# Fieldnote Supply Shop: sales-tax and GST/HST returns, payee certificates, information slips and reconciliations

The filings and information returns a business produces once its ledgers are closed: a multi-jurisdiction sales tax worksheet and two state returns, a Canadian GST/HST return with its workings, the payee certificates that decide which information return each contractor gets, the 1099-NEC and 1042-S shaped documents that follow from them, T4 shaped payroll slips with their summary, and the ledger control account that the whole thing has to close against.

All parties, amounts and identifiers are fictional. Fixed snapshot: 2026-09-08. Records are derived from the shared operating model `retail-commerce`, so identifiers join across this set, across the other commercial document sets, and across every fixture built on the same model.

## Reconciliation identities this set asserts

- Net tax due across the six jurisdictions is 88.88 USD, the same figure the wave-one ecommerce tax summary reaches from the same orders by a different route.
- Remittance 88.75 plus vendor collection allowance 0.13 returns to the 88.88 USD due.
- The sales tax payable control account opens at 0.00, carries the period movements and closes at exactly 0.00 after the remittance.
- GST/HST line 105 less line 108 is line 109: 3407.82 less 255.25 is 3152.57 CAD.
- Contractor payments of 4320.00 USD split into 2880.00 on 1099-NEC shaped slips and 1440.00 on a 1042-S shaped statement. Neither file totals the ledger on its own.
- T4 box 14 sums to 9190.00 CAD, the base pay the restaurant staffing ledger holds, and the payroll remittance is the five deduction components added.
- Every payee, employee, order and purchase identifier joins back to the operating model it came from.

## Parameters this set introduces

These are properties of the document class, not of the operating model. They are declared once and every file in the set agrees with them.

- Registration and permit numbers, all reserved test values: EIN 00-0000001, business number 000000001 RT0001, employer account 000000001 RP0001 and the four state permits.
- Filing frequencies, due dates and the vendor collection allowances of 0.75 percent in California and 0.5 percent in Texas.
- Payroll deduction rates of 5.95, 1.66 and 15 percent with no maximum and no exemption, plus the employer multipliers of 1.0 and 1.4.
- Which payee is resident outside the United States, which decides whether a 1099-NEC or a 1042-S shaped document is issued.
- The Ontario province of supply and the 13 percent harmonised rate for the GST/HST return.

## Files

| File | Format | Validity | What it is |
| --- | --- | --- | --- |
| `sales-tax-filing-worksheet.csv` | csv | valid | Sales tax filing worksheet |
| `sales-tax-filing-worksheet.json` | json | valid | Sales tax filing worksheet JSON |
| `sales-tax-filing-worksheet.xlsx` | xlsx | valid | Sales tax filing worksheet workbook |
| `sales-tax-return-US-CA.pdf` | pdf | valid | Sales tax return for California |
| `sales-tax-return-US-NY.pdf` | pdf | valid | Sales tax return for New York |
| `sales-tax-nexus-summary.csv` | csv | valid | Sales tax nexus summary |
| `tax-rates.csv` | csv | valid | Tax rate table |
| `sales-tax-payable-control-account.csv` | csv | valid | Sales tax payable control account |
| `gst-hst-return-2026-P08.pdf` | pdf | valid | GST/HST return (PDF) |
| `gst-hst-return-2026-P08.docx` | docx | valid | GST/HST return (DOCX) |
| `gst-hst-return.csv` | csv | valid | GST/HST return lines |
| `gst-hst-return.json` | json | valid | GST/HST return JSON |
| `gst-hst-workings.csv` | csv | valid | GST/HST return workings |
| `form-w9-WRK-01.pdf` | pdf | valid | Payee certification, W-9 shaped (PDF) |
| `form-w9-WRK-01.docx` | docx | valid | Payee certification, W-9 shaped (DOCX) |
| `form-w8ben-WRK-02.pdf` | pdf | valid | Beneficial owner certification, W-8BEN shaped (PDF) |
| `form-w8ben-WRK-02.docx` | docx | valid | Beneficial owner certification, W-8BEN shaped (DOCX) |
| `payee-register.csv` | csv | valid | Payee register |
| `form-1099-nec-2026-WRK-01.pdf` | pdf | valid | Information slip, 1099-NEC shaped, WRK-01 |
| `form-1099-nec-2026-WRK-03.pdf` | pdf | valid | Information slip, 1099-NEC shaped, WRK-03 |
| `form-1099-nec-recipients.csv` | csv | valid | 1099-NEC shaped recipient list |
| `form-1099-nec-recipients.json` | json | valid | 1099-NEC shaped recipient list JSON |
| `form-1099-nec-recipients-control-total-mismatch.csv` | csv | invalid | 1099-NEC shaped recipient list whose boxes do not reach the control total |
| `form-1042s-statement-WRK-02.pdf` | pdf | valid | Information statement, 1042-S shaped |
| `t4-slip-2026-EMP-03.pdf` | pdf | valid | Information slip, T4 shaped (PDF) |
| `t4-slip-2026-EMP-03.docx` | docx | valid | Information slip, T4 shaped (DOCX) |
| `t4-slips.csv` | csv | valid | T4 shaped slip register |
| `t4-summary.pdf` | pdf | valid | T4 shaped summary |
| `t4-summary.csv` | csv | valid | T4 shaped summary lines |
| `payroll-deduction-rates.csv` | csv | valid | Payroll deduction rates used by the T4 shaped slips |
| `tax-calendar.csv` | csv | valid | Tax obligation calendar |
| `tax-reconciliation.csv` | csv | valid | Tax reconciliation, source against source |
| `tax-reconciliation.json` | json | reference | Tax reconciliation identities |
| `README.md` | md | reference | Document set README |

## Deliberate defects

These files are broken on purpose. Each is a single named mutation of a correct file in the same directory, and the size of the discrepancy is stated, so a parser under test can be checked against both.

- **`form-1099-nec-recipients-control-total-mismatch.csv`** box_1 sums to 2780.00 against a stated control total of 2880.00, a shortfall of 100.00 USD on row 3 of the file. The affected row is still self-consistent, 1820.00 in box 1 and the same in box 7, so a per-row validator passes it.

## Notes and limits

- Nothing here is a filing and none of it is tax advice. The rates, thresholds and allowances are fixture parameters chosen to be checkable, not the rates in force anywhere, and every identifier uses a reserved prefix.
- The T4 shaped slips report a rostered period and print that period above the boxes. A real T4 reports a calendar year and has no period field; the shape is right and the scope is deliberately narrower, because the operating model holds two weeks of rota, not a year.
- gst-hst-workings.csv deliberately disagrees with the return by a few cents. Rounding every row and adding is not the same as adding and rounding once, and both files say which they do.
- The sales tax worksheet covers Canadian jurisdictions with an empty permit number because those are filed on the GST/HST return instead, not because the value is missing.
- The three operating models in this set are separate businesses. The sales tax is the shop, the GST/HST and the payroll are the restaurant group, and the contractor payments are the services firm. Entry titles name the right entity on every file.