{
  "schemaVersion": 1,
  "generatedAt": "2026-09-08",
  "sourceKits": [
    "retail-commerce",
    "restaurant-group",
    "crm-services"
  ],
  "identities": [
    {
      "id": "sales-tax",
      "currency": "USD",
      "statement": "Net tax due by jurisdiction sums to the ledger balance, and remittance plus vendor allowance returns to it.",
      "taxCollected": "96.34",
      "taxRefunded": "7.46",
      "netTaxDue": "88.88",
      "vendorAllowance": "0.13",
      "netRemittance": "88.75",
      "byJurisdiction": {
        "CA-BC": "32.40",
        "CA-ON": "20.28",
        "US-CA": "4.02",
        "US-NY": "7.10",
        "US-TX": "19.14",
        "US-WA": "5.94"
      }
    },
    {
      "id": "gst-hst",
      "currency": "CAD",
      "statement": "Line 105 less line 108 is line 109, and both are a flat percentage of their own base.",
      "line101": "26214.00",
      "line105": "3407.82",
      "line108": "255.25",
      "line109": "3152.57",
      "rate": "0.13",
      "purchaseLinesInPeriod": 24
    },
    {
      "id": "contractor-information-returns",
      "currency": "USD",
      "statement": "The 1099-NEC list and the 1042-S statement partition the contractor ledger; neither totals it alone.",
      "ledgerTotal": "4320.00",
      "reportableOn1099": "2880.00",
      "reportableOn1042S": "1440.00",
      "byWorker": {
        "WRK-01": "960.00",
        "WRK-02": "1440.00",
        "WRK-03": "1920.00"
      }
    },
    {
      "id": "t4-payroll",
      "currency": "CAD",
      "statement": "Box 14 across the slips equals the staffing ledger, and the remittance is the five deduction components added.",
      "box14Total": "9190.00",
      "employeeCpp": "546.82",
      "employerCpp": "546.82",
      "employeeEi": "152.56",
      "employerEi": "213.58",
      "incomeTax": "1378.50",
      "remittanceDue": "2838.28"
    },
    {
      "id": "rounding-order",
      "currency": "CAD",
      "statement": "Taxing every row and adding is not the same as adding and taxing once; the GST workings show the size of the difference.",
      "perRowLine105": "3407.94",
      "returnLine105": "3407.82",
      "perRowLine108": "255.23",
      "returnLine108": "255.25"
    }
  ],
  "deliberateDefects": [
    {
      "file": "form-1099-nec-recipients-control-total-mismatch.csv",
      "defect": "box 1 sums to 2780.00 against a stated control total of 2880.00",
      "measuredShortfall": "100.00"
    }
  ]
}