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Proactive compliance monitoring — deadlines, thresholds, red flags, and regulatory changes
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Based on SOC occupation classification
US/international payment compliance for Canadian sole proprietors and corporations. W-8BEN management (individual + entity), withholding tax recovery, 1099 interception, FX accounting (BoC noon rate), T1135 monitoring, Reg 105 contractor rules, multi-currency reconciliation. Prevents 30% backup withholding and $25/day T1135 penalties. CC-specific: Wise USD, Stripe, primary US retainer, Kraken.
Complete, populate and fill out 3-statement financial model templates (Income Statement, Balance Sheet, Cash Flow Statement) . Use when asked to fill out model templates, complete existing model frameworks, populate financial models with data, complete a partially filled IS/BS/CF framework, or link integrated financial statements within an existing template structure. Triggers include requests to fill in, complete, or populate a 3-statement model template
Container for skills synthesized at runtime by skill_synthesizer.py. Each child directory is a [NEW] skill with its own SKILL.md + metrics.json. Promoted to skills/<slug>/ after 3 successful uses (skill_metrics.py promote).
Build and maintain a calendar of upcoming catalysts across a coverage universe — earnings dates, conferences, product launches, regulatory decisions, and macro events. Helps prioritize attention and position ahead of events. Triggers on "catalyst calendar", "upcoming events", "what's coming up", "earnings calendar", "event calendar", or "catalyst tracker".
Prepare for client review meetings with portfolio performance summary, allocation analysis, talking points, and action items. Pulls together account data into a concise meeting-ready format. Use before quarterly reviews, annual checkups, or ad-hoc client meetings. Triggers on "client review", "meeting prep for [client]", "quarterly review", "prep for [client name]", or "client meeting".
Framework for building competitive landscape decks — market positioning, competitor deep-dives, comparative analysis, strategic synthesis. Use when the user asks for a competitive landscape, competitor analysis, peer comparison, market positioning assessment, strategic review, or investment memo deck. Also triggers on "who are the competitors to X", "benchmark X against peers", "build a market map", or any request to systematically evaluate competitive dynamics across an industry.
| name | compliance-monitor |
| description | Proactive compliance monitoring — deadlines, thresholds, red flags, and regulatory changes |
| triggers | ["compliance","deadline","filing","CRA","HST","installment","T1135","penalty","overdue","reminder","am I compliant","what's due","what do I owe","penalties","missing","late","upcoming"] |
| tier | core |
| dependencies | ["accounting-advisor","quarterly-tax-review","income-tier-monitoring"] |
Atlas runs this skill automatically at every session start and whenever a compliance keyword is detected. It cross-checks CC's current date, income, accounts, and foreign assets against every CRA and provincial deadline. The output is a traffic-light compliance report with dollar-impact estimates for non-compliance.
This skill does not wait to be asked. If a deadline is within 30 days, Atlas flags it unprompted.
Run this check at the beginning of every session. Requires only the current date from system context.
brain/USER.md — income sources, accounts, crypto holdings, citizenshipbrain/STATE.md — last known income estimate, last filings, open itemsCross-reference today's date against the Compliance Calendar in Section 5. Flag any deadline falling within the next 30 days at P1 HIGH or above.
Run each check silently. Only surface a flag if a threshold is at risk or has been crossed.
| Check | Threshold | Action if Triggered |
|---|---|---|
| HST registration | $30,000 gross revenue (trailing 12 months) | Flag P1 — register within 29 days of crossing |
| Installment payments | $3,000 net tax owing (current or prior year) | Flag P1 — next quarterly date |
| T1135 foreign property | $100,000 CAD cost basis | Flag P1 — due with T1 (or June 15 for self-employed) |
| Incorporation trigger | $80,000 sustained OASIS revenue | Flag P2 — begin incorporation analysis |
| International planning | $120,000+ income | Flag P2 — Crown Dependencies eval, docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md |
| Revenue concentration | Single client > 50% of revenue | Flag P2 — business risk alert |
| Crypto ACB lag | Any disposition without ACB calc | Flag P2 — run crypto-acb-tracking skill |
| TFSA over-contribution | $7,000/year limit | Flag P0 CRITICAL — 1%/month penalty |
| FHSA contribution | $8,000/year room | Flag P3 — optimization reminder |
| RRSP deadline | March 1 each year | Flag P1 in January-February |
| Payroll remittances | Monthly (post-incorporation) | Flag P0 if overdue — 3-10% penalty |
Check for known gaps. Flag if any of the following cannot be confirmed:
If everything is clean, output one line:
Compliance: GREEN — no deadlines within 30 days, all thresholds clear.
If any flags exist, produce the Compliance Status Report (Section 7).
Focus: RRSP deadline, prior-year reconciliation, filing prep
RRSP contribution deadline: March 1
Prior-year T1 preparation
Prior-year reconciliation
Actions checklist
Focus: April 30 payment, June 15 filing, mid-year income projection
April 30 — Tax balance owing due (even for self-employed)
June 15 — T1 filing deadline for self-employed
Mid-year income projection
Actions checklist
Focus: Incorporation trigger, international planning, Q4 harvest prep
Incorporation trigger check
International planning review
Q4 tax-loss harvest preparation
September 15 — Q3 installment due
Actions checklist
Focus: Year-end tax minimization — highest leverage quarter
Tax-loss harvesting window (October–December 15)
TFSA and FHSA maximization
Business expense acceleration
December 15 — Q4 installment due
Year-end planning
Actions checklist
These thresholds are checked every session against CC's known financial state. A threshold is "approaching" when within 15% of the trigger point.
| Threshold | Trigger Point | Action Required |
|---|---|---|
| HST registration | $30,000 gross (trailing 12M) | Register within 29 days of crossing. Voluntary registration available before. Ref: docs/ATLAS_HST_REGISTRATION_GUIDE.md |
| RRSP contributions become high-value | $55,867 taxable income | Marginal rate hits 29.65% — RRSP contributions now save meaningfully |
| Incorporation trigger | $80,000 OASIS revenue (sustained) | Begin incorporation process. Ref: docs/ATLAS_INCORPORATION_TAX_STRATEGIES.md |
| International structure trigger | $120,000+ income | Crown Dependencies evaluation. Ref: docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md |
| Multi-entity architecture | $200,000+ income | OpCo/HoldCo, family trust, RCA. Ref: docs/ATLAS_TAX_STRATEGY.md |
| Threshold | Trigger Point | Action Required |
|---|---|---|
| T1135 foreign property | $100,000 CAD cost basis | File T1135 with T1. Late filing: $25/day, max $2,500. Ref: docs/ATLAS_FOREIGN_REPORTING.md |
| T1134 (foreign affiliate) | Any controlled foreign affiliate | File T1134. Complex — flag for specialist. |
| Accredited investor status | $1M financial assets or $200K income | Unlocks exempt market, MIC, flow-through. Ref: docs/ATLAS_ALTERNATIVE_INVESTMENTS.md |
| Threshold | Trigger Point | Action Required |
|---|---|---|
| Installment payments | $3,000 net tax owing (2 consecutive years) | Quarterly installments required March 15, June 15, September 15, December 15. Ref: docs/ATLAS_INSTALLMENT_PAYMENTS.md |
| VDP candidate | Unreported income or gains in prior years | File voluntarily before CRA contacts. Eliminates penalties. Ref: docs/ATLAS_VDP_GUIDE.md |
| Threshold | Trigger Point | Action Required |
|---|---|---|
| Revenue concentration | Any single client > 50% of revenue | Business risk flag — not tax, but a CFO concern |
| HST remittance (post-registration) | Quarterly or annual threshold | Remit HST collected minus ITCs on schedule |
| Payroll remittances (post-incorporation) | Any payroll run | Due 15th of following month. Late: 3-10% penalty. |
| Threshold | Trigger Point | Action Required |
|---|---|---|
| ACB calculation lag | Any crypto disposition without ACB calc | Run crypto-acb-tracking skill immediately |
| Superficial loss risk | Repurchase within 30 days of crypto sale at loss | Flag — loss denied, adds to ACB of new position |
| CARF reporting (effective 2026) | Any crypto exchange with 10+ transactions or $10K+ | Canadian exchanges will report to CRA automatically |
When regulatory changes are confirmed (CRA announcements, budget day, provincial budgets), update the following:
| Item | Frequency | Source | Docs to Update |
|---|---|---|---|
| TFSA annual limit | Announced in fall federal budget | CRA website | brain/USER.md, Section 3 thresholds |
| RRSP contribution limit (18% of prior income) | Annually on NOA | CRA | skills/quarterly-tax-review/SKILL.md |
| FHSA annual limit | Currently $8,000 — confirm each year | CRA | Section 3, quarterly-tax-review |
| CPP contribution rates | Announced in fall | CRA | docs/ATLAS_PENSION_RETIREMENT_GUIDE.md |
| EI premium rates | Announced in fall | CRA | docs/ATLAS_BOOKKEEPING_SYSTEMS.md |
| Federal corporate tax rate | Federal budget | Finance Canada | docs/ATLAS_INCORPORATION_TAX_STRATEGIES.md |
| Capital gains inclusion rate | Federal budget (2024 changes pending) | Finance Canada | docs/ATLAS_TAX_STRATEGY.md |
| CARF implementation | 2026 effective date | CRA/OECD | docs/ATLAS_DEFI_TAX_GUIDE.md, docs/CRA_CRYPTO_ENFORCEMENT_INTEL.md |
| CRA prescribed interest rate | Quarterly | CRA | docs/ATLAS_TOSI_DEFENSE.md |
| SR&ED rate changes | Federal budget | CRA | docs/ATLAS_AI_SAAS_TAX_GUIDE.md |
| Item | Frequency | Source |
|---|---|---|
| Ontario surtax thresholds | Annual | Ontario budget |
| OIDMTC rate (10%) | Budget | Ontario MITE |
| Ontario ESA minimum wage | April 1 each year | Ontario MOL |
| Ontario corporate tax rate (11.5%) | Budget | Ontario budget |
| Item | Watch For | Ref Doc |
|---|---|---|
| Canada-UK treaty updates | Post-Brexit renegotiation | docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md |
| Crown Dependencies substance rules | OECD Pillar 2 | docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md |
| CRA exchange data orders | New exchange subpoenas | docs/CRA_CRYPTO_ENFORCEMENT_INTEL.md |
| Date | Deadline | Priority |
|---|---|---|
| Jan 1 | New TFSA contribution room opens | P3 |
| Jan 1 | New FHSA contribution room opens ($8,000) | P3 |
| Jan 15 | Begin RRSP contribution analysis (March 1 deadline approaching) | P2 |
| Jan 31 | T4s issued by employers (watch for Nicky's T4) | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Feb 15 | RRSP deadline approaching — P1 flag if room remains | P1 |
| Feb 28/29 | Confirm all T-slips received | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Mar 1 | RRSP contribution deadline (60 days after Dec 31) | P0/P1 |
| Mar 15 | Q1 installment due (if installments required) | P1 |
| Mar 31 | T3 slips due from trusts/ETFs | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Apr 15 | Flag balance owing if T1 not yet prepared | P1 |
| Apr 30 | Tax balance owing due — self-employed | P0 |
| Apr 30 | T1 filing deadline — employees | P0 |
| Apr 30 | FHSA — no deadline but confirm Q2 contribution on track | P3 |
| Date | Deadline | Priority |
|---|---|---|
| May 15 | Flag June 15 T1 filing deadline — 30 days out | P1 |
| May 31 | HST annual filer deadline (if annual method elected) | P1 |
| Date | Deadline | Priority |
|---|---|---|
| Jun 8 | Final flag: T1 filing in 7 days | P0 |
| Jun 15 | T1 filing deadline — self-employed | P0 |
| Jun 15 | Q2 installment due (if installments required) | P1 |
| Jun 30 | Mid-year income projection — run income-tier-monitoring skill | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Jul 15 | HST quarterly filer Q2 remittance due (one month after quarter-end) | P1 |
| Jul 31 | T1135 due if June 15 extension granted | P1 |
| Date | Deadline | Priority |
|---|---|---|
| Aug 25 | Flag September 15 installment — 21 days out | P1 |
| Date | Deadline | Priority |
|---|---|---|
| Sep 15 | Q3 installment due (if installments required) | P1 |
| Sep 30 | Q3 income review complete; Q4 harvest candidate list built | P2 |
| Sep 30 | Incorporation trigger decision point (Q3 revenue known) | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Oct 15 | HST quarterly filer Q3 remittance due | P1 |
| Oct 15 | Begin tax-loss harvest candidate list review | P2 |
| Oct 31 | T3 trust year-end (if applicable) | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Nov 1 | Tax-loss harvesting window open — P1 flag if candidates exist | P1 |
| Nov 15 | Federal budget typically announced — watch for rate changes | P2 |
| Nov 30 | TFSA/FHSA top-up check — room remaining? | P2 |
| Date | Deadline | Priority |
|---|---|---|
| Dec 1 | Flag December 15 installment — 14 days out | P1 |
| Dec 10 | Final tax-loss harvest flag — 5 days until settlement cutoff | P0 |
| Dec 15 | Tax-loss harvest deadline (T+2 settlement for Dec 31) | P0 |
| Dec 15 | Q4 installment due (if installments required) | P1 |
| Dec 31 | Year-end: TFSA maxed, FHSA maxed, expenses accelerated | P1 |
| Dec 31 | Defer December invoices to January if income reduction beneficial | P2 |
| Level | Label | Criteria | Atlas Behavior |
|---|---|---|---|
| P0 | CRITICAL | Deadline within 7 days OR active penalty risk OR over-contribution | Lead every session with this. Do not move on until CC acknowledges. |
| P1 | HIGH | Deadline within 30 days OR threshold crossed OR installment due | Flag at session start. Include dollar impact. |
| P2 | MEDIUM | Quarterly review due OR documentation gap OR threshold approaching (within 15%) | Include in session summary. Offer to run relevant skill. |
| P3 | LOW | Informational OR optimization opportunity OR future planning trigger | Mention once, do not repeat. |
| Violation | Penalty |
|---|---|
| Late T1 filing (balance owing) | 5% of balance + 1%/month (max 12 months), doubled for repeat |
| Late tax payment | 5% immediately + 1%/month on balance |
| TFSA over-contribution | 1%/month on excess amount |
| Late T1135 | $25/day, minimum $100, maximum $2,500 |
| Late HST remittance | 3% (3 days late), 5% (6 days), 7% (7+ days), 10% (repeat) |
| Late payroll remittance | 3-10% depending on timing and repeat offence |
| Installment shortfall | Interest on shortfall at CRA prescribed rate (currently 8-9%) |
| Unreported income | 50% gross negligence penalty on unreported tax |
| Late T2 (corporate) | 5% + 1%/month |
Produce this report whenever P1 or higher alerts exist, or when CC asks about compliance.
ATLAS COMPLIANCE STATUS — [DATE]
Overall Status: [GREEN / YELLOW / RED]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
P0 CRITICAL (action required immediately)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[List P0 items, or "None"]
Each item: WHAT / DEADLINE / PENALTY IF MISSED / ACTION
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
P1 HIGH (action required within 30 days)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[List P1 items, or "None"]
Each item: WHAT / DEADLINE / PENALTY IF MISSED / ACTION
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
P2 MEDIUM (this quarter)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[List P2 items, or "None"]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
P3 LOW (informational)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[List P3 items, or "None"]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
THRESHOLD STATUS
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
HST ($30K): [GREEN: $X/$30K] / [YELLOW: $X/$30K — approaching] / [RED: TRIGGERED]
Installments ($3K): [GREEN: <$3K owing] / [RED: TRIGGERED — Q dates: Mar/Jun/Sep/Dec 15]
T1135 ($100K): [GREEN: $X/$100K] / [YELLOW: approaching] / [RED: FILING REQUIRED]
Incorporation: [GREEN: <$80K] / [YELLOW: $X — approaching] / [RED: TRIGGERED]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
NEXT DEADLINE
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[Next upcoming deadline and days remaining]
| Document | Relevance |
|---|---|
docs/ATLAS_INSTALLMENT_PAYMENTS.md | Quarterly payment rules, three safe-harbor methods, penalty calculation |
docs/ATLAS_HST_REGISTRATION_GUIDE.md | $30K threshold, ITCs, quick method, voluntary registration |
docs/ATLAS_FOREIGN_REPORTING.md | T1135 rules, T1134, transfer pricing, foreign tax credits |
docs/ATLAS_VDP_GUIDE.md | Voluntary disclosure — penalty elimination for historic gaps |
docs/ATLAS_CRA_AUDIT_DEFENSE.md | Red flags, documentation standards, audit-proofing |
docs/ATLAS_DEDUCTIONS_MASTERLIST.md | Deduction checklist, timing, documentation requirements |
docs/ATLAS_TAX_STRATEGY.md | Core 25-strategy playbook |
docs/ATLAS_INCOME_SCALING_PLAYBOOK.md | Tier-based strategy selection |
docs/ATLAS_INCORPORATION_TAX_STRATEGIES.md | $80K incorporation trigger, RDTOH, structure planning |
docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md | $120K+ international structure trigger |
docs/CRA_CRYPTO_ENFORCEMENT_INTEL.md | CARF 2026, exchange data orders, audit risk |
docs/ATLAS_BOOKKEEPING_SYSTEMS.md | Monthly close routine, T2125 chart of accounts |
skills/accounting-advisor/ | T2125 preparation, expense categorization |
skills/quarterly-tax-review/ | Quarterly deep review process |
skills/income-tier-monitoring/ | Income tier tracking and threshold alerts |
skills/crypto-acb-tracking/ | ACB calculation for crypto dispositions |
skills/tax-loss-harvesting/ | Q4 harvest execution |