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High-volume payroll, EHT, WSIB, HST and the gap between paying workers and getting paid, handled by a CPA-led accounting firm.
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T-Ledgers is a CPA-led accounting firm working with Ontario staffing agencies, temporary help agencies and recruitment firms, from new agencies placing their first workers to established firms running weekly payroll. 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.
Staffing is a payroll business first. You pay workers every week or two, your clients pay you on 30- or 60-day terms, and every pay run brings source deductions, EHT and WSIB. Getting the numbers right keeps you compliant and keeps cash moving.
Rules, rates and thresholds change. We confirm the current figure for your situation on the call before relying on it.
Assignment workers are generally your employees for payroll purposes, so you withhold CPP, EI and income tax, remit on time and issue T4s. Larger payrolls bring more frequent remittance deadlines. We run payroll in QuickBooks Online Payroll or Wagepoint and keep remittances on schedule.
Ontario’s Employment Standards Act has a dedicated part for temporary help agencies, covering assignment employees, what fees can be charged and record-keeping, and the province requires agencies and recruiters to be licensed. We keep the payroll records those rules expect.
Ontario employers pay EHT once total Ontario payroll is above the exemption, and associated employers share one exemption. Staffing payrolls grow fast, so we track your EHT position through the year.
Agencies generally report insurable earnings and pay WSIB premiums for their assignment workers. We reconcile WSIB to payroll so the year-end reconciliation matches.
Staffing and placement fees charged to Ontario clients are generally subject to HST. We set up invoicing so HST is charged correctly and claim input tax credits on your costs.
We track receivables by client and age, so you know who’s paying late. Factoring and lines of credit are common in staffing; we record the fees properly and help you plan cash for each pay run.
Some workers you place are incorporated contractors. If a contractor’s corporation is effectively providing an employee’s services, it may be a personal services business, which is taxed at a much higher rate. We flag the risk for contractors you work with.
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| Rule | What it means for you | Law |
|---|---|---|
| Source deductions | Withhold and remit CPP, EI and tax for assignment workers | Income Tax Act s.153(1) (source deductions) |
| Temporary help agencies | Ontario ESA rules for agencies and assignment employees | Employment Standards Act, 2000 (Ontario) Part XVIII.1 (temporary help agencies and recruiters; licensing, s.74.1.1 and s.74.1.2) |
| Employer Health Tax | EHT on Ontario payroll above the exemption | Employer Health Tax Act s.2.1(2) ($1,000,000 exemption for 2020 to 2028) |
| WSIB | Premiums on insurable earnings | Workplace Safety and Insurance Act, 1997 (Ontario) |
| HST on fees | HST generally applies to staffing and placement fees | Excise Tax Act s.165 (GST/HST imposed) |
| Personal services business | Higher tax for incorporated “employees” | Income Tax Act s.125(1) and 125(7) (small business deduction; “personal services business”) |
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 | |
|---|---|---|---|
| Payroll remittances | Missed deadlines and penalties | Done, but cash planning separate | ✓Remitted on time with cash planned for each run |
| EHT and WSIB | Reconciled at year-end, if at all | Year-end only | ✓Tracked through the year |
| Receivables | Spreadsheet | Monthly totals | ✓Aged by client so late payers show up early |
| 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 |
For payroll purposes they generally are, so you withhold and remit source deductions and issue T4s.
QuickBooks Online Payroll or Wagepoint.
Yes, weekly or bi-weekly.
Yes. Ontario requires temporary help agencies and recruiters to hold a licence under the Employment Standards Act.
When total Ontario payroll is above the exemption. Associated employers share one exemption.
Generally, yes. We reconcile WSIB to payroll.
Staffing and placement fees to Ontario clients are generally subject to HST.
It can bridge the gap between payroll and receivables. We record the fees and compare the cost with other options.
Once the debt is established as uncollectible, it can generally be deducted as a bad debt.
Yes, but if the contractor is really providing an employee’s services, their corporation may be a personal services business.
Most agencies are, for liability reasons. We review your structure.
Yes. We work out what’s owed and file what’s overdue.
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). Payroll and corporate (T2) returns are quoted after a free call. Personal tax returns from $110 + HST/GST, with your final price confirmed after a free call. Prices are + HST/GST. You get the price in writing before any work starts.
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 reply within one business day.
Book a free call to talk about payroll, EHT and cash flow. 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 15, 2026.
Related services: Bookkeeping · Catch-up bookkeeping · Corporate taxes · Personal tax · Payroll · Virtual CFO · Contact us
Related industries: Consultants · Healthcare · All industries
Rates and thresholds change, so we link to the official sources for current figures.
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.