# Projet : AIR — Accounting Intermediate Representation
# Auteur : Simon-Pierre Boucher
# Contact : contact@spboucher.ai
#
# Golden cases — sales and refunds under CA-QC / CA-ON / CA-AB tax policies.
# Expected figures follow docs/research/canada-gst-qst.md:
#   GST 5%, QST 9.975% (both on the pre-GST price), half-up rounding to the
#   cent per Excise Tax Act s. 165.2(2) / RQ IN-203-V. Verified 2026-08-05.

cases:
  - name: sale_simple_qc
    description: "1000.00 CAD sale in Quebec on account: GST 50.00, QST 99.75 (research worked example)"
    air:
      events:
        - id: evt_sale_simple
          type: Sale
          date: 2026-07-15
          parties: {seller: "company:acme", buyer: "customer:cust_001"}
          amount: {amount: "1000.00", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_sale_simple
        lines:
          - ["1100", debit, "1149.75", CAD]
          - ["4000", credit, "1000.00", CAD]
          - ["2310", credit, "50.00", CAD]
          - ["2320", credit, "99.75", CAD]

  - name: sale_multi_item_qc
    description: "CLAUDE.md flagship: 3 chairs at 333.33, paid by Visa immediately"
    air:
      events:
        - id: evt_sale_chairs
          type: Sale
          date: 2026-07-20
          description: "3 standard chairs"
          parties: {seller: "company:acme", buyer: "customer:cust_123"}
          items:
            - {sku: chair-std, qty: "3", unit_price: {amount: "333.33", currency: CAD}}
          payment: {method: card.visa, immediate: true}
          tax: {jurisdiction: CA-QC, codes: [GST, QST]}
    expected_entries:
      - id: je_evt_sale_chairs
        lines:
          - ["1000", debit, "1149.74", CAD]
          - ["4000", credit, "999.99", CAD]
          - ["2310", credit, "50.00", CAD]
          - ["2320", credit, "99.75", CAD]

  - name: sale_rounding_qc
    description: "19.99 sale: GST 0.9995 rounds UP to 1.00; QST 1.9940 rounds DOWN to 1.99 (statute worked example)"
    air:
      events:
        - id: evt_sale_rounding
          type: Sale
          date: 2026-07-21
          amount: {amount: "19.99", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_sale_rounding
        lines:
          - ["1100", debit, "22.98", CAD]
          - ["4000", credit, "19.99", CAD]
          - ["2310", credit, "1.00", CAD]
          - ["2320", credit, "1.99", CAD]

  - name: sale_exempt_qc
    description: "Exempt/zero-rated supply: no tax lines at all"
    air:
      events:
        - id: evt_sale_exempt
          type: Sale
          date: 2026-07-22
          amount: {amount: "500.00", currency: CAD}
          tax: {jurisdiction: CA-QC, exempt: true}
    expected_entries:
      - id: je_evt_sale_exempt
        lines:
          - ["1100", debit, "500.00", CAD]
          - ["4000", credit, "500.00", CAD]

  - name: sale_ontario_hst
    description: "Ontario sale: single HST 13%"
    air:
      events:
        - id: evt_sale_on
          type: Sale
          date: 2026-07-23
          amount: {amount: "200.00", currency: CAD}
          tax: {jurisdiction: CA-ON}
    expected_entries:
      - id: je_evt_sale_on
        lines:
          - ["1100", debit, "226.00", CAD]
          - ["4000", credit, "200.00", CAD]
          - ["2330", credit, "26.00", CAD]

  - name: sale_alberta_gst_only
    description: "Alberta sale: GST 5% only, no provincial tax"
    air:
      events:
        - id: evt_sale_ab
          type: Sale
          date: 2026-07-24
          amount: {amount: "300.00", currency: CAD}
          tax: {jurisdiction: CA-AB}
    expected_entries:
      - id: je_evt_sale_ab
        lines:
          - ["1100", debit, "315.00", CAD]
          - ["4000", credit, "300.00", CAD]
          - ["2310", credit, "15.00", CAD]

  - name: refund_full_qc
    description: "Full refund of the 1000.00 QC sale: mirror entry, taxes reversed"
    air:
      events:
        - id: evt_refund_full
          type: Refund
          date: 2026-07-25
          related_event: evt_sale_simple
          amount: {amount: "1000.00", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_refund_full
        lines:
          - ["4000", debit, "1000.00", CAD]
          - ["2310", debit, "50.00", CAD]
          - ["2320", debit, "99.75", CAD]
          - ["1100", credit, "1149.75", CAD]

  - name: refund_partial_qc
    description: "Partial refund 250.00: GST 12.50; QST 24.9375 rounds to 24.94"
    air:
      events:
        - id: evt_refund_partial
          type: Refund
          date: 2026-07-26
          related_event: evt_sale_simple
          amount: {amount: "250.00", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_refund_partial
        lines:
          - ["4000", debit, "250.00", CAD]
          - ["2310", debit, "12.50", CAD]
          - ["2320", debit, "24.94", CAD]
          - ["1100", credit, "287.44", CAD]