6 worked T4 Slip Preparation 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 t4 slip preparation work, not a specific client's file.
Case Study 1 · Planning that cut the bill
Remuneration Review Saved $61,000 Across Corporate And Personal Returns — Higher-Frequency Remitter, Hamilton
Client: An employer whose remittance frequency moved up a threshold · Where: Hamilton, Ontario · Engagement: 6 weeks, fixed fee
Combined saving$61,000
ScopeCorporate + personal
Future yearsNo rework needed
The situation — An employer whose remittance frequency moved up a threshold, Hamilton, Ontario
Nothing was wrong at an employer whose remittance frequency moved up a threshold in Hamilton, Ontario. The filings were on time and accurate. What they were not was planned. A bonus accrued to bring the year-end tax bill down and still unpaid more than a year later had never been reviewed.
What we did for An employer whose remittance frequency moved up a threshold, Hamilton, Ontario
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. 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 whose remittance frequency moved up a threshold, Hamilton, Ontario
$61,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 2 · Records and systems rebuilt
Month-End Close Cut From 9 Weeks To 10 Days — Mixed-Crew Construction Firm, Victoria
Client: A construction firm with union and non-union crews · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Close time before9 weeks
Close time after10 days
Year-endReview, not rebuild
The situation — A construction firm with union and non-union crews, Victoria, British Columbia
The accounting file at a construction firm with union and non-union crews in Victoria, British Columbia had a weak foundation. It was built on remittances still going out monthly after the business had moved to the accelerated threshold. The year-end had taken 9 weeks each of the last three years.
What we did for A construction firm with union and non-union crews, Victoria, British Columbia
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A construction firm with union and non-union crews, Victoria, British Columbia
The file reconciles. Month-end closes in 10 days instead of 9 weeks, and the year-end is a review rather than a reconstruction.
Case Study 3 · Objection and relief
Desk-Review Assessment Of $42,000 Vacated — Multi-Province Driver Fleet, Mississauga
Client: A logistics operator with drivers in three provinces · Where: Mississauga, Ontario · Engagement: 3 weeks, fixed fee
Assessment vacated$42,000
Supporting recordsNow on file
AccountCleared
The situation — A logistics operator with drivers in three provinces, Mississauga, Ontario
A logistics operator with drivers in three provinces in Mississauga, Ontario was carrying $42,000 of penalties and interest. The charges arose from T4s that did not agree to the payroll register or the general ledger. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A logistics operator with drivers in three provinces, Mississauga, Ontario
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. We framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A logistics operator with drivers in three provinces, Mississauga, Ontario
The assessment was vacated. $42,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 4 · Backlog brought current
Collections Halted And $111,000 Cut From A 7-Year Backlog — High-Turnover Restaurant, Brampton
Client: A restaurant with heavy seasonal turnover · Where: Brampton, Ontario · Engagement: 7 weeks, fixed fee
Balance reduced by$111,000
Backlog cleared7 years
CollectionsHalted
The situation — A restaurant with heavy seasonal turnover, Brampton, Ontario
By the time a restaurant with heavy seasonal turnover in Brampton, Ontario called, 7 years were outstanding. The CRA had assessed on estimates. Underneath it sat an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year.
What we did for A restaurant with heavy seasonal turnover, Brampton, Ontario
We reconstructed the records year by year. We paid the accrued bonus inside the 180-day window and kept the deduction in the year it was accrued. Each filing replaced an arbitrary assessment with a real one.
The result — A restaurant with heavy seasonal turnover, Brampton, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $111,000, and a relief application addressed part of the accumulated interest.
Case Study 5 · Missed incentive claimed
Incentive Review Recovered $24,000 Across 4 Open Years — Seasonal Landscaping Employer, Lethbridge
Client: A landscaping company with seasonal staff · Where: Lethbridge, Alberta · Engagement: 9 weeks, fixed fee
Recovered$24,000
Open years claimed4
Ongoing trackingIn place
The situation — A landscaping company with seasonal staff, Lethbridge, Alberta
An incentive review at a landscaping company with seasonal staff in Lethbridge, Alberta started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by 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, 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 documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — A landscaping company with seasonal staff, Lethbridge, Alberta
The credits produced $24,000 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 6 · Scaling without breaking
Scaled To 72 Staff With $39,500 Of Working Capital Freed — Part-Time Program Employer, Halifax
Client: A charity with part-time program staff · Where: Halifax, Nova Scotia · Engagement: 11 weeks, fixed fee
Headcount reached72
Working capital freed$39,500
Missed deadlinesZero
The situation — A charity with part-time program staff, Halifax, Nova Scotia
A charity with part-time program staff in Halifax, Nova Scotia was growing fast, with headcount reaching 72 in eighteen months. The back office had not kept up. A director facing a personal assessment for unremitted source deductions was the first thing to break.
What we did for A charity with part-time program staff, Halifax, Nova Scotia
We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing. We built the compliance calendar for the size the business was becoming rather than the size it had been.
The result — A charity with part-time program staff, Halifax, Nova Scotia
The business reached 72 staff with no missed remittance and no late filing. $39,500 of working capital was freed in the process.
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.
