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Restructure Section 9 to handle Westin Healthcare Inc and Divine Mobility Inc as Gurpreet's associated corporations (ITA s.256): - Future intercompany flows go through normal AR/AP with partner records tagged 'RP-Associated', not slush 'Due to/from' GL buckets - 'Due to/from Associated Corporations' now reserved only for true intercompany loans (no invoice) - Surface SBD $500k sharing and SR&ED $3M sharing rules; Schedule 23 allocation drives major annual tax decisions - Manpreet account archived (employee of another corp, not Nexa-related) - Add transfer-pricing risk flag (ITA s.247, 10% penalty) - Add multi-company Odoo as future sub-project Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>