6 T4 and T4A Amendment 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 t4 and t4a amendment work, not a general example.
Case Study 1 · Scaling without breaking
Growth Handled Without A Missed Filing, $77,000 Freed — Home-Care Agency, Vancouver
Client: A home-care agency · Where: Vancouver, British Columbia · Engagement: 6 weeks, fixed fee
Cash freed$77,000
Compliance failuresNone
ReportingMonthly
The situation
A home-care agency in Vancouver, British Columbia was opening in a second province — different filing obligations, a different payroll regime, and T4s that did not agree to the payroll register or the general ledger already in the file.
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 put monthly reporting in place so the owner could see the cash effect of growth while there was still time to act on it.
The result
Growth was absorbed without a compliance failure. $77,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 2 · Objection and relief
$135,000 Of Penalties And Interest Cancelled On Relief — Dental Practice, Kitchener
Client: A dental practice · Where: Kitchener, Ontario · Engagement: 5 weeks, fixed fee
Penalties and interest cancelled$135,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation
An assessment of $135,000 landed at a dental practice in Kitchener, Ontario following a desk review. The auditor had not seen the records behind a director facing a personal assessment for unremitted source deductions.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips, then set out the legislative basis for the position alongside the documents supporting it.
The result
$135,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 3 · CRA review defended
$93,000 Proposed Adjustment Withdrawn In Full — Retail Chain Across Two, Edmonton
Client: A retail chain across two provinces · Where: Edmonton, Alberta · Engagement: 8 weeks, fixed fee
Adjustment withdrawn$93,000
File closed in8 weeks
Penalties assessedNone
The situation
A retail chain across two provinces in Edmonton, Alberta received a proposal letter opening a review of t4 and t4a amendment. The CRA had identified remittances still going out monthly after the business had moved to the accelerated threshold and proposed an adjustment of $93,000, with 30 days to respond.
What we did
We treated the response as an evidence exercise rather than an argument. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, then indexed every supporting document against the specific line the auditor had questioned.
The result
The proposed adjustment was withdrawn in full — all $93,000 of it. The file closed in 8 weeks with no change to the assessed amounts and no penalty.
Case Study 4 · Deadline rescue
3-Week Turnaround Beat The Deadline And Saved $65,000 — 30-Employee Manufacturer, Victoria
Client: A 30-employee manufacturer · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Late-filing penalty avoided$65,000
Filed with14 days to spare
Next yearPapers ready
The situation
With the deadline for t4 and t4a amendment weeks away, a 30-employee manufacturer in Victoria, British Columbia was carrying long-term contractors who met every test for employment. The exposure if the date slipped was around $65,000.
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. The filing went in complete rather than provisional, so there was no amended return to follow.
The result
Filed with 14 days to spare. $65,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 5 · Missed incentive claimed
$47,000 In Credits Claimed That Prior Filings Had Missed — Security Services Contractor, Winnipeg
A security services contractor in Winnipeg, Manitoba had been filing for 4 years without ever claiming the incentives its activity qualified for. Behind that sat long-term contractors who met every test for employment.
What we did
We tested each activity against the eligibility criteria rather than the description on the invoice, 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.
The result
$47,000 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.
Case Study 6 · Records and systems rebuilt
Month-End Close Cut From 6 Weeks To 9 Days — Construction Firm with Union, Moncton
Client: A construction firm with union and non-union crews · Where: Moncton, New Brunswick · Engagement: 8 weeks, fixed fee
Close time before6 weeks
Close time after9 days
Year-endReview, not rebuild
The situation
The accounting file at a construction firm with union and non-union crews in Moncton, New Brunswick was built on T4s that did not agree to the payroll register or the general ledger. The year-end had taken 6 weeks each of the last three years.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips and moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result
The file reconciles. Month-end closes in 9 days instead of 6 weeks, and the year-end is a review rather than a reconstruction.
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.
