6 worked WSIB 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 wsib registration and reporting work, not a specific client's file.
Case Study 1 · Backlog brought current
Collections Halted And $68,000 Cut From A 6-Year Backlog — Company-Vehicle Employer, Edmonton
Client: An employer providing company vehicles · Where: Edmonton, Alberta · Engagement: 4 weeks, fixed fee
Balance reduced by$68,000
Backlog cleared6 years
CollectionsHalted
The situation — An employer providing company vehicles, Edmonton, Alberta
By the time an employer providing company vehicles in Edmonton, Alberta called, 6 years were outstanding. The CRA had assessed on estimates. Underneath it sat company vehicles used personally with no logbook and no taxable benefit reported.
What we did for An employer providing company vehicles, Edmonton, Alberta
We reconstructed the records year by year. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s. Each filing replaced an arbitrary assessment with a real one.
The result — An employer providing company vehicles, Edmonton, Alberta
The account is current. Filing on real numbers rather than CRA estimates reduced the balance by $68,000, and a relief application addressed part of the accumulated interest.
Case Study 2 · Planning that cut the bill
$25,500 Cut From The Annual Tax Bill — Two-Province Retail Chain, Barrie
Client: A retail chain across two provinces · Where: Barrie, Ontario · Engagement: 11 weeks, fixed fee
First-year saving$25,500
RepeatsAnnually
Filing positionUnchanged in risk
The situation — A retail chain across two provinces, Barrie, Ontario
A retail chain across two provinces in Barrie, Ontario was compliant but paying more than it needed to. The prior year had been filed correctly. It still left an employee over-deducted for CPP and EI after being moved between two related payroll accounts mid-year on the table.
What we did for A retail chain across two provinces, Barrie, Ontario
We modelled the current position against the alternatives before changing anything. Then 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.
The result — A retail chain across two provinces, Barrie, Ontario
The change saved $25,500 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.
Case Study 3 · Structure rebuilt
Reorganisation Completed Tax-Deferred, $29,000 Saved Each Year — Contractor-Paid Clinic, Burnaby
Client: A clinic paying its associates as contractors · Where: Burnaby, British Columbia · Engagement: 7 weeks, fixed fee
Annual saving$29,000
Tax on reorganisationDeferred
Elections filedOn time
The situation — A clinic paying its associates as contractors, Burnaby, British Columbia
A clinic paying its associates as contractors in Burnaby, British Columbia had outgrown the structure it started with. T4s that did not agree to the payroll register or the general ledger was the immediate problem. The longer-term one was that the structure blocked the next step.
What we did for A clinic paying its associates as contractors, Burnaby, British Columbia
We mapped the current structure and modelled the target. Then we filed the outstanding slips and summary and requested relief on the per-slip penalty with the reasons documented in writing. The tax-deferred elections were filed on time and the supporting valuations documented.
The result — A clinic paying its associates as contractors, Burnaby, British Columbia
The reorganisation completed without triggering tax, and the new structure saves approximately $29,000 a year while removing the exposure the old one carried.
Case Study 4 · Scaling without breaking
Second-Province Expansion Handled, $42,000 Of Cash Released — Home-Care Agency, Ottawa
The situation — A home-care agency, Ottawa, Ontario
Revenue at a home-care agency in Ottawa, Ontario was up sharply and cash was tighter than ever. Underneath it sat T4 slips filed weeks after the deadline with no relief request made on the per-slip penalty.
What we did for A home-care agency, Ottawa, Ontario
We paid the accrued bonus inside the 180-day window and kept the deduction in the year it was accrued. Every new obligation was set up before it was triggered, not after. That covered registration, remittance frequency and provincial filing.
The result — A home-care agency, Ottawa, Ontario
$42,000 of cash was released from the working capital cycle. The expansion completed with every registration and filing obligation covered from day one.
Case Study 5 · Objection and relief
$19,000 Of Penalties And Interest Cancelled On Relief — Dental Practice, Kelowna
Client: A dental practice · Where: Kelowna, British Columbia · Engagement: 5 weeks, fixed fee
Penalties and interest cancelled$19,000
Relief groundsAccepted
AssessmentAdjusted to filed position
The situation — A dental practice, Kelowna, British Columbia
An assessment of $19,000 landed at a dental practice in Kelowna, British Columbia following a desk review. It turned on a director facing a personal assessment for unremitted source deductions. The auditor had not seen the records behind it.
What we did for A dental practice, Kelowna, British Columbia
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips. We then set out the legislative basis for the position alongside the documents supporting it.
The result — A dental practice, Kelowna, British Columbia
$19,000 of penalties and interest was cancelled under the taxpayer relief provisions, and the underlying assessment was adjusted to match the filed position.
Case Study 6 · CRA review defended
$83,000 Reassessment Reduced To Nil On Review — Manufacturing Employer, Brampton
The situation — A 30-employee manufacturer, Brampton, Ontario
A review notice arrived at a 30-employee manufacturer in Brampton, Ontario, covering WSIB registration and reporting for two tax years. The auditor's working position was an adjustment of $83,000. It was driven by remittances still going out monthly after the business had moved to the accelerated threshold.
What we did for A 30-employee manufacturer, Brampton, Ontario
Rather than negotiate, we rebuilt the record. 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 then submitted a point-by-point response that answered each proposed adjustment with the document behind it.
The result — A 30-employee manufacturer, Brampton, Ontario
The auditor accepted the documented position and closed the review without adjustment, protecting $83,000 and leaving the prior filings undisturbed.
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.
