6 Ontario Employer Health Tax Filing tax and accounting engagements in full — what the client came to us with, what we did, and what it was worth. Each one is specific to ontario employer health tax filing work, not a general example.
Case Study 1 · Scaling without breaking
Growth Handled Without A Missed Filing, $130,000 Freed — Landscaping Company with Seasonal, Kelowna
Client: A landscaping company with seasonal staff · Where: Kelowna, British Columbia · Engagement: 7 weeks, fixed fee
Cash freed$130,000
Compliance failuresNone
ReportingMonthly
The situation
A landscaping company with seasonal staff in Kelowna, British Columbia was opening in a second province — different filing obligations, a different payroll regime, and T4s that did not agree to the payroll register or the general ledger already in the file.
What we did
We reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips 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
Growth was absorbed without a compliance failure. $130,000 of cash was released, and the monthly reporting now flags a problem while it is still small.
Case Study 2 · Planning that cut the bill
$58,000 Saved By Correcting What Prior Filings Had Missed — Retail Chain Across Two, Vancouver
Client: A retail chain across two provinces · Where: Vancouver, British Columbia · Engagement: 3 weeks, fixed fee
Saving identified$58,000
RecurringYes
Positions documentedAll
The situation
A retail chain across two provinces in Vancouver, British Columbia asked for a second opinion on ontario employer health tax filing after three years of rising tax. The review found company vehicles used personally with no logbook and no taxable benefit reported.
What we did
We built the comparison first — current structure against two alternatives — and then 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 result
First-year saving of $58,000, with the same benefit recurring. Every position taken is documented and supported in the file.
Case Study 3 · Cash and remittance control
$73,000 Of Working Capital Freed From The Tax Cycle — Restaurant with Heavy Seasonal, Hamilton
Client: A restaurant with heavy seasonal turnover · Where: Hamilton, Ontario · Engagement: 10 weeks, fixed fee
Working capital freed$73,000
On-time remittancesEvery period since
Forecast horizon13 weeks
The situation
A restaurant with heavy seasonal turnover in Hamilton, Ontario was profitable on paper and short of cash every month. Long-term contractors who met every test for employment explained most of the gap.
What we did
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 built a thirteen-week cash view so tax payments stopped competing with payroll for the same dollars.
The result
$73,000 was released back into working capital. Remittances have been on time every period since, and the forecast shows the tax outflow before it lands.
Case Study 4 · Records and systems rebuilt
16 Months Reconciled And $11,500 Of Input Tax Recovered — Dental Practice, Burnaby
Client: A dental practice · Where: Burnaby, British Columbia · Engagement: 4 weeks, fixed fee
Months reconciled16
Input tax recovered$11,500
Close time4 days
The situation
A dental practice in Burnaby, British Columbia was carrying remittances still going out monthly after the business had moved to the accelerated threshold. Nothing reconciled, and every filing started with 16 months of cleanup.
What we did
We rebuilt from source rather than correcting on top of the existing file. We reconstructed vehicle logbooks, calculated the standby charge and operating benefit properly, and amended the affected T4s, then set the routine that keeps it clean.
The result
16 months reconciled to the bank. The close now takes 4 days, and $11,500 of previously unclaimable input tax was recovered in the process.
Case Study 5 · Deadline rescue
$18,000 Late-Filing Penalty Cancelled On Relief Application — Growing Tech Team, Victoria
Client: A growing tech team with stock options · Where: Victoria, British Columbia · Engagement: 3 weeks, fixed fee
Penalty cancelled$18,000
Relief applicationGranted
ReturnAccepted as filed
The situation
A growing tech team with stock options in Victoria, British Columbia had already missed one deadline and was about to miss a second. Behind it sat a director facing a personal assessment for unremitted source deductions, and a penalty of $18,000 was accruing.
What we did
We split the work into what had to happen before the deadline and what could follow it, then reconciled the payroll register, general ledger and T4 summary to the cent, then filed the amended slips.
The result
The outstanding return was accepted as filed, and the taxpayer relief application cancelled $18,000 of the penalty already assessed on the earlier year.
Case Study 6 · Objection and relief
Notice Of Objection Allowed In Full, $120,000 Reversed — Home-Care Agency, Guelph
A home-care agency in Guelph, Ontario had been reassessed for $120,000 and had 10 days left on the objection deadline. The reassessment rested on T4s that did not agree to the payroll register or the general ledger.
What we did
We filed the objection inside the deadline with a complete submission rather than a placeholder, and 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 result
The appeals officer allowed the objection in full. $120,000 was reversed and the account returned to a nil balance.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe representative engagements of this type; outcomes depend on your own facts. Client names and identifying details are omitted for confidentiality.
