I live in a small town in Alberta. In the past 6 months to a year I have had a lot of small busniness wanting to know if VOIP is a good idea for them. My response has always been NO. I don't fully understand VOIP, but what I do is that if you have a multi branch business that it is good, for inter branch calling. In Canada the long distance rates are CHEAP, compared to years ago.
There is only one case when it is going to save money. This customer is moving into the country and the telco is going to charge $6K per line to install. With a wireless IP it will be a saving.
The other thing that I say is if your network goes down you are done no phone calls in and out.
The final decision is up to the customer most stay with with what they have. That is my 2 cents worth. I am sure that there are other advantages or not.