T1 Individual Return (Payment Deadline)

Use this skill whenever asked about Canada Pension Plan (CPP) or Employment Insurance (EI) contributions for self-employed individuals. Trigger on phrases like "CPP self-employed", "Schedule 8", "CPP2", "YAMPE", "EI opt-in self-employed", "how much CPP do I pay", "self-employed EI benefits", "CPP contribution calculation", or any question about CPP/EI obligations for a self-employed sole proprietor or single-member entity in Canada. This skill covers CPP1 rates, CPP2 second ceiling, Schedule 8 computation, EI voluntary opt-in, tax treatment (line 22200 deduction and non-refundable credit), age exemptions, overpayment recovery, and edge cases. ALWAYS read this skill before touching any CPP/EI-related 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 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 to prepare, review, or classify transactions for a Canadian GST/HST return (Form GST34) for a self-employed individual or small business in Canada. Trigger on phrases like "prepare GST return", "file HST", "Canadian sales tax", "GST/HST return", "Form GST34", "input tax credits", "ITC claim", or any request involving Canadian GST/HST filing. Also trigger when classifying transactions for GST/HST purposes from bank statements, invoices, or other source data. This skill covers federal GST and harmonized HST provinces only under the regular method. Quebec QST, Saskatchewan PST, Manitoba RST, British Columbia PST, Quick Method, and simplified method for charities are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any Canadian GST/HST work.