Well, I have to do T4's (our equivalent of a W5 - I think that's what you call it?) for our church employees, and even though we can file them online now, I still have to manually reconcile all the income and deductions to make sure I took the right amounts off. If there's any discrepancy it has to be settled when I file the forms with the government. So, I'm rather glad of the extra month. It just wasn't worth paying an extra $150 per year for the payroll software for 2 employees. :P