finance · Reasoning layer

IT-109R2 Unpaid Amounts – Income Tax Act Section 78

When this layer is active, responses precisely navigate the two-year income-inclusion clock, the 180-day employee pay window, arm's length tests.

By Azail Editorial

Grounded in public material from canada.ca. An original Azail reasoning layer — not a reproduction of the source.

Think like the best

Azail shapes your prompt before it reaches the model — shorter conversations, sharper answers, tuned to how you think.