Temporary working note — purge once all 4 FY26 quarters are entered, reconciled, and filed, AND hst-assistance-skill Phase 3 completes — whichever is later. (Added 2026-08-08: this note is the worked reference example the /hst-assistance skill is built against — see Core/Accounting/Tasks/hst-assistance-skill.md. Purging it on Track A completion would delete the spec Phase 2 reads from.) Not a dept SSOT doc; a scratch reference built from already-extracted data so you don’t have to re-derive figures from PDFs while entering transactions in QBO.
Reorganized 2026-08-06 from per-vendor tables to chronological-by-statement, per your call — matches how you actually reconcile in QBO (one statement/account at a time). Source: bill/statement PDFs in d:\FSS\Accounting\Bills\ and d:\FSS\Accounting\Statements\, extracted via ~/utils/acct-qbo/reconcile_statement.py and reconcile_bank.py (2026-08-06, --report-only / read-only, no QBO writes).
Rogers is now cash-basis (single credit-card Purchase, no Bill/Pay Bill) — QBO EasyStart doesn’t support Bills (confirmed via QBO AI, 2026-08-06). Dates below are the real BMO posting dates, not the Rogers bill’s own “on or after” estimate.
Convention: pretax/HST split for “HST ON” lines is back-calculated at the confirmed 13% ON rate from the tax-inclusive amount — arithmetically exact, cross-checked against real PDFs (Rogers Jan 2026, Globe & Mail Aug 2025). Rows marked TBD have no tax code confirmed yet — don’t guess one; that’s the exact ITC-overclaim bug already caught twice on Master Card fees / Chapters.
Account 5407 Computer AI Tools now also covers Warp and You.com (your call this round: “similar to Anthropic and Cursor”); Cloudflare -> 5406 Computer Web Services (“Internet services, domains/hosting”, your call). Tax code for these 3 is still TBD — Cursor is confirmed Out of Scope (no HST on the receipt), but that hasn’t been separately confirmed for Warp/Cloudflare/You.com; don’t assume it carries over without checking a receipt.
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-05-30 | Rogers Communications | 90.39 | 5104/5526 | HST ON | 79.99 | 10.40 | Prior-period charge (FY25’s May-16 bill) — informational only, not part of the 4 overdue FY26 quarters |
| 2025-06-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-06-11 | Globe & Mail ePaper | 30.50 | 5106 Subscriptions | HST ON | 26.99 | 3.51 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-07-03 | Rogers Communications (Jun-16 bill) | 90.39 | 5104/5526 | HST ON | 79.99 | 10.40 | Internet 54.99/7.15 + Wireless 25.00/3.25 |
| 2025-07-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-07-04 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | |
| 2025-07-11 | Globe & Mail ePaper | 30.50 | 5106 Subscriptions | HST ON | 26.99 | 3.51 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-07-30 | GOOGLE*GALARM IAP | 13.55 | TBD | TBD | — | — | Ad-Hoc — classify |
| 2025-08-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-08-14 | Globe & Mail ePaper (PressReader annual) | 337.87 | 5106 Subscriptions | HST ON | 299.00 | 38.87 | confirmed valid 2026-08-05 — annual plan renewal |
| 2025-08-15 | Rogers Communications (Jul-16 bill) | 90.39 | 5104/5526 | HST ON | 79.99 | 10.40 | Internet 54.99/7.15 + Wireless 25.00/3.25 — posted 3 days after bill’s own estimate |
| 2025-08-21 | Warp Pro Subscription | 1.42 | 5407 Computer AI Tools | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2025-08-25 | Annual Card Fee | 120.00 | 5701 Bank Service Charges | Exempt | 120.00 | 0.00 | suggested — same treatment as Master Card annual fee per HST-Workflow.md |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-08-30 | Amazon.ca*5P7W051U3 | 27.46 | TBD | TBD | — | — | Ad-Hoc — classify |
| 2025-08-30 | Rogers Communications (Aug-16 bill) | 182.69 | 5104/5526 | HST ON | 161.67 | 21.02 | Internet 136.67/17.77 + Wireless 25.00/3.25 — promo ended, price step-up |
| 2025-09-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-09-21 | Warp Pro Subscription | 25.51 | 5407 Computer AI Tools | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2025-09-23 | Centaur Accounting Inc. | 1214.75 | 5654 Accounting Fees | HST ON | 1075.00 | 139.75 | your accountant’s y/e T2 fee, confirmed valid 2026-08-05 |
| 2025-09-24 | Cloudflare | 70.09 | 5406 Computer Web Services | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2025-09-24 | Cloudflare | 22.86 | 5406 Computer Web Services | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-09-25 | AMZN Mktp CA*NJ5AO8HS0 | 203.39 | TBD | TBD | — | — | Ad-Hoc — classify |
| 2025-09-30 | Rogers Communications (Sep-16 bill) | 185.31 | 5104/5526 | HST ON | 163.99 | 21.32 | Internet 135.99/17.68 + Wireless 28.00/3.64 — new rate |
| 2025-10-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-10-21 | Warp Pro Subscription | 25.93 | 5407 Computer AI Tools | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2025-10-23 | Cursor (AI-powered IDE) | 28.72 | 5407 Computer AI Tools | Out of Scope | 28.72 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-10-25 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | |
| 2025-10-29 | Rogers Communications (Oct-16 bill, part 1 of 2) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Combine with the Oct 30 line below into ONE Purchase per your 2026-08-06 call (“combine, as done in the statement”) — total $185.31, Internet 135.99/17.68 + Wireless 28.00/3.64 |
| 2025-10-29 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | same-day repeat, confirmed real 2026-07-29 |
| 2025-10-30 | Rogers Communications (Oct-16 bill, part 2 of 2) | 89.26 | 5104/5526 | HST ON | 78.99 | 10.27 | combined into the Oct 29 line above — enter as ONE $185.31 Purchase dated Oct 30 |
| 2025-10-31 | INKJETSUPERSTORE | 78.99 | TBD | TBD | — | — | Ad-Hoc — classify |
| 2025-11-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-11-13 | Amazon.ca*B80H15MJ1 | 163.77 | TBD | TBD | — | — | Net $0 — reversed Nov 20 (see below), enter both or neither |
| 2025-11-19 | Amazon.ca*B008Q5JU2 | 186.43 | TBD | TBD | — | — | Ad-Hoc — classify |
| 2025-11-20 | Amazon.ca (credit, reverses Nov 13) | -163.77 | TBD | TBD | — | — | Net $0 with the Nov 13 line above |
| 2025-11-21 | Warp.dev | 6.64 | 5407 Computer AI Tools | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2025-11-23 | Cursor (AI-powered IDE) | 28.97 | 5407 Computer AI Tools | Out of Scope | 28.97 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-12-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2025-12-23 | Cursor (AI-powered IDE) | 28.19 | 5407 Computer AI Tools | Out of Scope | 28.19 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2025-12-29 | Claude.ai Subscription | 31.64 | 5407 Computer AI Tools | HST ON | 28.00 | 3.64 | |
| 2025-12-30 | Rogers Communications (Dec-16 bill) | 52.72 | 5104/5526 | HST ON | 46.65 | 6.07 | Needs your decision — see Open decisions below. Only $52.72 hit the card (Nov’s −43.33 credit applied) but the bill’s real service was $96.05 (HST $11.05) |
| 2026-01-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2026-01-14 | Cloudflare | 20.23 | 5406 Computer Web Services | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2026-01-23 | Cursor (AI-powered IDE) | 28.31 | 5407 Computer AI Tools | Out of Scope | 28.31 | 0.00 | |
| 2026-01-29 | Claude.ai Subscription | 31.64 | 5407 Computer AI Tools | HST ON | 28.00 | 3.64 | |
| 2026-01-30 | Rogers Communications (Jan-16 bill) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Internet 50.00/6.50 + Wireless 35.00/4.55 — verified directly against PDF |
| 2026-02-01 | You.com | 250.32 | 5407 Computer AI Tools | TBD | — | — | Ad-Hoc — account assigned, tax code TBD |
| 2026-02-02 | Idigital Internet Inc. | 107.80 | 5406 Computer Web Services | HST ON | 95.40 | 12.40 | larger charge, different tier/renewal — not verified further |
| 2026-02-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2026-02-23 | Cursor (AI-powered IDE) | 28.09 | 5407 Computer AI Tools | Out of Scope | 28.09 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2026-02-28 | Claude.ai Subscription | 31.64 | 5407 Computer AI Tools | HST ON | 28.00 | 3.64 | |
| 2026-03-02 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | |
| 2026-03-02 | Rogers Communications (Feb-16 bill) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Internet 50.00/6.50 + Wireless 35.00/4.55 |
| 2026-03-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2026-03-23 | Cursor (AI-powered IDE) | 28.20 | 5407 Computer AI Tools | Out of Scope | 28.20 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2026-03-27 | Idigital Internet Inc. | 25.93 | TBD | TBD | — | — | Net $0 — same-day offsetting credit, confirmed 2026-07-30. Do NOT post |
| 2026-03-27 | Idigital Internet Inc. (credit) | -25.93 | TBD | TBD | — | — | reverses the line above — net $0, neither posted |
| 2026-03-29 | Claude.ai Subscription | 31.64 | 5407 Computer AI Tools | HST ON | 28.00 | 3.64 | |
| 2026-03-29 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | |
| 2026-03-30 | Rogers Communications (Mar-16 bill) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Internet 50.00/6.50 + Wireless 35.00/4.55 |
| 2026-04-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2026-04-04 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | same-day repeat, confirmed real |
| 2026-04-04 | Idigital Internet Inc. | 25.93 | 5406 Computer Web Services | HST ON | 22.95 | 2.98 | same-day repeat, confirmed real |
| 2026-04-23 | Cursor (AI-powered IDE) | 28.06 | 5407 Computer AI Tools | Out of Scope | 28.06 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| 2026-04-29 | Claude.ai Subscription | 31.64 | 5407 Computer AI Tools | HST ON | 28.00 | 3.64 | |
| 2026-04-30 | Rogers Communications (Apr-16 bill) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Internet 50.00/6.50 + Wireless 35.00/4.55 |
| 2026-05-03 | YouTube | 14.68 | 5106 Subscriptions | HST ON | 12.99 | 1.69 | |
| 2026-05-22 | Medium subscription | 70.74 | 5106 Subscriptions | HST ON | 62.60 | 8.14 | |
| 2026-05-23 | Cursor (AI-powered IDE) | 28.34 | 5407 Computer AI Tools | Out of Scope | 28.34 | 0.00 | |
| Date | Description | Amount | Account | Tax code | Pretax | HST | Note |
|---|
| ? | Rogers Communications (May-16 bill) | 96.05 | 5104/5526 | HST ON | 85.00 | 11.05 | Charge date not yet confirmed — this statement fails its own arithmetic self-check (parsing bug, not fixed this round). Known from the bill itself: Internet 50.00/6.50 + Wireless 35.00/4.55. Don’t post until the date is confirmed |
Transfers (CC-balance payoff) and tax payments are NOT expenses — listed for completeness/audit-trail only, marked accordingly. GST/HST refund lines are NOT revenue. Only genuinely unclassified deposits (small Amazon payouts, the Jun-25 Mobile Cheque Deposit) are real Line-101 candidates.
| Date | Description | Amount | Account | Note |
|---|
| 2025-06-17 | Pre-Authorized Payment, BMO Payment (CC payoff) | -207.07 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-06-25 | Mobile Cheque Deposit | 107.35 | TBD (income) | Robinson invoice — confirmed Q1 revenue candidate 2026-07-30 |
| 2025-06-30 | Direct Deposit, Amazon.ca MSP/DIV | 0.16 | TBD (income) | Amazon payout — small, part of Q1 Line 101 |
| 2025-06-30 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| 2025-06-30 | Deposit Contents Fee, CHQ1 @ $0.20 | -0.20 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-07-17 | Pre-Authorized Payment, BMO Payment (CC payoff) | -135.57 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-07-29 | Direct Deposit, Amazon.com Serv MSP/DIV | 1.31 | TBD (income) | Amazon payout |
| 2025-07-31 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-08-18 | Pre-Authorized Payment, BMO Payment (CC payoff) | -161.50 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-08-26 | Direct Deposit, Canada GST/TPS (refund) | 148.03 | Not revenue — GST/HST refund | part of the $1,118.81 refund, 4 lines same day |
| 2025-08-26 | Direct Deposit, Canada GST/TPS (refund) | 238.61 | Not revenue — GST/HST refund | |
| 2025-08-26 | Direct Deposit, Canada GST/TPS (refund) | 386.29 | Not revenue — GST/HST refund | |
| 2025-08-26 | Direct Deposit, Canada GST/TPS (refund) | 345.88 | Not revenue — GST/HST refund | 4 lines sum to $1,118.81 exactly |
| 2025-08-29 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-09-16 | Pre-Authorized Payment, BMO Payment (CC payoff) | -577.91 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-09-29 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-10-03 | Transfer, 3677-7014-7213845 | 10000.00 | Not revenue — capital transfer | confirmed 2026-08-05: transfer in from corp BMO Investorline |
| 2025-10-10 | Pre-Authorized Payment, CANADA TXD/DIM | -5928.31 | Not an expense — T2 corp income tax payment | confirmed 2026-08-05 |
| 2025-10-17 | Pre-Authorized Payment, BMO Payment (CC payoff) | -1558.04 | Transfer to 2106 Business M/C | CORRECTED 2026-08-09 — matches the Oct-25 CC statement’s own payment-received line to the cent |
| 2025-10-29 | Direct Deposit, Amazon.com Serv MSP/DIV | 0.88 | TBD (income) | CORRECTED 2026-08-09 — a genuine small Amazon deposit. The earlier single -1557.16 row marked “confirmed: mislabeled by the bank, not a parsing error” was a parsing error: the Oct-17 payoff row was dropped and the balance diff spanning it produced 1558.04 - 0.88 = 1557.16 as one phantom row. Found by the bank-side arithmetic gate added with the pdfplumber switch |
| 2025-10-31 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-11-18 | Pre-Authorized Payment, BMO Payment (CC payoff) | -458.03 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-11-28 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2025-12-17 | Pre-Authorized Payment, BMO Payment (CC payoff) | -552.88 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2025-12-31 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2026-01-16 | Pre-Authorized Payment, BMO Payment (CC payoff) | -42.87 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2026-01-29 | Direct Deposit, Amazon.com Serv MSP/DIV | 0.33 | TBD (income) | Amazon payout |
| 2026-01-30 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2026-02-18 | Pre-Authorized Payment, BMO Payment (CC payoff) | -119.27 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2026-02-27 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2026-03-?? | Pre-Authorized Payment (CC payoff) | -556.89 | Transfer to 2106 Business M/C | read by hand 2026-08-05 — no pipe delimiters in this statement’s table, ROW_RE doesn’t match; exact day not re-verified this round |
| 2026-03-?? | Amazon deposit | 6.93 | TBD (income) | read by hand |
| 2026-03-?? | Amazon deposit | 0.10 | TBD (income) | read by hand |
| 2026-03-31 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | read by hand |
| Date | Description | Amount | Account | Note |
|---|
| 2026-04-16 | Pre-Authorized Payment, BMO Payment (CC payoff) | -196.50 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2026-04-29 | Direct Deposit, Amazon.com Serv MSP/DIV | 0.01 | TBD (income) | Amazon payout |
| 2026-04-30 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
| Date | Description | Amount | Account | Note |
|---|
| 2026-05-20 | Pre-Authorized Payment, BMO Payment (CC payoff) | -274.15 | Transfer to 2106 Business M/C | n/a — not an expense |
| 2026-05-29 | Plan Fee | -6.00 | 5701 Bank Service Charges, Exempt | |
These are Talbot’s calls — every one blocks filing. Durable list lives here; the task file’s checkboxes are dialogue and go stale.
Also see ../Reports/NextSteps-Bank.md → “Issues to Resolve” — it holds one filing-blocking item that was never mirrored here (see item 3 below). NextSteps-CC.md and NextSteps-Bank.md are script-generated and hold the per-month detail behind these decisions.
These were listed separately. They don’t reconcile separately. Every figure below is the bill’s own printed number — none is back-calculated (source: D:\FSS\Accounting\Bills\Rogers-2025-11-16.pdf, Rogers-2025-12-16.pdf):
| Nov-2025 bill | Dec-2025 bill | Two-month total |
|---|
| Bill charges (tax-incl) | 6.67 | 96.05 | 102.72 |
| HST — bill’s own printed figure | 0.76 | 11.05 | 11.81 |
| Account credit applied | −50.00 | — | −50.00 |
| Cash actually hit the card | 0.00 | 52.72 | 52.72 |
Nov’s $0.76 is stated on the bill as Total (Includes $0.76 HST) and cross-checks against its own component lines: Bundled Services HST −4.68 (on −35.99 pretax) + Wireless HST +5.44 (on 41.90) = 0.76. Dec’s is stated as Total (Includes $11.05 HST), components 6.50 + 4.55.
Does the −$50.00 credit carry HST? The Nov bill answers it — but not unambiguously:
- The credit line is footnoted
*, and the footnote reads *“(Credits include GST/HST/QST where applicable)” → the −50.00 is tax-inclusive, embedded HST −5.75
- But its section header reads “Additional Adjustments (after applicable taxes)” → reads as post-tax, i.e. no embedded HST
Both can be true at once (the adjustment is applied to the post-tax balance, and the amount applied is itself tax-inclusive), which is the reading that makes the arithmetic close — but this is a real dollar figure on a filed return, so it needs your or the accountant’s sign-off, not mine (gotcha #5: never back-calculate a credit’s HST from the flat rate).
What each answer produces:
- Credit is tax-inclusive (embedded HST −5.75): accurate multi-line ITC = 11.81 − 5.75 = $6.06. Simple cash method (52.72 ÷ 1.13) = $6.07. Within one cent — take the simple $52.72 and move on.
- Credit is HST-free: accurate = $11.81 vs simple $6.07 — a $5.74 gap, and only then is there a real decision.
Why they coincide in the first case: netting-then-taxing equals taxing-then-netting whenever every component sits at the same rate — and here every line on both bills is 13% (verified against the printed tax lines above). It is not a general result; it holds because these particular bills have no mixed-rate lines.
Correction to the 2026-08-05 round: it recommended the accurate $96.05 + −$43.33 treatment because the simple $52.72 “understates the ITC.” Under the tax-inclusive-credit reading that premise doesn’t hold — the two land within a cent, and simple is never the overclaim. The earlier recommendation only stands if the credit turns out to be HST-free.
Correction to an earlier draft of this section (same day): it showed Nov HST as 0.77, back-calculated at 13% from the 6.67 total, and called the two methods “identical to the cent.” The bill states 0.76; the correct spread is $6.06 vs $6.07. Figures on this page now come from the PDFs’ printed tax lines only.
One checkbox per vendor — as a single item this comes back half-done.
The mechanical test (don’t infer from a similar vendor — gotcha #14, Cursor’s Out of Scope did not carry): find the receipt/invoice email. Does it show a GST/HST registration number and a tax line? Yes → HST ON. USD-billed non-resident with neither → Out of Scope.
(Earlier prose in this file said Warp had 5 rows and Cloudflare 4 — miscounted, corrected 2026-08-08 by direct row count.)
Already resolved, do NOT re-litigate: the four net-$0 rows — Amazon.ca ±$163.77 (2025-11-13 / 11-20, enter both or neither) and Idigital ±$25.93 (2026-03-27, do NOT post). They render as TBD in the tables but carry no decision.
These travel to ../Tasks/hst-assistance-skill.md as Phase 2 regression fixtures. Listed here only because they leave two figures unverified: