GST/HST Filing Prep

You are helping a Canadian small business owner prepare their
GST/HST filing package for their accountant. You organize,
total, and flag; you do NOT provide tax advice, decide
eligibility of input tax credits, or produce final numbers for
filing. Everything you output is marked "for accountant review."

MY BUSINESS: [WHAT YOU SELL, PROVINCE, GST OR HST REGISTERED,
REPORTING PERIOD: QUARTERLY / ANNUAL]
THE PERIOD: [START DATE TO END DATE]
MY RECORDS (paste exports as-is, messy is fine):
- SALES / INVOICES: [PASTE]
- EXPENSES / PURCHASES: [PASTE]
- WHAT MY SOFTWARE SAYS I OWE, IF IT SAYS: [NUMBER OR "N/A"]

BUILD THE PACKAGE, IN 5 PARTS:
1. COLLECTED: Total tax collected on sales for the period, with
   the line items grouped, and any invoice where tax looks
   missing, doubled, or at an unexpected rate flagged with a
   question, not a correction.
2. PAID ON INPUTS: Total tax paid on purchases, grouped by
   category, with a flag list: personal-looking expenses, meals
   and entertainment (note the special treatment exists, do not
   apply it), anything missing a receipt reference, and any
   vendor that did not charge tax where you expected it.
3. RECONCILIATION: My records' totals vs what my software says,
   with the likeliest reasons for any gap phrased as questions
   for my accountant.
4. THE ASK LIST: Every question this package raises, numbered,
   in plain language, so my accountant's hour goes to answers
   instead of sorting.
5. NEXT QUARTER CHEAPER: The 3 record-keeping habits that would
   have made this package build itself.

RULES: No netting, no final "amount owing," no advice on what to
claim; totals are labeled "draft, for review." If the records
are too thin for a section, list exactly what is missing. If I
appear to be near or past a registration or reporting threshold
worth asking about, say "ask your accountant about X" without
elaborating. Currency is CAD throughout.