feat(fusion_accounting_l10n_ca): Canadian reports + tax return tracking

Replaces Enterprise's l10n_ca_reports with Fusion-native equivalents:
- ca_balance_sheet, ca_profit_loss as fusion.report definitions
- fusion.tax.return model for GST/HST/PST/T4/T5018 filing tracking
- Auto-installs when l10n_ca + fusion_accounting_reports both present

Removes Westin's last Canadian-compliance dependency on Enterprise's
account_reports.

Made-with: Cursor

fusion_accounting_l10n_ca/__manifest__.py

@@ -0,0 +1,31 @@
+{
+    'name': 'Fusion Accounting — Canadian Reports',
+    'version': '19.0.1.0.0',
+    'category': 'Accounting/Localizations/Reporting',
+    'summary': 'Canadian-specific report definitions and tax return templates for Fusion Accounting.',
+    'description': """
+Replaces Enterprise's l10n_ca_reports module with Fusion-native equivalents:
+- Canadian Balance Sheet (report definition for fusion_accounting_reports engine)
+- Canadian Profit & Loss (report definition)
+- Tax return tracking templates (GST/HST/PST periods)
+
+Auto-installs when l10n_ca + fusion_accounting_reports are both present.
+""",
+    'depends': [
+        'fusion_accounting_core',
+        'fusion_accounting_reports',
+        'l10n_ca',
+    ],
+    'data': [
+        'security/ir.model.access.csv',
+        'data/fusion_tax_return_data.xml',
+        'data/report_ca_balance_sheet.xml',
+        'data/report_ca_profit_loss.xml',
+    ],
+    'auto_install': ['l10n_ca', 'fusion_accounting_reports'],
+    'installable': True,
+    'application': False,
+    'license': 'LGPL-3',
+    'author': 'Westin / Fusion Suite',
+    'icon': '/fusion_accounting_l10n_ca/static/description/icon.png',
+}