[ADD] accounting/l10n_ca: canada accounting

closes odoo/documentation#9205

Signed-off-by: Samuel Lieber (sali) <sali@odoo.com>
Co-authored-by: Zachary Straub <zst@odoo.com>

content/applications/finance/fiscal_localizations.rst

@@ -59,7 +59,7 @@ available on Odoo.
 - :doc:`Belgium - Accounting <fiscal_localizations/belgium>`
 - Bolivia - Accounting
 - :doc:`Brazilian - Accounting <fiscal_localizations/brazil>`
-- Canada - Accounting
+- :doc:`Canada - Accounting <fiscal_localizations/canada>`
 - :doc:`Chile - Accounting <fiscal_localizations/chile>`
 - China - Accounting
 - :doc:`Colombia - Accounting <fiscal_localizations/colombia>`
@@ -134,6 +134,7 @@ available on Odoo.
    fiscal_localizations/austria
    fiscal_localizations/belgium
    fiscal_localizations/brazil
+   fiscal_localizations/canada
    fiscal_localizations/chile
    fiscal_localizations/colombia
    fiscal_localizations/ecuador

content/applications/finance/fiscal_localizations/canada.rst

@@ -0,0 +1,311 @@
+======
+Canada
+======
+
+.. |COA| replace:: :abbr:`CoA (Chart of Accounts)`
+.. |AR| replace:: :abbr:`AR (Accounts Receivable)`
+.. |AP| replace:: :abbr:`AP (Accounts Payable)`
+
+The Odoo Canada localization package provides tailored features and configurations for Canadian
+businesses.
+
+A series of videos on the subject of Accounting are available through Odoo's eLearning platform.
+These videos cover how to start from scratch, set up configurations, complete common workflows, and
+provide in-depth looks at some specific use cases.
+
+.. seealso::
+   - `Odoo Tutorials: Accounting & Invoicing
+     <https://www.odoo.com/slides/accounting-and-invoicing-19>`_
+   - `Odoo SmartClass: Accounting <https://www.odoo.com/slides/smartclass-accounting-121>`_
+
+Configuration
+=============
+
+Below are the available modules in Odoo for accounting use in Canada.
+
+Modules installation
+--------------------
+
+:ref:`Install <general/install>` the following modules to get all the features of the Canadian
+localization:
+
+.. list-table::
+   :header-rows: 1
+   :widths: 25 25 50
+
+   * - Name
+     - Technical name
+     - Description
+   * - :guilabel:`Canada - Accounting`
+     - `l10n_ca`
+     - Base accounting module for Canadian localization.
+   * - :guilabel:`Canada - Accounting Reports`
+     - `l10n_ca_reports`
+     - Adds Canadian accounting reports.
+   * - :guilabel:`Canadian Checks Layout`
+     - `l10n_ca_check_printing`
+     - Enables the printing of payments on pre-printed check paper. Supports the three most common
+       check formats and works natively with the linked checks from `checkdepot.net
+       <https://checkdepot.net/collections/computer-checks/Odoo>`_.
+
+       - `Check on top: Quicken / QuickBooks standard
+         <https://checkdepot.net/collections/computer-checks/odoo+top-check>`_
+       - `Check on middle: Peachtree standard
+         <https://checkdepot.net/collections/computer-checks/odoo+middle-check>`_
+       - `Check on bottom: ADP standard
+         <https://checkdepot.net/collections/computer-checks/odoo+Bottom-Check>`_
+
+.. _l10n_ca/coa:
+
+Chart of accounts
+=================
+
+The :doc:`chart of accounts (COA) <../accounting/get_started/chart_of_accounts>` for the Canadian
+localization, in Odoo, has accounts grouped into seven main categories, with corresponding numeric
+values that prefix individual journal entries:
+
+- **Receivable**: the balance of money (or credit) due to the business for goods or services
+  delivered or used, but not yet paid for by customers. |AR| is indicated by the journal code
+  labeled (or beginning) with :guilabel:`1`.
+- **Payable**: the business's short-term obligations owed to its creditors or suppliers, which have
+  not yet been paid. |AP| is indicated by the journal code labeled (or beginning) with
+  :guilabel:`2`.
+- **Equity**: the amount of money that would be returned to a company's shareholders if all of the
+  assets were liquidated and all of the company's debt was paid off in the case of liquidation.
+  Equity is indicated by the journal code labeled (or beginning) with :guilabel:`3` or
+  :guilabel:`9`.
+- **Assets**: items listed on the balance sheet that contains economic value or have the ability to
+  generate cash flows in the future, such as a piece of machinery, a financial security, or a
+  patent. Assets are indicated by the journal code labeled (or beginning) with :guilabel:`1`.
+- **Liability**: refers to a company's financial debts or obligations that arise during the course
+  of business operations. Liabilities are indicated by the journal code labeled (or beginning) with
+  :guilabel:`2`.
+- **Income**: synonymous with *net income*, this is the profit a company retains after paying off
+  all relevant expenses from sales revenue earned. Income is indicated by the journal code labeled
+  (or beginning) with :guilabel:`4` or :guilabel:`6`.
+- **Expenses**: the cost of operations that a company incurs to generate revenue. Expenses are
+  indicated by the journal code labeled (or beginning) with a :guilabel:`6`.
+
+.. tip::
+   Predefined accounts are included in Odoo, as part of the |COA| that's installed with the Canadian
+   localization package. The accounts listed below are preconfigured to perform certain operations
+   within Odoo. It is recommended to **not** delete these accounts; however, if changes are needed,
+   rename the accounts instead.
+
+   .. list-table::
+      :header-rows: 1
+      :stub-columns: 1
+
+      * - :guilabel:`Type`
+        - :guilabel:`Account Name`
+      * - :guilabel:`Current Assets`
+        - | :guilabel:`Bank Suspense Account`
+          | :guilabel:`Outstanding Receipts`
+          | :guilabel:`Outstanding Payments`
+          | :guilabel:`Liquidity Transfer`
+          | :guilabel:`Stock Valuation`
+          | :guilabel:`Stock Interim (Received)`
+          | :guilabel:`Stock Interim (Delivered)`
+          | :guilabel:`Cost of Production`
+      * - :guilabel:`Income`
+        - | :guilabel:`Foreign Exchange Gain`
+          | :guilabel:`Cash Difference Gain`
+          | :guilabel:`Cash Discount Gain`
+      * - :guilabel:`Expenses`
+        - | :guilabel:`Cash Discount Loss`
+          | :guilabel:`Foreign Exchange Loss`
+          | :guilabel:`Cash Difference Loss`
+      * - :guilabel:`Current Year Earnings`
+        - :guilabel:`Undistributed Profits/Losses`
+      * - :guilabel:`Receivable`
+        - :guilabel:`Account Receivable`
+      * - :guilabel:`Payable`
+        - :guilabel:`Account Payable`
+
+.. seealso::
+   - :doc:`../accounting/get_started/chart_of_accounts`
+   - :doc:`../accounting/get_started/cheat_sheet`
+
+.. _l10n_ca/fiscal-positions:
+
+Fiscal positions
+================
+
+Canadian tax rates and taxable items vary by province and territory. Default fiscal positions are
+automatically created when the Odoo **Accounting** application is installed. To manage or configure
+additional fiscal positions, navigate to :menuselection:`Accounting --> Configuration --> Fiscal
+Positions`.
+
+The following fiscal positions are available by default:
+
+- :guilabel:`Alberta (AB)`
+- :guilabel:`British Colombia (BC)`
+- :guilabel:`Manitoba (MB)`
+- :guilabel:`New Brunswick (NB)`
+- :guilabel:`Newfoundland and Labrador (NL)`
+- :guilabel:`Nova Scotia (NS)`
+- :guilabel:`Northwest Territories (NT)`
+- :guilabel:`Nunavut (NU)`
+- :guilabel:`Ontario (ON)`
+- :guilabel:`Prince Edward Islands (PE)`
+- :guilabel:`Quebec (QC)`
+- :guilabel:`Saskatchewan (SK)`
+- :guilabel:`Yukon (YT)`
+- :guilabel:`International (INTL)`
+
+.. image:: canada/l10n-ca-fiscal-positions.png
+   :alt: The default fiscal positions for the Canada localization in Odoo Accounting.
+
+.. note::
+   When considering what taxes to be applied, it is the province where the delivery occurs that
+   matters. Therefore, delivery is the responsibility of the vendor and is accounted for at the
+   customer location.
+
+.. example::
+   - A delivery is made to a customer from another province.
+        Set the fiscal position on the customer's record to the province of the customer.
+   - A customer from another province comes to pick up products.
+        No fiscal position should be set on the customer's record.
+   - An international vendor doesn't charge any tax, but taxes are charged by the customs broker.
+        Set the fiscal position on the vendor's record to *International*.
+   - An international vendor charges provincial tax.
+        Set the fiscal position on the vendor's record to your position.
+
+.. seealso::
+   :doc:`../accounting/taxes/fiscal_positions`
+
+.. _l10n_ca/taxes:
+
+Taxes
+=====
+
+In Canada, tax rates and what is considered taxable vary by province and territory. Default *Sales*
+and *Purchases* taxes are created automatically when the Odoo **Accounting** application is
+installed. To manage existing or configure additional taxes, navigate to :menuselection:`Accounting
+--> Configuration --> Taxes`.
+
+.. _l10n_ca/taxes-avatax:
+
+AvaTax
+------
+
+**Avalara AvaTax** is a cloud-based tax calculation and compliance software that integrates with
+Odoo for several localizations, including Canada. Integrating AvaTax with Odoo provides real-time
+and region-specific tax calculations when items are sold, purchased, and invoiced in the database.
+
+.. important::
+   AvaTax is available for integration with databases/companies that have locations in Canada and/or
+   the United States. Reference the :ref:`avatax/fiscal_country` documentation for more information.
+
+.. seealso::
+   Refer to the documentation articles below to integrate and configure an AvaTax account with an
+   Odoo database:
+
+   - :doc:`AvaTax integration <../accounting/taxes/avatax>`
+   - :doc:`Avalara management portal <../accounting/taxes/avatax/avalara_portal>`
+   - :doc:`Calculate taxes with AvaTax <../accounting/taxes/avatax/avatax_use>`
+   - Avalara's support documents: `About AvaTax
+     <https://community.avalara.com/support/s/document-item?language=en_US&bundleId=dqa1657870670369_dqa1657870670369&topicId=About_AvaTax.html&_LANG=enus>`_
+
+.. _l10n_ca/reports:
+
+Reports
+=======
+
+A number of :doc:`report selections <../accounting/reporting>` are readily available for the
+Canadian localization, under the :menuselection:`Accounting app --> Reporting` drop-down menu:
+
+- :ref:`Balance Sheet <reporting/balance-sheet>`: a "snapshot" of a company's financial position at
+  a specific point in time, which contains an overview of a company's assets, liabilities, and
+  equity.
+
+  Be sure to select the :menuselection:`Balance sheet (CA)` option from the :icon:`fa-book`
+  :guilabel:`Report` filter.
+
+  .. image:: canada/l10n-ca-balance-sheet.png
+     :alt: Balance sheet report selection for CA localization in Odoo.
+
+- :ref:`Profit & Loss <accounting/reporting/balance-sheet>`: otherwise known as a *P&L statement* or
+  *income statement*, provides a summary of a company's revenues, expenses, and profits/losses over
+  a given period of time.
+
+  Be sure to select the :menuselection:`Profit and loss (CA)` option from the :icon:`fa-book`
+  :guilabel:`Report` filter.
+
+  .. image:: canada/l10n-ca-profit-loss.png
+     :alt: Profit and loss report selection for CA localization in Odoo.
+
+- :guilabel:`Cash Flow Statement`: shows how much cash and cash equivalents a company has received
+  and spent in a given period.
+- :ref:`Executive Summary <accounting/reporting/executive-summary>`: an overview report that covers
+  the key performance indicators of a company's financial position, such as revenue, profit, and
+  debt.
+- :ref:`Tax Report <reporting/tax-report>`: an official form filed for a tax authority that reports
+  income, expenses, and other pertinent tax information. Tax reports allow taxpayers to calculate
+  their tax liability, schedule tax payments, or request refunds for the overpayment of taxes. In
+  Odoo, the tax report can be made monthly, every two months, quarterly, every 4 months,
+  semi-annually, and annually.
+
+.. seealso::
+   - :doc:`Accounting reporting <../accounting/reporting>`
+   - :doc:`../../essentials/search`
+
+.. _l10n_ca/cash-discount:
+
+Cash discount
+=============
+
+Cash discounts can be configured from :menuselection:`Accounting app --> Payment Terms`. Each
+payment term can be set up with a cash discount and reduced tax.
+
+.. seealso::
+   :doc:`../accounting/customer_invoices/cash_discounts`
+
+Writing checks
+==============
+
+The Canadian localization allows users to print checks for vendor payments. Be sure the *Canadian
+Checks Layout* (`l10n_ca_check_printing`) module for the CA localization is :ref:`installed
+<general/install>`.
+
+To enable check printing from Odoo, navigate to :menuselection:`Accounting --> Configuration -->
+Settings` and find the :guilabel:`Vendor Payments` section. From here, tick the :guilabel:`Checks`
+checkbox to reveal several fields for check configuration.
+
+Select a :guilabel:`Check Layout` from the drop-down menu:
+
+- :guilabel:`Print Check (Top) - CA`
+- :guilabel:`Print Check (Middle) - CA`
+- :guilabel:`Print Check (Bottom) - CA`
+
+Next, choose whether or not to enable the :guilabel:`Multi-Pages Check Stub` checkbox.
+
+Optionally set a :guilabel:`Check Top Margin`, :guilabel:`Check Left Margin`, or :guilabel:`Check
+Right Margin` if required.
+
+Tick the :guilabel:`Print Date Label` checkbox if a date label is required.
+
+Once all check configurations are complete, :guilabel:`Save` the settings.
+
+.. tip::
+   Some of the check formats may require pre-printed paper from a third party vendor.
+   `Pre-printed checks from checkdepot.net <https://checkdepot.net/collections/odoo-checks>`_ are
+   recommended.
+
+.. seealso::
+   :doc:`../accounting/payments/pay_checks`
+
+Receive pre-authorized debits
+=============================
+
+Pre-authorized debits are a method for receiving payments from customers, where the customer
+authorizes the business to withdraw funds from their bank account on a recurring basis. This
+functionality is commonly used for subscriptions, recurring invoices, and other regular payments.
+
+In the Odoo Canadian localization, pre-authorized debits are facilitated through an
+:doc:`integration with Stripe <../payment_providers/stripe>`.
+
+.. seealso::
+   - :doc:`Setting up payment providers <../payment_providers>`
+   - `Stripe's pre-authorized debit payments documentation
+     <https://docs.stripe.com/payments/acss-debit>`_