Behind on your bookkeeping? It is fixable.
Reviewed by EverStone CPA · August 2026
Months behind, or years. Either way it is a normal engagement, not a confession — here is what actually happens next.
Quick answer: Catch-up bookkeeping means reconstructing your records for periods that were never completed, then filing whatever became overdue as a result. It is quoted as a one-time job separate from ongoing monthly fees, sized by how many months are outstanding and how complete the source records are. Most catch-ups are finished in two to six weeks.
Being behind is more common than you think
Almost every catch-up we take on starts the same way: the business got busy, a bookkeeper left, a year-end got postponed, and then the gap got large enough to be uncomfortable to talk about. The gap is rarely the disaster the owner has been imagining, and the fastest way to find out is to have someone look at it.
Nothing about this requires you to come in and explain yourself. EverStone works entirely remotely from 32615 South Fraser Way in Abbotsford — you send what you have, we tell you what is missing.
What happens while the books are behind
The uncomfortable part is not the bookkeeping. It is what accumulates around it:
- CRA does not wait for your numbers. Where a return is outstanding, CRA can assess the corporation on its own estimate of what you owe — see arbitrary and notional assessments. That assessment is legally valid until you file the real return to displace it.
- Filing obligations do not pause. GST/HST returns and payroll remittances keep coming due on their own schedule regardless of whether the books behind them are current.
- Interest runs from the original due date, not from the day you catch up, which is why the cost of waiting compounds quietly. The penalty and interest rules set out how.
- Decisions get made blind. Without current books you cannot see margin, cash position or whether you can afford to hire, and that is usually the more expensive problem.
None of this gets worse because you called an accountant. All of it gets worse if nobody does.
How far behind is too far?
There is no point at which a set of books becomes unrecoverable. Bank and credit-card history can be retrieved, and where a year is genuinely undocumented there are established ways to reconstruct it and to disclose that reconstruction properly. Where past filings were wrong rather than missing, the Voluntary Disclosures Program exists for exactly that situation and is worth understanding before you file.
What a catch-up actually involves
| Stage | What happens | What we need from you |
|---|---|---|
| 1. Scope | A free call to establish which periods are open, which returns are outstanding, and what records exist. | Roughly what year you last filed. |
| 2. Fixed quote | A one-time catch-up fee in writing, separate from any ongoing monthly fee, agreed before work starts. | Your decision. |
| 3. Reconstruction | Bank, credit-card and processor history pulled in and reconciled period by period; gaps identified and resolved. | Read-only access or statement exports. |
| 4. Filing | Overdue returns prepared and filed in the right order, so each one is built on the period before it. | Signatures, electronically. |
| 5. Staying current | Monthly bookkeeping from that point, so the same gap cannot reopen. | Nothing — that is the point. |
Most catch-ups run two to six weeks end to end. The variable is almost never the bookkeeping; it is how quickly the missing records can be retrieved.
What it costs
Catch-up work is quoted separately from ongoing fees, because it is a one-time job sized by the number of outstanding months and the state of the records — not something a rate card can price honestly in advance. Ongoing monthly bookkeeping afterwards starts at $300 a month; the fee estimate tool shows the likely range for your volume and payroll, and our published fees set out the rest.
Being behind does not increase your ongoing monthly fee once you are current. It is priced once and then it is over.
Common questions about catch-up bookkeeping
How many years behind can you take on?+
Will filing late returns trigger an audit?+
What if I have lost some of the records?+
Do I have to come in with a box of receipts?+
Can you take over from my previous bookkeeper mid-year?+
Find out how big the gap actually is
A free consultation, no obligation, and no lecture about how it got this way.