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Subcontractor slips, worker status, HST, WSIB and contract changeovers handled by a CPA-led accounting firm that understands residential and commercial cleaning.
24/7 receptionist, a real person answers.
T-Ledgers is a CPA-led accounting firm working with Ontario cleaning businesses, from owner-operators cleaning homes to janitorial companies with commercial contracts and crews across the GTA. Wajahat Ajmal, CPA, FCCA, has been practising since 2020. We handle bookkeeping, HST, payroll and corporate and personal tax, and every return is reviewed by a CPA.
Cleaning companies run on labour. Whether your cleaners are employees or subcontractors decides your payroll, your slips and your risk on a CRA review, and commercial contracts bring their own rules when you win or lose a building.
If you pay subcontractors for cleaning services, whether they’re self-employed individuals, partnerships or corporations, you generally report the total on a T4A slip in box 048 once payments to one of them pass $500 in the year. T5018 slips apply instead only if construction is your main business. We keep subcontractor names, addresses and totals ready so the slips and summary go in on time.
Law and source: CRA, Payments of fees for services (T4A box 048); Income Tax Regulations s.200(1) (T4A information returns); Income Tax Regulations s.238 (T5018 construction payments).
Calling a cleaner a subcontractor doesn’t make them one. If the CRA decides the relationship is really employment, you can be assessed for the CPP, EI and income tax you didn’t withhold. We help you look at control, tools, and chance of profit and document the arrangement properly.
Law and source: CRA, Employee or self-employed? (RC4110); Income Tax Act s.153(1) (source deductions).
Cleaning services are generally taxable, so once your revenue passes the small supplier threshold you register and charge HST. We claim input tax credits on supplies, equipment and vehicle costs, and check whether the Quick Method suits you.
Law: Excise Tax Act s.148 (small supplier); Excise Tax Act s.165 (GST/HST imposed); Excise Tax Act s.169(1) (input tax credits).
Janitorial and residential cleaning are in a mandatory WSIB class in Ontario, so once you have workers you generally must register with WSIB, and commercial clients often ask for a clearance certificate before you start. We record premiums correctly and reconcile WSIB to payroll.
Law and source: Workplace Safety and Insurance Act, 1997 (Ontario); WSIB Employer classification manual, NAICS 561722.
When a building’s cleaning contract changes hands, Ontario’s employment standards rules for building services providers can treat the new contractor as continuing the employment of cleaners it hires from the old one. That affects vacation, termination and severance liabilities, so we factor it into your bid costing.
Law: Employment Standards Act, 2000 (Ontario) s.10 (building services providers: continuity of employment); O. Reg. 287/01 under the ESA, Building Services Providers.
Vans, floor machines and carpet extractors go on your capital cost allowance schedule, and supplies are tracked by contract so you can see which accounts make money.
We run weekly or bi-weekly payroll for cleaners with the right source deductions, vacation pay and T4s, and track your Employer Health Tax position as the team grows.
Law and source: Income Tax Act s.153(1) (source deductions); Employer Health Tax Act (Ontario) s.2.1 (annual exemption for eligible employers); Ontario, EHT tax exemption.
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| Rule | What it means for you | Law and source |
|---|---|---|
| T4A for subcontractors | Report fees for services over $500 in box 048 | CRA, Payments of fees for services (T4A box 048) |
| Worker status | Employee or self-employed depends on the real relationship | CRA, Employee or self-employed? (RC4110) |
| HST on cleaning | Cleaning services are generally taxable | Excise Tax Act s.165 (GST/HST imposed) |
| Building services changeover | New contractor may inherit service of cleaners it hires | Employment Standards Act, 2000 (Ontario) s.10 (building services providers: continuity of employment) |
| WSIB | Mandatory coverage once you have workers | WSIB Employer classification manual, NAICS 561722 |
| Employer Health Tax | EHT on Ontario payroll above the exemption | Employer Health Tax Act (Ontario) s.2.1 (annual exemption for eligible employers); Ontario, EHT tax exemption |
Prices are + HST/GST. Anything without a listed price is quoted after a free call, and you get the price in writing before any work starts.

Wajahat Ajmal, CPA, FCCA, Founder, T-Ledgers Accounting. Verify my CPA Ontario membership.
I started my career as an audit associate at KPMG. Since then I’ve worked as an independent contractor for a tax filing company, preparing returns and handling client questions. I hold a BSc in Applied Accounting from Oxford Brookes University and an MSc in Professional Accountancy from University College London. I’m a Chartered Professional Accountant in Ontario and a Fellow of the ACCA. I started taking on my own clients in 2020 and founded T-Ledgers in 2023.
Every return the firm files is reviewed by a CPA. You can read more about the firm on our About page.
Posted on Google![]()
DanTrustindex verifies that the original source of the review is Google.
I highly recommend T-Ledgers. Their communication is exceptional. You won’t have to wait days for a response. Waji really takes his time to explain things in-depth with his clients. He provides the ins and outs behind every major decision. Our corporation was 2 years behind on filings and Waji and his firm got all the work done in a timely manner, as promised.Posted on Google![]()
Umed PulotovTrustindex verifies that the original source of the review is Google.
Wajahat is absolutely amazing. Very knowledgeable, professional, great customer service. I would highly highly recommend T-ledgers accounting for any accounting needs. 100/10!!Posted on Google![]()
samer chamseddineTrustindex verifies that the original source of the review is Google.
T-Ledgers has been nothing short of exceptional after my previous accountant had me in hot water. Wajahat explained things in detail throughout the whole process and still continues to keep me updated on my files regularly. Would highly recommend T-Ledgers to anyone who appreciates organization and efficiencyPosted on Google![]()
Kushtrim CarpentryTrustindex verifies that the original source of the review is Google.
I highly recommend **T Ledger's Accounting**. He has gone above and beyond for me every single time I’ve needed his help. Even when something is urgent or needs to be handled last minute, he gets it done right away and makes sure everything is taken care of properly. He’s the type of accountant you can genuinely depend on. No matter what situation you’re dealing with, he takes the time to understand it, explains what needs to be done, and handles everything with a high level of professionalism. Reliable, knowledgeable, responsive, and always willing to help. It’s hard to find someone you can trust to handle important financial and accounting matters, and I’ve had nothing but a great experience with T Ledger's Accounting. **Beyond highly recommended. If you’re looking for an accountant you can rely on, this is the place to go.**Posted on Google![]()
Ali ChaudhryTrustindex verifies that the original source of the review is Google.
I had a great experience working with Wajahat. He was very flexible, accommodating, and helpful with my schedule. He went out of his way to make the process smooth and stress-free. Highly recommend him to any business ownerPosted on Google![]()
hurmat shahidTrustindex verifies that the original source of the review is Google.
The client portal T-Ledgers uses makes the whole process much easier than dealing with emails and PDFs back and forth. Document sharing is simple, questions get answered quickly, and you can always see where things stand. It's a modern way of handling accounting and I appreciated that.Posted on Google![]()
Asim AfzalTrustindex verifies that the original source of the review is Google.
T-Ledgers handled my GST filing and corporate T2 together, which saved me a lot of time coordinating between different people. They understood my business quickly and flagged some bookkeeping gaps I needed to address. Took a lot of stress off my plate and I'll be using them again.Posted on Google![]()
Atif MahmoodTrustindex verifies that the original source of the review is Google.
T-Ledgers made filing my corporate taxes straightforward from start to finish. Wajahat was responsive throughout the process and clearly explained what documents I needed to provide and why. The turnaround was reasonable and everything was handled professionally. I'll definitely be coming back next year and would recommend them to any small business owner looking for a reliable accountant.Posted on Google![]()
Moazzam AfzalTrustindex verifies that the original source of the review is Google.
I fully recommend Wajahat for one's tax filing needs. He will explain what he's doing and why, rather than just asking for documents and going silent, ensuring the customer is informed at every stage of the process. He is trustworthy and transparent when it comes to pricing and quality of the work for small business tax needs.Verified by TrustindexTrustindex verified badge is the Universal Symbol of Trust. Only the greatest companies can get the verified badge who has a review score above 4.5, based on customer reviews over the past 12 months. Read more
Read more on our client reviews page.
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| DIY | Generalist firm | T-Ledgers BEST VALUE | |
|---|---|---|---|
| Subcontractor slips | Forgotten until CRA asks | Year-end scramble | ✓Records kept current all year |
| Worker status | Everyone called a subcontractor | Rarely reviewed | ✓Arrangement documented |
| Contract profit | One bank balance | Year-end totals | ✓Tracked by contract |
| Who checks the return before it's filed | You do | Depends on the firm and who's assigned | ✓Every return is reviewed by a CPA |
| How you're billed | Software fees plus your own time | Often hourly; the final bill can vary | ✓Scope and price in writing up front. No surprise bills |
| Getting an answer | Search online or wait on CRA phone lines | Varies by firm | ✓Reply within one business day; 24/7 receptionist, a real person answers |
| Software | Whatever you set up yourself | May ask you to switch to their system | ✓QuickBooks Online, Xero and Dext |
| Meeting face to face | Not applicable | Varies | ✓In person by appointment in Etobicoke or Mississauga, or fully online |
| Price matching | Not applicable | Rare | ✓Available if agreed before you sign your proposal |
Generally yes, in box 048, if you paid a subcontractor (an individual, partnership or corporation) more than $500 in the year for services.
It depends on how the work is actually done. We help you document the arrangement.
Yes, weekly or bi-weekly, with vacation pay, remittances and T4s.
Yes, once you’re registered. Cleaning services are generally taxable.
It can save time and sometimes money. We compare both methods with your numbers.
Generally yes, once you have workers. Janitorial and residential cleaning are mandatory WSIB industries in Ontario, and commercial clients often ask for a clearance certificate.
Ontario’s building services rules can treat cleaners you hire from the previous contractor as having continuous service. We factor that into your costing.
GST/HST returns are $150 per return, catch-up bookkeeping starts from $1,800 per year, the Bookkeeping Review is $195/month or $295/quarter (from $450 per review for complex books). Monthly bookkeeping is from $500/month (Scale) and quarterly bookkeeping from $350/month (Growth). Personal tax returns from $110 + HST/GST, with your final price confirmed after a free call. Payroll and corporate tax returns are quoted after a free call. Prices are + HST/GST. You get the price in writing before any work starts.
On monthly plans your books are done by the 10th, and if we’re late on our side, that month’s fee is waived.
Yes, if you have a comparable written quote and bring it to us before you sign your proposal. We can only match a price when it’s agreed before the proposal is signed.
Yes. Snap receipts with Dext, share documents through our client portal and talk by phone or video. You can also meet us in Etobicoke or Mississauga by appointment.
Book a free call through our contact page or call 866-254-5368. We’ll ask a few questions about your business and send you a written price before any work starts.
Talk to a CPA who understands subcontractors, HST and crew payroll. Book a free call. We reply within one business day, and a real person answers 24/7 at 866-254-5368.
Reviewed by Wajahat Ajmal, CPA, FCCA. Updated October 18, 2026.
Related services: Bookkeeping · Catch-up bookkeeping · Corporate taxes · Personal tax · Payroll · Virtual CFO · Contact us
Related industries: Staffing agencies · All industries
Disclaimer: The articles, calculators and other content on this website are general information only, not tax, accounting, legal or financial advice. Calculator results are estimates based on the rates and assumptions shown and may not match your situation. Tax rules change and depend on your province, business structure and the facts of your case, so speak with a CPA, and a lawyer where legal matters are involved, before acting. T-Ledgers accepts no liability for decisions made based on this information. Book a free consult with T-Ledgers.