6 worked T4A 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 t4a slip preparation work, not a specific client's file.
Case Study 1 · Scaling without breaking
Second-Province Expansion Handled, $143,000 Of Cash Released — Contractor-Paid Clinic, Vancouver
Client: A clinic paying its associates as contractors. Where: Vancouver, British Columbia. Engagement: 11 weeks, fixed fee.
Cash released$143,000
New registrationsComplete on day one
Compliance gapsNone
Case 1: the situation
Revenue at a clinic paying its associates as contractors in Vancouver, British Columbia was up sharply and cash was tighter than ever. Underneath it sat remittances still going out monthly after the business had moved to the accelerated threshold.
Case 1: what we did
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. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
Case 1: the result
$143,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 2 · Records and systems rebuilt
33 Months Reconciled And $19,000 Of Input Tax Recovered — Company-Vehicle Employer, Kitchener
Client: An employer providing company vehicles. Where: Kitchener, Ontario. Engagement: 4 weeks, fixed fee.
Months reconciled33
Input tax recovered$19,000
Close time4 days
Case 2: the situation
Nothing reconciled at an employer providing company vehicles in Kitchener, Ontario. Every filing started with 33 months of cleanup. The file was carrying company vehicles used personally with no logbook and no taxable benefit reported.
Case 2: what we did
We rebuilt from source rather than correcting on top of the existing file. We paid the accrued bonus inside the 180-day window and kept the deduction in the year it was accrued. Then we set the routine that keeps it clean.
Case 2: the result
33 months reconciled to the bank. The close now takes 4 days, and $19,000 of previously unclaimable input tax was recovered in the process.
The structure at a 30-employee manufacturer in Edmonton, Alberta needed fixing. The file was carrying a director facing a personal assessment for unremitted source deductions. Every option for fixing it ran through a reorganisation that had to be done without triggering tax.
Case 3: what we did
We worked with the client's lawyer. Together, 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 prepared the elections, resolutions and valuations the structure needed to stand up.
Case 3: the result
The structure now matches the business. Annual saving of $16,000, and the reorganisation itself was tax-neutral.
Case Study 4 · Missed incentive claimed
Incentive Review Recovered $138,000 Across 4 Open Years — Home-Care Agency, Victoria
Client: A home-care agency. Where: Victoria, British Columbia. Engagement: 5 weeks, fixed fee.
Recovered$138,000
Open years claimed4
Ongoing trackingIn place
Case 4: the situation
An incentive review at a home-care agency in Victoria, British Columbia started from a simple question: what has never been claimed? The answer ran to 4 years. It was driven by an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year.
Case 4: what we did
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 documented eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
Case 4: the result
The credits produced $138,000 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 5 · Planning that cut the bill
Remuneration Review Saved $13,000 Across Corporate And Personal Returns — Two-Province Retail Chain, Winnipeg
Client: A retail chain across two provinces. Where: Winnipeg, Manitoba. Engagement: 11 weeks, fixed fee.
Combined saving$13,000
ScopeCorporate + personal
Future yearsNo rework needed
Case 5: the situation
Nothing was wrong at a retail chain across two provinces in Winnipeg, Manitoba. The filings were on time and accurate. What they were not was planned. Long-term contractors who met every test for employment had never been reviewed.
Case 5: what we did
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands.
Case 5: the result
$13,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 6 · Deadline rescue
5-Week Turnaround Beat The Deadline And Saved $130,000 — Security Services Contractor, Moncton
Client: A security services contractor. Where: Moncton, New Brunswick. Engagement: 5 weeks, fixed fee.
Late-filing penalty avoided$130,000
Filed with22 days to spare
Next yearPapers ready
Case 6: the situation
A security services contractor in Moncton, New Brunswick was weeks away from the deadline for T4A slip preparation. Behind that sat T4s that did not agree to the payroll register or the general ledger. The exposure if the date slipped was around $130,000.
Case 6: what we did
We filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing. The filing went in complete rather than provisional, so there was no amended return to follow.
Case 6: the result
Filed with 22 days to spare. $130,000 in late-filing penalties avoided, and the working papers are ready for the following 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.
