SPB Git

spb/ultra-sharp-agent-skills Public

Ultra-Sharp Agent Skills — a research-first skill-authoring system + 72 production-ready skills for AI agents.

aiagentsskillsclaude
Python 100%
3.1 KB
View source Raw Blame History

# finance-skills — US/Canada Tax & Accounting Skill Collection

Author: Simon-Pierre Boucher Contact: contact@spboucher.ai

Ten ultra-sharp skills covering US and Canadian taxation, small-business accounting, financial statements, and legal tax optimization, following the method in ../RESEARCH-SYNTHESIS.md and grounded in web research with tax-year-2026 figures. All pass python3 ../tools/validate_skills.py.

# Collection-wide safety rules

Every skill in this collection enforces three limits:

  1. Educational help, not professional advice — complex situations are referred to a CPA/EA (US) or CPA (Canada).
  2. Figures rot — every dollar amount, rate, and deadline is stamped with its tax year and must be verified against irs.gov / canada.ca before use.
  3. Legal planning only — evasion (unreported income, fabricated deductions, falsified records) is out of scope and refused.

# The collection and its boundaries

Personal taxation

Skill Handles Explicitly does NOT handle
preparing-us-personal-tax-returns Form 1040, schedules, deadlines, estimated-tax safe harbors Canadian returns; business entities; planning strategy
preparing-canadian-personal-tax-returns T1, slips, deductions vs credits, deadlines, instalments US returns; corporate T2; planning strategy
optimizing-us-personal-taxes account priority, Roth vs traditional, harvesting, bunching return prep; business planning; Canadian planning
optimizing-canadian-personal-taxes RRSP/TFSA/FHSA decisions, legal splitting, superficial-loss T1 prep; corporate planning; US planning
handling-cross-border-taxation residency tests, treaty tie-breakers, FTC, FBAR/8938, TFSA-for-US-persons trap single-country returns; corporate structuring

Business accounting & taxation

Skill Handles Explicitly does NOT handle
bookkeeping-for-small-businesses chart of accounts, double entry, monthly close, reconciliation formal statements; tax filings
preparing-financial-statements income statement, balance sheet, cash flow; tie-out; GAAP/ASPE basis bookkeeping; tax filings; audited public reporting
filing-us-business-taxes Schedule C / 1065 / 1120-S / 1120, estimated taxes, payroll forms, 1099s personal-only 1040; Canadian filings; planning
filing-canadian-business-taxes T2125, T2, GST/HST, payroll remittances, T4/T5 slips personal-only T1; US filings; planning
optimizing-business-taxes US: entity election, retirement plans, depreciation timing · Canada: SBD, salary vs dividends, CCA filing the returns; personal planning

# Shared conventions

  • Description = WHAT + "Use when …" (literal phrases) + "Do not use for …"
  • "Current figures (tax year 2026 — verify before use)" table with official source URLs in every applicable skill
  • Every workflow ends with a validation step (checklist completeness, statements tie-out, both-scenarios math)
  • SKILL.md <150 lines; depth in references/reference.md (with TOC)