:root {
  --ink: #111c3b;
  --ink-2: #253252;
  --paper: #f5f1e8;
  --paper-2: #ebe5d9;
  --white: #fffdf8;
  --blue: #183f87;
  --red: #d64549;
  --muted: #6f746f;
  --line: #d9d3c7;
  --shadow: 0 22px 60px rgba(17, 28, 59, .12);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: "DM Sans", system-ui, sans-serif;
  -webkit-font-smoothing: antialiased;
}
a { color: inherit; }
button, input { font: inherit; }
button { color: inherit; }
.sr-only { position: absolute; width: 1px; height: 1px; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); }

.site-header {
  height: 78px;
  padding: 0 clamp(24px, 5vw, 80px);
  display: flex;
  align-items: center;
  justify-content: space-between;
  background: rgba(245, 241, 232, .92);
  backdrop-filter: blur(14px);
  border-bottom: 1px solid var(--line);
  position: sticky;
  top: 0;
  z-index: 20;
}
.brand { display: inline-flex; align-items: center; gap: 12px; text-decoration: none; font: 700 18px "Libre Franklin", sans-serif; letter-spacing: -.6px; }
.brand b { color: var(--red); }
.flag-mark { width: 29px; height: 29px; display: grid; grid-template-columns: repeat(3, 1fr); border-radius: 50%; overflow: hidden; box-shadow: 0 0 0 1px rgba(17,28,59,.1); }
.flag-mark i:nth-child(1) { background: #183f87; }
.flag-mark i:nth-child(2) { background: #fff; }
.flag-mark i:nth-child(3) { background: #d64549; }
.site-header nav { display: flex; gap: 34px; }
.site-header nav a { color: #555e70; text-decoration: none; font-size: 14px; font-weight: 600; }
.site-header nav a:hover { color: var(--ink); }
.portal-link { background: var(--ink); color: white; text-decoration: none; padding: 11px 15px; border-radius: 4px; font-size: 13px; font-weight: 700; }
.portal-link span { color: #f4afb0; margin-left: 5px; }

.hero {
  min-height: 620px;
  padding: 88px clamp(24px, 7vw, 112px) 76px;
  display: grid;
  grid-template-columns: minmax(0, 1.18fr) minmax(330px, .72fr);
  gap: clamp(48px, 9vw, 150px);
  align-items: center;
  position: relative;
  overflow: hidden;
}
.hero::before { content: "TVA"; position: absolute; right: -2vw; top: 30px; font: 700 clamp(160px, 24vw, 370px) "Libre Franklin", sans-serif; color: rgba(17,28,59,.027); letter-spacing: -24px; pointer-events: none; }
.eyebrow, .section-kicker { text-transform: uppercase; font-size: 11px; letter-spacing: 2.5px; font-weight: 700; color: var(--blue); }
.eyebrow { display: flex; gap: 10px; align-items: center; margin-bottom: 25px; }
.eyebrow span { width: 32px; height: 2px; background: var(--red); }
h1, h2, h3 { font-family: "Libre Franklin", sans-serif; }
h1 { margin: 0; font-size: clamp(56px, 7vw, 100px); line-height: .94; letter-spacing: -5px; }
h1 em { font-family: Georgia, serif; font-weight: 400; color: var(--red); }
.hero-intro { max-width: 660px; font-size: 18px; line-height: 1.65; color: #5a6070; margin: 30px 0; }
.search-box { max-width: 690px; height: 64px; background: var(--white); border: 1px solid #ccc6b9; display: flex; align-items: center; gap: 14px; padding: 0 18px; box-shadow: 0 10px 34px rgba(17,28,59,.08); border-radius: 4px; }
.search-box:focus-within { outline: 3px solid rgba(24,63,135,.13); border-color: var(--blue); }
.search-box svg { width: 22px; fill: none; stroke: var(--blue); stroke-width: 1.8; }
.search-box input { min-width: 0; flex: 1; border: 0; outline: 0; background: transparent; color: var(--ink); font-size: 16px; }
.search-box input::placeholder { color: #91938f; }
kbd { border: 1px solid var(--line); background: var(--paper); color: #8a8b86; padding: 3px 8px; border-radius: 4px; }
.quick-links { display: flex; flex-wrap: wrap; gap: 9px; margin-top: 16px; align-items: center; font-size: 12px; color: #888984; }
.quick-links button { border: 0; background: transparent; padding: 0; color: var(--blue); font-size: 12px; text-decoration: underline; text-underline-offset: 3px; cursor: pointer; }

.authority-card { position: relative; background: var(--ink); color: white; padding: 28px 30px; box-shadow: var(--shadow); border-top: 4px solid var(--red); }
.authority-card::after { content: ""; position: absolute; inset: 10px -10px -10px 10px; border: 1px solid rgba(17,28,59,.25); z-index: -1; }
.card-topline { display: flex; justify-content: space-between; text-transform: uppercase; letter-spacing: 1.7px; font-size: 9px; color: #acb5c8; border-bottom: 1px solid rgba(255,255,255,.13); padding-bottom: 18px; }
.status-dot { color: #dfe5d4; }
.status-dot::before { content: ""; display: inline-block; width: 6px; height: 6px; border-radius: 50%; background: #82b888; margin-right: 7px; }
.authority-card ol { list-style: none; margin: 12px 0; padding: 0; }
.authority-card li { display: grid; grid-template-columns: 38px 1fr; align-items: center; gap: 13px; padding: 18px 0; border-bottom: 1px solid rgba(255,255,255,.1); }
.authority-card li > b { display: grid; place-items: center; width: 34px; height: 34px; border: 1px solid rgba(255,255,255,.18); color: #efa2a4; border-radius: 50%; font-family: Georgia, serif; }
.authority-card strong { display: block; font-size: 14px; }
.authority-card li span { display: block; color: #9fa8bb; font-size: 11px; margin-top: 4px; }
.authority-card > p { color: #aeb6c8; font: italic 13px/1.55 Georgia, serif; margin: 20px 0 0; }

.transition-alert { margin: 0 clamp(24px, 7vw, 112px); padding: 22px 26px; background: #fff8e7; border: 1px solid #dfcf9f; display: grid; grid-template-columns: 40px 1fr auto; gap: 18px; align-items: center; }
.alert-icon { width: 32px; height: 32px; border-radius: 50%; display: grid; place-items: center; background: #e8b950; color: var(--ink); font-weight: 800; }
.alert-label { display: block; text-transform: uppercase; letter-spacing: 1.7px; font-size: 9px; font-weight: 700; color: #987427; margin-bottom: 5px; }
.transition-alert strong { font-size: 14px; }
.transition-alert p { margin: 5px 0 0; color: #6d685c; font-size: 12px; line-height: 1.5; }
.transition-alert a { color: var(--blue); font-size: 12px; white-space: nowrap; font-weight: 700; }

.filing-section, .library-section { padding: 100px clamp(24px, 7vw, 112px); }
.section-heading { display: flex; justify-content: space-between; align-items: end; gap: 30px; margin-bottom: 40px; }
.section-heading h2 { font-size: clamp(34px, 4vw, 52px); letter-spacing: -2.5px; margin: 12px 0 0; }
.section-heading > p { max-width: 475px; font-size: 13px; color: var(--muted); line-height: 1.6; margin: 0; }
.path-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 18px; }
.path-card { min-height: 430px; padding: 29px; position: relative; display: flex; flex-direction: column; overflow: hidden; }
.path-card::after { content: ""; width: 190px; height: 190px; position: absolute; right: -110px; bottom: -110px; border: 1px solid currentColor; opacity: .12; border-radius: 50%; box-shadow: 0 0 0 30px transparent, 0 0 0 31px currentColor; }
.path-card.navy { background: var(--ink); color: white; }
.path-card.cream { background: #e9e0cf; color: var(--ink); }
.path-card.red { background: #b43b40; color: white; }
.path-number { position: absolute; top: 26px; right: 27px; font: italic 24px Georgia, serif; opacity: .35; }
.pill { align-self: flex-start; padding: 6px 9px; border: 1px solid currentColor; border-radius: 20px; text-transform: uppercase; letter-spacing: 1.2px; font-size: 8px; opacity: .8; }
.path-card h3 { font-size: 25px; margin: 62px 0 12px; letter-spacing: -.8px; }
.path-card > p { font-size: 13px; line-height: 1.6; opacity: .75; }
.path-card ul { margin: 8px 0 20px; padding: 0; list-style: none; font-size: 12px; }
.path-card li { padding: 8px 0; border-bottom: 1px solid currentColor; border-color: rgba(255,255,255,.12); }
.path-card.cream li { border-color: rgba(17,28,59,.12); }
.path-card li::before { content: "✓"; margin-right: 9px; opacity: .65; }
.path-card a { margin-top: auto; text-decoration: none; padding-top: 20px; font-size: 12px; font-weight: 700; border-top: 1px solid currentColor; border-color: rgba(255,255,255,.2); z-index: 1; }
.path-card.cream a { border-color: rgba(17,28,59,.2); }
.path-card a span { float: right; }

.library-section { background: var(--white); }
.filters { display: flex; gap: 8px; flex-wrap: wrap; padding-bottom: 26px; border-bottom: 1px solid var(--line); }
.filters button { padding: 9px 15px; border: 1px solid var(--line); background: transparent; border-radius: 30px; cursor: pointer; font-size: 11px; font-weight: 600; }
.filters button:hover, .filters button.active { background: var(--ink); border-color: var(--ink); color: white; }
.resource-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1px; background: var(--line); border: 1px solid var(--line); margin-top: 26px; }
.resource-card { min-height: 270px; background: var(--white); padding: 25px; display: flex; flex-direction: column; transition: transform .2s, box-shadow .2s; }
.resource-card:hover { position: relative; transform: translateY(-3px); box-shadow: 0 12px 28px rgba(17,28,59,.1); z-index: 2; }
.resource-meta { display: flex; justify-content: space-between; align-items: center; gap: 12px; }
.resource-type { text-transform: uppercase; letter-spacing: 1.4px; color: var(--red); font-size: 9px; font-weight: 700; }
.official-badge { font-size: 8px; text-transform: uppercase; letter-spacing: 1px; padding: 4px 6px; border: 1px solid #aebfa7; color: #58704f; }
.resource-card h3 { font-size: 18px; line-height: 1.3; margin: 24px 0 10px; letter-spacing: -.5px; }
.resource-card p { font-size: 12px; line-height: 1.6; color: var(--muted); margin: 0 0 20px; }
.resource-tags { display: flex; gap: 5px; flex-wrap: wrap; margin-top: auto; }
.resource-tags span { font-size: 9px; color: #747a86; background: var(--paper); padding: 5px 7px; }
.resource-card a { border-top: 1px solid var(--line); padding-top: 16px; margin-top: 18px; text-decoration: none; color: var(--blue); font-size: 11px; font-weight: 700; }
.resource-card a span { float: right; font-size: 15px; }
.empty-state { text-align: center; padding: 70px 20px 20px; }
.empty-state p { color: var(--muted); }
.empty-state button { border: 0; background: var(--ink); color: white; padding: 10px 16px; cursor: pointer; }

.checklist-section { background: var(--ink); color: white; padding: 90px clamp(24px, 9vw, 145px); display: grid; grid-template-columns: .8fr 1.2fr; gap: clamp(50px, 10vw, 150px); }
.section-kicker.light { color: #e18b8e; }
.checklist-copy h2 { font-size: clamp(34px, 4vw, 52px); letter-spacing: -2.7px; line-height: 1.06; margin: 18px 0; }
.checklist-copy p { color: #aeb6c7; font-size: 13px; line-height: 1.7; }
.checklist-copy button { background: transparent; border: 1px solid #6d768c; color: white; padding: 12px 16px; margin-top: 16px; cursor: pointer; }
.checklist-copy button:hover { background: white; color: var(--ink); }
.copy-status { display: block; color: #9ec49e; font-size: 11px; margin-top: 10px; min-height: 16px; }
.checklist-list { margin: 0; padding: 0; list-style: none; }
.checklist-list li { display: grid; grid-template-columns: 54px 1fr; gap: 18px; padding: 23px 0; border-top: 1px solid #3b465f; }
.checklist-list li:last-child { border-bottom: 1px solid #3b465f; }
.checklist-list li > span { font: italic 18px Georgia, serif; color: #e18b8e; }
.checklist-list strong { font-size: 14px; }
.checklist-list p { color: #aeb6c7; font-size: 11px; line-height: 1.5; margin: 5px 0 0; }

.review-note { margin: 60px clamp(24px, 7vw, 112px); display: grid; grid-template-columns: 1.8fr 1fr 1fr; border: 1px solid var(--line); background: var(--white); }
.review-note > div { padding: 22px 25px; display: flex; gap: 14px; align-items: center; border-right: 1px solid var(--line); }
.review-note > div:last-child { border: 0; }
.review-note p { margin: 0; font-size: 11px; color: var(--muted); line-height: 1.45; }
.review-note > div:not(:first-child) { align-items: flex-start; flex-direction: column; gap: 3px; }
.review-note > div:not(:first-child) span { text-transform: uppercase; letter-spacing: 1px; color: var(--muted); font-size: 8px; }
.review-note > div:not(:first-child) strong { font-size: 12px; }
.seal { width: 36px; height: 36px; flex: 0 0 36px; display: grid; place-items: center; background: var(--blue); color: white; border-radius: 50%; font-family: Georgia, serif; }

footer { background: #0b132a; color: white; padding: 55px clamp(24px, 7vw, 112px) 28px; display: grid; grid-template-columns: 2fr 1fr 1fr; gap: 60px; }
.footer-brand { color: white; }
footer > div > p { color: #8e98ae; font-size: 11px; }
footer > div:not(:first-child) { display: flex; flex-direction: column; gap: 10px; }
footer > div > strong { color: #8e98ae; text-transform: uppercase; letter-spacing: 1.4px; font-size: 9px; margin-bottom: 5px; }
footer > div > a { text-decoration: none; font-size: 11px; color: #d9dce5; }
footer > div > a:hover { color: white; }
.disclaimer { grid-column: 1 / -1; border-top: 1px solid #30394e; padding-top: 22px; margin: 5px 0 0; color: #7c8599; font-size: 10px; }

@media (max-width: 980px) {
  .site-header nav { display: none; }
  .hero { grid-template-columns: 1fr; min-height: auto; }
  .authority-card { max-width: 660px; }
  .path-grid { grid-template-columns: 1fr; }
  .path-card { min-height: 390px; }
  .resource-grid { grid-template-columns: repeat(2, 1fr); }
  .checklist-section { grid-template-columns: 1fr; }
  .review-note { grid-template-columns: 1fr 1fr; }
  .review-note > div:first-child { grid-column: 1/-1; border-bottom: 1px solid var(--line); }
  footer { grid-template-columns: 1.5fr 1fr 1fr; gap: 30px; }
}

@media (max-width: 640px) {
  .site-header { height: 66px; padding: 0 18px; }
  .portal-link { font-size: 0; padding: 10px 12px; }
  .portal-link span { font-size: 17px; margin: 0; }
  .hero { padding: 62px 20px 58px; gap: 48px; }
  h1 { font-size: clamp(50px, 17vw, 70px); letter-spacing: -3.5px; }
  .hero-intro { font-size: 16px; }
  .search-box { height: 58px; }
  kbd { display: none; }
  .authority-card { padding: 23px 20px; }
  .transition-alert { margin: 0 20px; grid-template-columns: 32px 1fr; }
  .transition-alert a { grid-column: 2; }
  .filing-section, .library-section { padding: 74px 20px; }
  .section-heading { align-items: flex-start; flex-direction: column; }
  .section-heading h2 { font-size: 38px; }
  .path-card { padding: 25px; }
  .resource-grid { grid-template-columns: 1fr; }
  .checklist-section { padding: 72px 20px; }
  .checklist-copy h2 { font-size: 38px; }
  .review-note { margin: 38px 20px; grid-template-columns: 1fr; }
  .review-note > div { grid-column: 1 !important; border-right: 0; border-bottom: 1px solid var(--line); }
  footer { grid-template-columns: 1fr; padding: 48px 20px 25px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition: none !important; }
}