6 worked WCB Registration and Reporting 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 wcb registration and reporting work, not a specific client's file.
Case Study 1 · CRA review defended
Audit Defence Closed In 3 Weeks, $77,000 Cleared — Stock-Option Tech Team, Victoria
Client: A growing tech team with stock options · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Proposed tax cleared$77,000
Review duration3 weeks
OutcomeNo change
The situation — A growing tech team with stock options, Victoria, British Columbia
A growing tech team with stock options in Victoria, British Columbia was selected for review. T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty had shown up in the CRA's automated matching. The proposed adjustment on WCB registration and reporting came to $77,000.
What we did for A growing tech team with stock options, Victoria, British Columbia
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. Every figure in the response traced to a source record the auditor could verify without asking a second question.
The result — A growing tech team with stock options, Victoria, British Columbia
The review closed with no change. $77,000 of proposed tax came off the table, and the documentation now in place makes the next review a short one.
Case Study 2 · Planning that cut the bill
Remuneration Review Saved $54,000 Across Corporate And Personal Returns — Manufacturing Employer, London
The situation — A 30-employee manufacturer, London, Ontario
Nothing was wrong at a 30-employee manufacturer in London, Ontario. The filings were on time and accurate. What they were not was planned. T4s that did not agree to the payroll register or the general ledger had never been reviewed.
What we did for A 30-employee manufacturer, London, 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 — A 30-employee manufacturer, London, Ontario
$54,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
Case Study 3 · Records and systems rebuilt
Month-End Close Cut From 6 Weeks To 9 Days — Multi-Province Driver Fleet, Ottawa
Client: A logistics operator with drivers in three provinces · Where: Ottawa, Ontario · Engagement: 6 weeks, fixed fee
Close time before6 weeks
Close time after9 days
Year-endReview, not rebuild
The situation — A logistics operator with drivers in three provinces, Ottawa, Ontario
The accounting file at a logistics operator with drivers in three provinces in Ottawa, Ontario 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 6 weeks each of the last three years.
What we did for A logistics operator with drivers in three provinces, Ottawa, Ontario
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. We also moved the reconciliations into the monthly cycle, so the year-end stopped being a rebuild.
The result — A logistics operator with drivers in three provinces, Ottawa, Ontario
The file reconciles. Month-end closes in 9 days instead of 6 weeks, and the year-end is a review rather than a reconstruction.
Case Study 4 · Objection and relief
Desk-Review Assessment Of $88,000 Vacated — Two-Province Retail Chain, Lethbridge
Client: A retail chain across two provinces · Where: Lethbridge, Alberta · Engagement: 10 weeks, fixed fee
Assessment vacated$88,000
Supporting recordsNow on file
AccountCleared
The situation — A retail chain across two provinces, Lethbridge, Alberta
A retail chain across two provinces in Lethbridge, Alberta was carrying $88,000 of penalties and interest. The charges arose from a director facing a personal assessment for unremitted source deductions. Much of that amount accumulated during a period the CRA itself had delayed.
What we did for A retail chain across two provinces, 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 framed the relief application on the specific grounds the CRA guidelines recognise rather than on general hardship.
The result — A retail chain across two provinces, Lethbridge, Alberta
The assessment was vacated. $88,000 came off the account, and the documentation now on file makes the same position straightforward to defend next time.
Case Study 5 · Backlog brought current
Collections Halted And $19,000 Cut From A 6-Year Backlog — Part-Time Program Employer, Windsor
Client: A charity with part-time program staff · Where: Windsor, Ontario · Engagement: 10 weeks, fixed fee
Balance reduced by$19,000
Backlog cleared6 years
CollectionsHalted
The situation — A charity with part-time program staff, Windsor, Ontario
By the time a charity with part-time program staff in Windsor, Ontario called, 6 years were outstanding. The CRA had assessed on estimates. Underneath it sat long-term contractors who met every test for employment.
What we did for A charity with part-time program staff, Windsor, Ontario
We reconstructed the records year by year. 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. Each filing replaced an arbitrary assessment with a real one.
The result — A charity with part-time program staff, Windsor, Ontario
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $19,000, and a relief application addressed part of the accumulated interest.
Case Study 6 · Missed incentive claimed
$92,000 Credit Claim Filed And Accepted Without Adjustment — Dental Practice, Burnaby
Client: A dental practice · Where: Burnaby, British Columbia · Engagement: 6 weeks, fixed fee
Claim value$92,000
AcceptedWithout adjustment
RepeatableAnnually
The situation — A dental practice, Burnaby, British Columbia
A dental practice in Burnaby, British Columbia assumed the credits did not apply to a business its size. Remittances still going out monthly after the business had moved to the accelerated threshold meant they had applied all along.
What we did for A dental practice, Burnaby, British Columbia
We identified the qualifying activity and built the documentation to support it. Then we filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing.
The result — A dental practice, Burnaby, British Columbia
$92,000 recovered. Because the eligibility analysis is on file, the same claim can be repeated each year with a fraction of the effort.
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.
