# Projet : AIR — Accounting Intermediate Representation
# Auteur : Simon-Pierre Boucher
# Contact : contact@spboucher.ai
#
# ALSL v0.1 policy set — Canada / Quebec, verified 2026-08-05.
# Every rate below is cited; see docs/research/canada-gst-qst.md for sources
# (Revenu Québec rate tables, CRA canada.ca, Excise Tax Act s. 165.2).
# Rates are YAML strings on purpose: bare floats are rejected by the loader.

alsl_version: "0.1"
policy_set: ca-qc
version: "2026.08"
description: >
  Canadian sales taxes (Quebec focus) + baseline classification policies.
  GST 5% (since 2008-01-01); QST 9.975% on the pre-GST price (since
  2013-01-01); HST for participating provinces; GST-only for AB/NT/NU/YT.
functional_currency: CAD

# Excise Tax Act s. 165.2(2): fractions < $0.005 disregarded, >= $0.005 deemed
# one cent => round-half-up to the cent. Same rule for QST (RQ IN-203-V).
# NOT banker's rounding — this is a legal requirement, hence a policy value.
rounding:
  mode: half_up
  source: docs/research/canada-gst-qst.md

accounts:
  cash:                 {code: "1000", name: "Cash",                          type: asset}
  accounts_receivable:  {code: "1100", name: "Accounts receivable",           type: asset}
  gst_receivable:       {code: "1210", name: "GST recoverable (ITC)",         type: asset}
  qst_receivable:       {code: "1220", name: "QST recoverable (ITR)",         type: asset}
  hst_receivable:       {code: "1230", name: "HST recoverable (ITC)",         type: asset}
  equipment:            {code: "1500", name: "Equipment",                     type: asset}
  accounts_payable:     {code: "2000", name: "Accounts payable",              type: liability}
  gst_payable:          {code: "2310", name: "GST payable",                   type: liability}
  qst_payable:          {code: "2320", name: "QST payable",                   type: liability}
  hst_payable:          {code: "2330", name: "HST payable",                   type: liability}
  loan_payable:         {code: "2500", name: "Loans payable",                 type: liability}
  owner_capital:        {code: "3000", name: "Owner capital",                 type: equity}
  revenue:              {code: "4000", name: "Sales revenue",                 type: revenue}
  fx_gain:              {code: "4500", name: "Realized FX gain",              type: revenue}
  expense_default:      {code: "5000", name: "Operating expenses",            type: expense}
  fx_loss:              {code: "5500", name: "Realized FX loss",              type: expense}

policies:
  # GST 5% — applies across Canada outside HST provinces (here: QC + AB).
  # Source: CRA GST/HST rate table; Revenu Québec "Basic Rules"; verified 2026-08-05.
  - name: gst_canada
    kind: tax
    when:
      jurisdiction_in: [CA-QC, CA-AB]
    apply:
      - code: GST
        rate: "0.05"
        base: subtotal
        payable_role: gst_payable
        receivable_role: gst_receivable
        recoverable_on_purchase: true
    source: docs/research/canada-gst-qst.md

  # QST 9.975% — calculated on the selling price NOT including GST (since 2013).
  # Combined effective rate with GST: 14.975%. Verified 2026-08-05.
  - name: qst_quebec
    kind: tax
    when:
      jurisdiction: CA-QC
    apply:
      - code: QST
        rate: "0.09975"
        base: subtotal
        payable_role: qst_payable
        receivable_role: qst_receivable
        recoverable_on_purchase: true
    source: docs/research/canada-gst-qst.md

  # HST Ontario 13% — single harmonized tax. Verified 2026-08-05.
  - name: hst_ontario
    kind: tax
    when:
      jurisdiction: CA-ON
    apply:
      - code: HST
        rate: "0.13"
        base: subtotal
        payable_role: hst_payable
        receivable_role: hst_receivable
        recoverable_on_purchase: true
    source: docs/research/canada-gst-qst.md

  # Illustrative capitalization threshold: purchases >= 5000 CAD are capitalized
  # as equipment. This is an entity accounting POLICY (not law) — tune per entity.
  - name: capitalization_equipment
    kind: classification
    when:
      event_type: Purchase
      min_amount: "5000"
      currency: CAD
    then:
      classify: asset
      account_role: equipment
    source: "entity accounting policy (example); materiality thresholds are entity-specific"