/* Theme design layer for Tax-Services.ca: premium navy and blue, one local variable font, no green. Loads after the theme style.css. */
@font-face{font-family:Inter;font-style:normal;font-weight:400 800;font-display:swap;src:url(../fonts/inter-latin.woff2) format("woff2");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
@font-face{font-family:"Inter Fallback";src:local("Arial");size-adjust:105.6%;ascent-override:90.2%;descent-override:22.5%;line-gap-override:0%}
html:root{--cs-font-base-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-category-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-entry-excerpt-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-entry-title-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-footer-logo-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-footer-menu-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-footer-submenu-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-headings-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-input-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-main-logo-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-menu-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-post-content-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-post-meta-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-post-subtitle-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-post-title-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-primary-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-secondary-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-section-headings-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;--cs-font-submenu-family:Inter,"Inter Fallback",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
--cs-light-button-background-start:#1a62ff;--cs-light-button-background-end:#1a62ff;--cs-light-button-hover-background-start:#0b49d1;--cs-light-button-hover-background-end:#0b49d1;--cs-light-button-color:#fff;--cs-light-button-hover-color:#fff;
--cs-light-primary-color:#0f1b2d;--cs-light-secondary-color:#5a6a82;--cs-light-accent-color:#1a62ff;--cs-light-border-color:#e4e9f2;--cs-light-header-background:#fff;--cs-light-header-highlight-background:#eef3ff;--cs-light-site-background-start:#fff;--cs-light-site-background-end:#f6f8fc;--cs-palette-color-green:#1a62ff}
body{font-feature-settings:"cv11","ss01";-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility;background:#fff}
h1,h2,h3,h4,.cs-entry__title{letter-spacing:-.025em}
a{text-underline-offset:3px}
::selection{background:#cfe0ff}
:focus-visible{outline:2px solid #1a62ff;outline-offset:2px}
/* Header: light glass, thin line */
.cs-header{background:rgba(255,255,255,.86);-webkit-backdrop-filter:saturate(180%) blur(14px);backdrop-filter:saturate(180%) blur(14px);border-bottom:1px solid rgba(15,27,45,.07);box-shadow:none}
.cs-header .cs-header__nav .menu-item>a{font-weight:600;font-size:.92rem;color:#0f1b2d;padding-left:.55rem;padding-right:.55rem;letter-spacing:-.005em}
.cs-header .menu-item>a:hover{color:#1a62ff}
.cs-header .menu-item-ts-nav-calc>a{color:#1a62ff!important;font-weight:800}
.cs-header .sub-menu{border:1px solid #e4e9f2;border-radius:14px;box-shadow:0 18px 40px -12px rgba(10,27,51,.22);padding:.4rem;max-height:calc(100vh - 110px);overflow-y:auto}
.cs-header .cs-header__nav-inner{gap:0}
.cs-header .ts-logo{display:block;height:40px;width:auto}
.cs-header .cs-logo a{display:flex;align-items:center}
/* Home is full width */
.home .cs-site-content>.cs-container,.home .cs-site-content .cs-container{max-width:none;padding:0;display:block}
.home .cs-main-content,.home .cs-site-content{padding:0;margin:0;max-width:none;width:100%;display:block}
.home .cs-site-primary{margin:0}
.home .cs-sidebar{display:none}
/* Article pages: comfortable measure */
.entry-title,.cs-entry__title{color:#0a1b33;font-weight:800}
.entry-content{font-size:1.0625rem;line-height:1.72;color:#1b2a41}
.entry-content h2{margin-top:2.4rem;color:#0a1b33;font-size:clamp(1.4rem,2.6vw,1.85rem);line-height:1.2}
.entry-content h3{font-size:1.2rem;color:#0a1b33}
.entry-content a:not(.cs-button):not(.wp-block-button__link){color:#0b49d1}
.entry-content table:not(.ts-rows):not(.ts-table){border-collapse:separate;border-spacing:0;width:100%;font-variant-numeric:tabular-nums;border:1px solid #e4e9f2;border-radius:12px;overflow:hidden}
.entry-content table:not(.ts-rows):not(.ts-table) th{background:#f6f8fc;text-align:left;color:#0a1b33}
.entry-content table:not(.ts-rows):not(.ts-table) th,.entry-content table:not(.ts-rows):not(.ts-table) td{border:0;border-bottom:1px solid #e4e9f2;padding:.65rem .85rem}
.entry-content table:not(.ts-rows):not(.ts-table) tr:last-child td{border-bottom:0}
.entry-content .ts-list,.entry-content .ts-hubs{padding:0;list-style:none!important;margin-left:0}
.entry-content .ts-list li,.entry-content .ts-hubs li{list-style:none!important;padding-left:1.2rem}
.entry-content .ts-list li::before,.entry-content .ts-hubs li::before{content:none}
.entry-content .ts-list a,.entry-content .ts-hubs a,.ts-card a{background-image:none!important;color:#0f1b2d!important;text-decoration:none!important;font-weight:700}
.entry-content .ts-list a:hover,.entry-content .ts-hubs a:hover,.ts-card a:hover{color:#1a62ff!important}
/* Footer: deep navy with a fine gold line */
.cs-footer{background:#0a1b33;color:#c2cee2;margin-top:72px;padding:0;border-top:1px solid #c9a55c}
.cs-footer a{color:#e6eefb;text-decoration:none}
.cs-footer a:hover{color:#fff;text-decoration:underline}
.ts-foot{display:grid;gap:32px;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));padding:56px 0 32px}
.ts-foot h3{color:#c9a55c;font-size:.75rem;text-transform:uppercase;letter-spacing:.12em;margin:0 0 1rem;font-weight:700}
.ts-foot ul{list-style:none;margin:0;padding:0}
.ts-foot li{margin:0 0 .5rem;font-size:.93rem}
.ts-foot p{font-size:.93rem;line-height:1.6;margin:0 0 .8rem;color:#9fb0cb}
.ts-foot img{display:block;height:44px;width:auto}
.ts-foot-bottom{border-top:1px solid rgba(255,255,255,.1);padding:20px 0 28px;font-size:.82rem;color:#8093b1}
.ts-foot-links{margin:0 0 .8rem}.ts-foot-links a{margin-right:1.2rem}
/* Cookie banner buttons */
.wpca-btn-accept,.wpca-btn-cc-save-sett,.wpca-btn{background:#1a62ff!important;color:#fff!important;border-radius:10px!important;border:0!important;font-weight:700}
.wpca-btn:hover{background:#0b49d1!important}
.wpca-cc-sett-box a{color:#0b49d1!important}
html,body{overflow-x:hidden}
/* Hide related-post blocks that link to old posts */
.yarpp,.yarpp-related,.yarpp-related-website{display:none}
/* Mobile header */
@media(max-width:700px){
.cs-header .ts-logo{height:34px}
.cs-header__inner-mobile{display:flex}
.cs-header__inner-mobile .cs-col-left,.cs-header__inner-mobile .cs-col-right{flex:0 0 44px;min-width:0;width:44px}
.cs-header__inner-mobile .cs-col-center{flex:1 1 0;min-width:0;justify-content:center}
.cs-header .cs-logo,.cs-header .cs-logo a{max-width:none;width:100%}
}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{transition:none!important;animation:none!important;scroll-behavior:auto!important}}
/* One clean column: no sidebar (it carried old related-post thumbnails and a listing promo) */
.cs-sidebar,.cs-site-content .cs-sidebar{display:none!important}
body[class*="cs-page-layout"] .cs-main-content{display:block!important;grid-template-columns:1fr!important}
body:not(.home) .cs-content-area{max-width:940px;margin-left:auto;margin-right:auto;width:100%}
.ts-calc h3{color:#0a1b33}
.ts-calc .ts-result h3,.ts-calc .ts-grid>*:last-child h3{color:#fff}
/* Design pass: breadcrumbs, article sidebar, reading measure, tables on phones, related links */
body.ts-has-aside body:not(.home) .entry-content>p,body:not(.home) .entry-content>ul,body:not(.home) .entry-content>ol{max-width:72ch}
body.ts-has-aside #primary{max-width:1160px!important;display:grid;grid-template-columns:minmax(0,1fr) 300px;column-gap:48px;align-items:start}
body.ts-has-aside #primary>*{grid-column:1;min-width:0}
body.ts-has-aside #primary>.cs-entry__header{grid-column:1/-1}
body.ts-has-aside #primary>.ts-aside{grid-column:2;grid-row:2/span 8;position:sticky;top:96px}
.ts-aside section{margin:0 0 1rem;padding:1.2rem 1.25rem;border:1px solid #e4e9f2;border-radius:18px;background:#fff;box-shadow:0 1px 2px rgba(10,27,51,.05)}
.ts-aside h2{margin:0 0 .8rem;font-size:.75rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:#7d5f17}
.ts-side{list-style:none;margin:0;padding:0}
.ts-side li{display:flex;align-items:center;gap:.6rem;margin:0;padding:.45rem 0;border-bottom:1px solid #e4e9f2;font-size:.95rem}
.ts-side li:last-child{border-bottom:0}
.ts-side a,.ts-side-all{color:#0f1b2d!important;font-weight:600;text-decoration:none!important}
.ts-side a:hover,.ts-side-all:hover{color:#1a62ff!important}
.ts-side-all{display:inline-block;margin-top:.6rem;font-size:.9rem;color:#0b49d1!important}
.ts-side .ts-ico{flex:none;width:28px;height:28px;margin:0;border-radius:8px}
.ts-side .ts-ico svg{width:16px;height:16px}
@media(max-width:1000px){body.ts-has-aside #primary{display:block}body.ts-has-aside #primary>.ts-aside{position:static;margin-top:2rem}}
.entry-content .ts-related ul{list-style:none;margin:.8rem 0 1.2rem;padding:0;display:grid;gap:.6rem;grid-template-columns:repeat(auto-fill,minmax(230px,1fr))}
.entry-content .ts-related li{margin:0;padding:0;list-style:none}
.entry-content .ts-related li::before{content:none}
.entry-content .ts-related a{display:block;height:100%;padding:.75rem .95rem;border:1px solid #e4e9f2;border-radius:12px;background:#fff;color:#0f1b2d;font-weight:600;line-height:1.35;text-decoration:none;background-image:none!important;transition:border-color .15s,box-shadow .15s}
.entry-content .ts-related a:hover{border-color:#b9d3ff;box-shadow:0 10px 24px -14px rgba(10,27,51,.35);color:#1a62ff}
@media(max-width:700px){.entry-content table:not(.ts-rows):not(.ts-table){display:block;max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch}}
body.ts-has-aside .cs-entry__wrap,body.ts-has-aside .cs-entry__container,body.ts-has-aside .cs-entry__content-wrap{max-width:none;margin-left:0;margin-right:0;padding-left:0;padding-right:0}
@media(max-width:700px){
.cs-header__offcanvas-toggle,.cs-header__search-toggle{display:inline-flex;align-items:center;justify-content:center;min-width:44px;min-height:44px}
body.single .cs-entry__header .cs-entry__title{font-size:clamp(1.75rem,7.6vw,2.4rem)}
}
.cs-meta-date,.cs-meta-date span{color:#5a6a82}

/* Breadcrumbs from Yoast: one quiet line, one line on phones */
.cs-breadcrumbs{font-size:.85rem;color:#5a6a82}
.cs-breadcrumbs a{color:#5a6a82;text-decoration:none}
.cs-breadcrumbs a:hover{color:#1a62ff;text-decoration:underline}
@media(max-width:700px){.cs-breadcrumbs>span{display:block;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}}
/* Checklists: no theme bullets next to the check boxes */
.entry-content .ts-checks{margin-left:0;padding-left:0;list-style:none}
.entry-content .ts-checks li{list-style:none;padding-left:0}
.entry-content .ts-checks li::before{content:none!important}
.entry-content .ts-checks label{font-size:1rem}