6 worked Weekly Payroll Services 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 weekly payroll services work, not a specific client's file.
Case Study 1 · Structure rebuilt
Corporate Structure Rebuilt For $66,000 Of Annual Savings — Manufacturing Employer, Saskatoon
The situation — A 30-employee manufacturer, Saskatoon, Saskatchewan
The structure at a 30-employee manufacturer in Saskatoon, Saskatchewan had been set up years earlier for a business that no longer existed, and remittances still going out monthly after the business had moved to the accelerated threshold had become expensive.
What we did for A 30-employee manufacturer, Saskatoon, Saskatchewan
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. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself.
The result — A 30-employee manufacturer, Saskatoon, Saskatchewan
$66,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
Case Study 2 · Scaling without breaking
Growth Handled Without A Missed Filing, $80,000 Freed — Dental Practice, Moncton
Client: A dental practice · Where: Moncton, New Brunswick · Engagement: 4 weeks, fixed fee
Cash freed$80,000
Compliance failuresNone
ReportingMonthly
The situation — A dental practice, Moncton, New Brunswick
A dental practice in Moncton, New Brunswick was opening in a second province — different filing obligations, a different payroll regime, and an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year already in the file.
What we did for A dental practice, Moncton, New Brunswick
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 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 — A dental practice, Moncton, New Brunswick
Growth was absorbed without a compliance failure. $80,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 3 · Objection and relief
$49,000 Of Penalties And Interest Cancelled On Relief — Home-Care Agency, Edmonton
Client: A home-care agency · Where: Edmonton, Alberta · Engagement: 9 weeks, fixed fee
Penalties and interest cancelled$49,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A home-care agency, Edmonton, Alberta
An assessment of $49,000 landed at a home-care agency in Edmonton, Alberta 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 for A home-care agency, Edmonton, Alberta
We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, then set out the legislative basis for the position alongside the documents supporting it.
The result — A home-care agency, Edmonton, Alberta
$49,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 4 · CRA review defended
$93,000 Proposed Adjustment Withdrawn In Full — Contractor-Paid Clinic, Brampton
Client: A clinic paying its associates as contractors · Where: Brampton, Ontario · Engagement: 5 weeks, fixed fee
Adjustment withdrawn$93,000
File closed in5 weeks
Penalties assessedNone
The situation — A clinic paying its associates as contractors, Brampton, Ontario
A clinic paying its associates as contractors in Brampton, Ontario received a proposal letter opening a review of weekly payroll services. The CRA had identified company vehicles used personally with no logbook and no taxable benefit reported and proposed an adjustment of $93,000, with 30 days to respond.
What we did for A clinic paying its associates as contractors, Brampton, Ontario
We treated the response as an evidence exercise rather than an argument. We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips, then indexed every supporting document against the specific line the auditor had questioned.
The result — A clinic paying its associates as contractors, Brampton, Ontario
The proposed adjustment was withdrawn in full — all $93,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.
Case Study 5 · Deadline rescue
5-Week Turnaround Beat The Deadline And Saved $88,000 — Two-Province Retail Chain, Guelph
Client: A retail chain across two provinces · Where: Guelph, Ontario · Engagement: 5 weeks, fixed fee
Late-filing penalty avoided$88,000
Filed with7 days to spare
Next yearPapers ready
The situation — A retail chain across two provinces, Guelph, Ontario
With the deadline for weekly payroll services weeks away, a retail chain across two provinces in Guelph, Ontario was carrying long-term contractors who met every test for employment. The exposure if the date slipped was around $88,000.
What we did for A retail chain across two provinces, Guelph, Ontario
We paid the accrued bonus inside the 179-day window and kept the deduction in the year it was accrued. The filing went in complete rather than provisional, so there was no amended return to follow.
The result — A retail chain across two provinces, Guelph, Ontario
Filed with 7 days to spare. $88,000 in late-filing penalties avoided, and the working papers are ready for the following year.
Case Study 6 · Missed incentive claimed
Incentive Review Recovered $97,000 Across 4 Open Years — Company-Vehicle Employer, Hamilton
Client: An employer providing company vehicles · Where: Hamilton, Ontario · Engagement: 3 weeks, fixed fee
Recovered$97,000
Open years claimed4
Ongoing trackingIn place
The situation — An employer providing company vehicles, Hamilton, Ontario
An incentive review at an employer providing company vehicles in Hamilton, Ontario started from a simple question: what has never been claimed? The answer ran to 4 years, driven by T4s that did not agree to the payroll register or the general ledger.
What we did for An employer providing company vehicles, Hamilton, Ontario
We corrected the CPP and EI withholding for the balance of the year and set the employee up to recover the over-deduction on the personal return, documenting eligibility to the standard a reviewer would apply rather than the standard a claim form requires.
The result — An employer providing company vehicles, Hamilton, Ontario
The credits produced $97,000 across the open years, and the tracking now in place means the following year's claim is documented as the work happens rather than reconstructed afterwards.
Reviewed for the 2025 tax year by Udit Gupta, Founder and Tax Accountant. 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.
