columbia had been filing for 7 years without ever claiming the incentives its activity qualified for. Behind that sat T4s that did not agree to the payroll register or the general ledger.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, then reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s.
The result
$46,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 6 · Cash and remittance control
Instalments Rebased, $103,000 Of Cash Returned To The Business — Landscaping Company with Seasonal, Winnipeg
Client: A landscaping company with seasonal staff · Where: Winnipeg, Manitoba · Engagement: 5 weeks, fixed fee
Cash returned$103,000
Instalment basisCurrent year
ReviewedQuarterly
The situation
A landscaping company with seasonal staff in Winnipeg, Manitoba was paying instalments calculated on a prior year that no longer reflected the business. Company vehicles used personally with no logbook and no taxable benefit reported was tying up $103,000 of cash.
What we did
We rebased the instalments on the current-year estimate rather than the prior-year default, and 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.
The result
$103,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
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.
