Canada · Income Tax

Use this skill whenever asked about Canadian self-employment business income reported on Form T2125 (Statement of Business or Professional Activities). Trigger on phrases like "T2125", "business income Canada", "self-employed expenses", "CCA", "capital cost allowance", "home office Canada", "motor vehicle expenses CRA", "business-use-of-home", "sole proprietor Canada", "net business income", "business number BN", "fiscal year end", "GST ITC", or any question about computing, classifying, or reporting business income and expenses for a Canadian sole proprietor. Covers Parts 1-8 of T2125, allowable expenses, CCA classes and rates, AccII, business-use-of-home, motor vehicle expenses, GST/HST interaction, and net income computation. ALWAYS read this skill before touching any T2125 work.

Use this skill whenever asked about a Canadian federal T1 General individual income tax return for a self-employed sole proprietor. Trigger on phrases like "T1 return", "personal tax Canada", "federal tax brackets", "basic personal amount", "CPP self-employed", "CPP2", "self-employment tax Canada", "net income", "taxable income", "federal tax calculation", "non-refundable credits", "instalment payments", or any question about computing federal tax for a self-employed individual in Canada. ALWAYS read this skill before touching any T1 return work.

Use this skill whenever asked about Canadian federal quarterly instalment requirements for self-employed individuals. Trigger on phrases like "CRA instalments", "quarterly tax Canada", "instalment reminder", "INNS1", "INNS2", "net tax owing", "$3,000 threshold", "instalment interest", or any question about quarterly income tax prepayments for Canadian individuals. Covers the $3,000 net-tax-owing threshold, three calculation methods (no-calculation, prior-year, current-year), instalment due dates (Mar 15, Jun 15, Sep 15, Dec 15), instalment interest and penalties, and interaction with provincial instalments. ALWAYS read this skill before touching any Canada estimated tax work.

Canada capital gains tax: inclusion rate (50% / 2/3 above $250k from 2024), lifetime capital gains exemption (LCGE), principal residence exemption, adjusted cost base. Trigger on: "Canada capital gains tax", "CRA capital gains", "inclusion rate Canada", "sell shares Canada", "T5008", "adjusted cost base Canada", "LCGE Canada", "principal residence exemption Canada", "capital gains inclusion rate 2/3", "sell small business shares Canada". For non-residents see ca-nonresident-cgt.

Use this skill for BC Speculation and Vacancy Tax on residential properties in designated areas. Triggers "BC SVT", "BC speculation tax", "vacant home tax BC", "0.5% SVT BC", "2% SVT foreign", "speculation tax declaration BC". DIFFERENT from federal Underused Housing Tax (UHT) which also applies.

Use this skill for Alberta provincial corporate income tax. Triggers "Alberta CIT", "AT1 Alberta", "Alberta small business deduction", "Job Creation Tax Cut Alberta", "Alberta corporate tax 8%". ALWAYS read alongside federal T2.

Use this skill whenever asked about Yukon territorial income tax for a self-employed sole proprietor. Trigger on phrases like "Yukon tax", "YT428", "Yukon income tax", "Yukon First Nations Income Tax Credit", "Pioneer Utility Grant", "territorial tax Yukon", or any question about computing Yukon territorial tax. ALWAYS read this skill before touching any Yukon territorial tax work.

Use this skill whenever asked about Saskatchewan provincial individual income tax. Trigger on phrases like "Saskatchewan tax", "SK provincial tax", "Saskatchewan T1", "Saskatchewan brackets", "PST Saskatchewan", "Saskatchewan credits", or any question about computing Saskatchewan provincial tax for an individual return. This skill covers Saskatchewan's three-bracket tax system, PST at 6%, provincial credits, and filing requirements. ALWAYS read this skill before touching any Saskatchewan individual tax return work.

Use this skill whenever asked about Prince Edward Island provincial individual income tax. Trigger on phrases like "PEI tax", "Prince Edward Island tax", "PE provincial tax", "PEI T1", "PEI brackets", "HST PEI", "PEI surtax", "PEI credits", or any question about computing PEI provincial tax for an individual return. This skill covers PEI's four-bracket tax system with surtax, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before touching any PEI individual tax return work.

Use this skill whenever asked about Nunavut territorial income tax for a self-employed sole proprietor. Trigger on phrases like "Nunavut tax", "NU428", "Nunavut income tax", "Nunavut Cost of Living Tax Credit", "Nunavut Child Benefit", "territorial tax Nunavut", or any question about computing Nunavut territorial tax. ALWAYS read this skill before touching any Nunavut territorial tax work.

Use this skill whenever asked about Nova Scotia provincial individual income tax. Trigger on phrases like "Nova Scotia tax", "NS provincial tax", "Nova Scotia T1", "Nova Scotia brackets", "HST Nova Scotia", "Nova Scotia credits", "Nova Scotia surtax", or any question about computing Nova Scotia provincial tax for an individual return. This skill covers Nova Scotia's five-bracket tax system, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before touching any Nova Scotia individual tax return work.

Use this skill whenever asked about Northwest Territories territorial income tax for a self-employed sole proprietor. Trigger on phrases like "NWT tax", "NT428", "Northwest Territories income tax", "NWT Cost of Living Tax Credit", "NWT Child Benefit", "territorial tax NWT", or any question about computing Northwest Territories territorial tax. ALWAYS read this skill before touching any Northwest Territories territorial tax work.

Use this skill whenever asked about Newfoundland and Labrador provincial individual income tax. Trigger on phrases like "Newfoundland tax", "NL provincial tax", "Newfoundland T1", "Labrador tax", "Newfoundland brackets", "HST Newfoundland", "Newfoundland credits", or any question about computing Newfoundland and Labrador provincial tax for an individual return. This skill covers NL's eight-bracket tax system, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before touching any Newfoundland and Labrador individual tax return work.

Use this skill whenever asked about New Brunswick provincial individual income tax. Trigger on phrases like "New Brunswick tax", "NB provincial tax", "New Brunswick T1", "New Brunswick brackets", "HST New Brunswick", "New Brunswick credits", or any question about computing New Brunswick provincial tax for an individual return. This skill covers New Brunswick's four-bracket tax system, HST at 15%, provincial credits, and filing requirements. ALWAYS read this skill before touching any New Brunswick individual tax return work.

Use this skill whenever asked about Manitoba provincial individual income tax. Trigger on phrases like "Manitoba tax", "MB provincial tax", "Manitoba T1", "Manitoba brackets", "RST Manitoba", "Manitoba health levy", "Manitoba education property tax credit", or any question about computing Manitoba provincial tax for an individual return. This skill covers Manitoba's three-bracket tax system, RST at 7%, health and education levy, provincial credits, and filing requirements. ALWAYS read this skill before touching any Manitoba individual tax return work.

Use this skill whenever asked about Alberta provincial individual income tax. Trigger on phrases like "Alberta tax", "Alberta T1", "AB provincial tax", "Alberta flat tax", "Alberta credits", "Alberta personal amount", "no PST Alberta", or any question about computing Alberta provincial tax for an individual return. This skill covers Alberta's 10% flat personal income tax rate, provincial credits, interaction with federal T1, and Alberta-specific deductions. ALWAYS read this skill before touching any Alberta individual tax return work.

Final orchestrator skill that assembles the complete Canadian filing package for Canadian-resident sole proprietors. Consumes outputs from all Canadian content skills (canada-gst-hst for GST34, ca-fed-t2125 for business income, ca-fed-t1-return for federal return, ca-fed-cpp-ei for CPP/CPP2/EI, ca-fed-instalments for instalment schedule) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Canadian content skills listed above. Canadian full-year residents only. Sole proprietors only (not incorporated).

ALWAYS USE THIS SKILL when a user asks for help preparing their Canadian tax returns AND mentions freelancing, self-employment, contracting, sole proprietorship, or unincorporated business. Trigger on phrases like "help me do my taxes", "prepare my T1", "I'm self-employed in Canada", "I'm a freelancer in Canada", "do my taxes as a contractor", "prepare my GST/HST return and income tax", or any similar phrasing where the user is a Canadian-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Canadian self-employed tax workflow -- every other skill in the stack (canada-gst-hst, ca-fed-t2125, ca-fed-t1-return, ca-fed-cpp-ei, ca-fed-instalments, ca-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Canadian full-year residents only; sole proprietors only (not incorporated).

Use this skill whenever asked about Quebec provincial income tax (TP-1) for a self-employed sole proprietor. Trigger on phrases like "Quebec tax", "TP-1", "Quebec income tax", "QPP", "QPIP", "Revenu Quebec", "QHSF", "health services fund", "solidarity tax credit", "Quebec abatement", or any question about computing Quebec provincial tax. ALWAYS read this skill before touching any Quebec provincial tax work.

Use this skill whenever asked about Ontario provincial income tax for a self-employed sole proprietor. Trigger on phrases like "Ontario tax", "ON428", "Ontario income tax", "Ontario surtax", "Ontario Health Premium", "OHP", "OEPTC", "Ontario trillium", "provincial tax Ontario", or any question about computing Ontario provincial tax. ALWAYS read this skill before touching any Ontario provincial tax work.

Use this skill whenever asked about British Columbia provincial income tax for a self-employed sole proprietor. Trigger on phrases like "BC tax", "BC428", "British Columbia income tax", "BC tax brackets", "BC tax reduction", "BC climate action tax credit", "provincial tax BC", or any question about computing BC provincial tax for a self-employed individual. Covers BC tax brackets, personal credits, BC tax reduction, climate action tax credit, and BC-specific rules. ALWAYS read this skill before touching any BC provincial tax work.