daf1235e20
Captures user-confirmed CRA registration & filing setup: - Annual GST/HST filer (return Mar 31, instalments if prior net tax ≥ \$3k) - Annual T2 filer (return Jun 30, balance due Mar 31 for CCPC) - HST# 741224877 currently stored as 9-digit BN root only; normalize to full 15-char '741224877 RT0001' for tax-report validation - Quick Method opportunity downgraded — \$400k threshold applies to associated-group totals; Nexa+Westin+Divine combined likely exceeds it - Add HST cadence escalation flag (quarterly auto-trigger at \$1.5M) - Acceptance criteria expanded with HST# format, filer config, and intercompany invoice test case Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>