compliance-monitor

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"]

Compliance Monitor

Overview

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.

---

Section 1 — Monthly Compliance Check (Every Session Start)

Run this check at the beginning of every session. Requires only the current date from system context.

Step 1: Load Current State

1. Read brain/USER.md — income sources, accounts, crypto holdings, citizenship
2. Read brain/STATE.md — last known income estimate, last filings, open items
3. Note today's date from system context

Step 2: Calendar Scan (Next 30 Days)

Cross-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.

Step 3: Threshold Checks

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

Step 4: Missing Documentation Flags

Check for known gaps. Flag if any of the following cannot be confirmed:

• Business receipts for the current quarter
• Vehicle log (if vehicle deduction claimed)
• Home office square footage on file
• Invoices issued matching Stripe/Wise deposits
• T4 from Nicky's (flag in January after year-end)
• Crypto transaction export (flag in January after year-end)

Step 5: Output

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).

---

Section 2 — Quarterly Deep Review

Q1 — January through March

Focus: RRSP deadline, prior-year reconciliation, filing prep

1. RRSP contribution deadline: March 1

   • Calculate remaining room (prior-year NOA or estimate)
   • Only contribute if marginal rate is 29.65%+ (Tier 2+)
   • Model: contribution × marginal rate = immediate tax saving
   • Flag by January 15 if room exists and rate justifies it

2. Prior-year T1 preparation

   • Gather all T-slips: T4 (Nicky's), T5 (investment income), T3 (trust)
   • Confirm Stripe/Wise year-end totals for T2125
   • Reconcile crypto: ACB workbook complete?
   • OANDA: export realized gain/loss report
   • Home office: calculate deductible portion
   • Run accounting-advisor skill for T2125 draft

3. Prior-year reconciliation

   • Compare estimated tax to actual — were installments on track?
   • Identify deductions missed — VDP candidate?
   • Document lessons for current year

4. Actions checklist

   • RRSP decision made (contribute or defer)
   • All T-slips collected
   • T2125 draft complete
   • Crypto ACB reconciled
   • Prior-year installments compared to actual owing

---

Q2 — April through June

Focus: April 30 payment, June 15 filing, mid-year income projection

1. April 30 — Tax balance owing due (even for self-employed)

   • Calculate balance: estimated total tax minus installments paid minus withholding
   • Wire transfer from Wise or RBC to CRA by April 30
   • Late payment: 5% immediately + 1%/month — flag P0 after April 15 if unpaid

2. June 15 — T1 filing deadline for self-employed

   • File via NETFILE (CC submits, Atlas prepares)
   • Reminder: balance was due April 30 even though filing is June 15
   • Flag P1 by May 15, P0 by June 8

3. Mid-year income projection

   • YTD income ÷ months elapsed × 12 = annualized estimate
   • Has income tier changed since year-start?
   • Are installments calibrated correctly for the current year?
   • Is HST threshold at risk? ($30K trailing 12 months)

4. Actions checklist

   • April 30 balance paid
   • T1 filed by June 15
   • Mid-year income projection run
   • Installments updated if income changed
   • HST threshold check

---

Q3 — July through September

Focus: Incorporation trigger, international planning, Q4 harvest prep

1. Incorporation trigger check

   • Is OASIS revenue trending toward $80K annualized?
   • If yes: initiate incorporation-advisor skill, not reactive — lead time is 4-6 weeks
   • Model: incorporation savings vs. cost at current revenue

2. International planning review

   • Is income approaching $120K? Flag for Crown Dependencies evaluation
   • Reference: docs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md
   • Is T1135 threshold approaching? ($100K foreign property at cost)

3. Q4 tax-loss harvest preparation

   • Identify unrealized losses in crypto and investment portfolios now
   • Build candidate list for December harvesting window
   • Note: superficial loss rule — no repurchase within 30 days before or after disposition
   • Calculate estimated savings at marginal rate

4. September 15 — Q3 installment due

   • Flag by August 25
   • Amount: based on whichever safe-harbor method was selected

5. Actions checklist

   • Incorporation trigger assessment complete
   • International planning review done
   • Q4 harvest candidate list built
   • September 15 installment paid

---

Q4 — October through December

Focus: Year-end tax minimization — highest leverage quarter

1. Tax-loss harvesting window (October–December 15)

   • Execute from candidate list built in Q3
   • Deadline: December 15 for trades to settle by December 31 (T+2 settlement)
   • Flag P1 by November 1, P0 by December 10 if losses still unharvested

2. TFSA and FHSA maximization

   • TFSA: contribute up to annual limit ($7,000 in 2025, confirm 2026 limit)
   • FHSA: contribute up to $8,000 before December 31
   • Unused FHSA room carries forward (max $8K carryforward)

3. Business expense acceleration

   • Any planned equipment, software, or professional development — buy before December 31
   • Immediate expensing (100% CCA Year 1) for eligible property
   • Home office: confirm nothing has changed for the year

4. December 15 — Q4 installment due

   • Final quarterly installment of the year
   • Flag by December 1

5. Year-end planning

   • RRSP contribution decision for next year
   • Any income deferral opportunities (defer December invoices to January?)
   • Any income acceleration? (recognize gains this year if rate is lower)
   • OASIS year-end bookkeeping close: all expenses categorized

6. Actions checklist

   • Tax-loss harvesting executed (deadline December 15)
   • TFSA maxed
   • FHSA maxed
   • Expense acceleration complete
   • December 15 installment paid
   • Year-end bookkeeping close initiated

---

Section 3 — Threshold Monitor (Continuous)

These thresholds are checked every session against CC's known financial state. A threshold is "approaching" when within 15% of the trigger point.

Income Thresholds

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

Asset Thresholds

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

Tax-Owing Thresholds

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

Business Thresholds

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.

Crypto Thresholds

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

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Section 4 — Regulatory Change Tracker

When regulatory changes are confirmed (CRA announcements, budget day, provincial budgets), update the following:

Federal Changes to Monitor

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

Provincial Changes to Monitor (Ontario)

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

Treaty and International Changes

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

---

Section 5 — Compliance Calendar (Full Year)

January

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

February

Date	Deadline	Priority
Feb 15	RRSP deadline approaching — P1 flag if room remains	P1
Feb 28/29	Confirm all T-slips received	P2

March

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

April

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

May

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

June

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

July

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

August

Date	Deadline	Priority
Aug 25	Flag September 15 installment — 21 days out	P1

September

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

October

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

November

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

December

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

---

Section 6 — Alert Priority System

Priority Definitions

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.

Penalty Impact Reference (for dollar-impact estimates)

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

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Section 7 — Compliance Status Report Format

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
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[Next upcoming deadline and days remaining]

---

Section 8 — Cross-References

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