/* Abdal Raza & Co.: design system. Mobile-first. Breakpoints: 600 / 900 / 1200 */

@font-face{font-family:"Inter";src:url(../fonts/inter-var.woff2) format("woff2");font-weight:400 600;font-style:normal;font-display:swap}
@font-face{font-family:"Zilla Slab";src:url(../fonts/zilla-slab-600.woff2) format("woff2");font-weight:600;font-style:normal;font-display:swap}
/* Metric-matched fallbacks so the font swap does not shift layout */
@font-face{font-family:"Inter Fallback";src:local("Arial");size-adjust:105.9%;ascent-override:91.5%;descent-override:22.8%;line-gap-override:0%}
@font-face{font-family:"Zilla Fallback";src:local("Georgia");size-adjust:97.5%;ascent-override:96.8%;descent-override:26.3%;line-gap-override:0%}

:root{
  --navy:#0B2545;--slate:#354958;--sky:#81BEDD;
  --ink:#0B2545;--muted:#4A5B68;--bg:#FFFFFF;--surface:#F2F7FA;--border:#D6E2EA;
  --font-heading:"Zilla Slab","Zilla Fallback",Georgia,serif;
  --font-body:"Inter","Inter Fallback",Arial,sans-serif;
  --header-h:72px;--max:1200px;--gutter:20px;--radius:6px;
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font:400 1rem/1.65 var(--font-body);color:var(--ink);background:var(--bg)}
img,svg{max-width:100%;height:auto}
h1,h2,h3,h4{font-family:var(--font-heading);font-weight:600;line-height:1.2;color:var(--navy);margin:0 0 .6em}
h1{font-size:2rem}h2{font-size:1.6rem}h3{font-size:1.25rem}h4{font-size:1.05rem}
p{margin:0 0 1em}
ul{margin:0 0 1em;padding-left:1.2em}
a{color:var(--navy);text-underline-offset:3px}
a:hover{color:var(--slate)}
:focus-visible{outline:3px solid var(--navy);outline-offset:3px;border-radius:2px}
.on-dark :focus-visible,.site-footer :focus-visible{outline-color:var(--sky)}
.skip{position:absolute;left:-999px;top:0;background:var(--navy);color:#fff;padding:10px 16px;z-index:100}
.skip:focus{left:0}
.wrap{width:100%;max-width:var(--max);margin:0 auto;padding:0 var(--gutter)}
.section{padding:56px 0}
.section.alt{background:var(--surface)}
.section-head{max-width:720px;margin-bottom:32px}
.eyebrow{display:block;font-size:.8rem;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:var(--slate);margin-bottom:10px}
.eyebrow::before{content:"";display:inline-block;width:28px;height:2px;background:var(--sky);vertical-align:middle;margin-right:10px}
.lead{font-size:1.125rem;color:var(--muted)}
.ph{background:#FFF6D6;color:#5C4500;padding:1px 6px;border-radius:3px;font-size:.9em}

/* Header */
.site-header{position:sticky;top:0;z-index:50;background:var(--bg);border-bottom:1px solid var(--border);view-transition-name:site-header}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;min-height:var(--header-h)}
.logo{display:block;line-height:0}
.logo img{height:44px;width:auto}
.nav-toggle{background:none;border:1px solid var(--border);border-radius:var(--radius);width:48px;height:48px;display:inline-flex;align-items:center;justify-content:center;cursor:pointer;color:var(--navy)}
.nav-toggle svg{width:24px;height:24px}
.nav-toggle .ic-close{display:none}
.nav-toggle[aria-expanded="true"] .ic-open{display:none}
.nav-toggle[aria-expanded="true"] .ic-close{display:block}
.nav{display:block;visibility:hidden;opacity:0;transform:translateY(-8px);pointer-events:none;position:absolute;left:0;right:0;top:100%;background:var(--bg);border-bottom:1px solid var(--border);padding:8px var(--gutter) 16px;box-shadow:0 8px 16px rgba(11,37,69,.08)}
.nav.open{visibility:visible;opacity:1;transform:none;pointer-events:auto}
.nav ul{list-style:none;margin:0;padding:0}
.nav a{display:flex;align-items:center;min-height:48px;padding:0 4px;text-decoration:none;font-weight:500;color:var(--navy);border-bottom:1px solid var(--border)}
.nav li:last-child a{border-bottom:0}
.nav a:hover{color:var(--slate)}
.nav a[aria-current="page"]{font-weight:600;box-shadow:inset 3px 0 0 var(--sky);padding-left:12px}

/* Buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:0 24px;border-radius:var(--radius);border:2px solid var(--navy);background:var(--navy);color:#fff;font:600 1rem var(--font-body);text-decoration:none;cursor:pointer;transition:background-color .2s,color .2s,border-color .2s}
.btn:hover{background:var(--slate);border-color:var(--slate);color:#fff}
.btn.ghost{background:transparent;color:var(--navy)}
.btn.ghost:hover{background:var(--navy);color:#fff;border-color:var(--navy)}
.on-dark .btn{background:#fff;border-color:#fff;color:var(--navy)}
.on-dark .btn:hover{background:var(--sky);border-color:var(--sky);color:var(--navy)}
.on-dark .btn.ghost{background:transparent;color:#fff;border-color:#fff}
.on-dark .btn.ghost:hover{background:#fff;color:var(--navy)}
.btn-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}

/* Hero & page hero */
.hero,.page-hero{position:relative;background:var(--navy);color:#fff;overflow:hidden}
.hero h1,.page-hero h1,.hero h2{color:#fff}
.hero::after,.page-hero::after{content:"";position:absolute;top:-20%;right:12%;width:2px;height:150%;background:var(--sky);opacity:.55;transform:rotate(22deg);pointer-events:none}
.hero::before,.page-hero::before{content:"";position:absolute;top:-20%;right:6%;width:1px;height:150%;background:var(--sky);opacity:.3;transform:rotate(22deg);pointer-events:none}
.hero{padding:64px 0 72px}
.hero h1{font-size:2.3rem;max-width:16ch}
.hero p{max-width:60ch;font-size:1.125rem;color:#DCE8F0}
.page-hero{padding:44px 0 48px}
.page-hero p{max-width:62ch;color:#DCE8F0;margin:0;font-size:1.0625rem}
.hero .wrap,.page-hero .wrap{position:relative;z-index:1}

/* Grids & cards */
.grid{display:grid;gap:20px}
.card{background:var(--bg);border:1px solid var(--border);border-top:3px solid var(--sky);border-radius:var(--radius);padding:24px}
.section.alt .card{background:var(--bg)}
.card h2,.card h3{margin-bottom:.4em}
.card h2{font-size:1.25rem}
.card p:last-child{margin-bottom:0}
a.card{display:block;text-decoration:none;transition:border-color .2s,box-shadow .2s}
a.card:hover{border-top-color:var(--navy);box-shadow:0 6px 18px rgba(11,37,69,.08)}
.icon{width:48px;height:48px;border-radius:50%;background:#E8F2F9;display:flex;align-items:center;justify-content:center;margin-bottom:14px;color:var(--navy)}
.section.alt .icon{background:#E8F2F9}
.icon svg{width:24px;height:24px}
.icon svg,.fi{fill:none;stroke:currentColor;stroke-width:1.75;stroke-linecap:round;stroke-linejoin:round}
.icon{transition:background-color .2s,color .2s}
a.card:hover .icon,a.card:focus-visible .icon{background:var(--navy);color:#fff}
.stats{display:grid;gap:16px;grid-template-columns:1fr 1fr}
.stat{background:var(--bg);border:1px solid var(--border);border-left:3px solid var(--sky);padding:20px;border-radius:var(--radius)}
.stat{min-width:0;overflow-wrap:anywhere}
.stat strong{display:block;font:600 1.6rem var(--font-heading);color:var(--navy)}
.stat span{color:var(--muted);font-size:.95rem}
.markets{display:flex;flex-wrap:wrap;gap:10px;list-style:none;padding:0;margin:0}
.markets li{border:1px solid var(--border);background:var(--bg);padding:10px 18px;border-radius:999px;font-weight:500}
.steps{counter-reset:s;list-style:none;padding:0}
.steps li{counter-increment:s;position:relative;padding:0 0 20px 56px}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:38px;height:38px;border-radius:50%;background:var(--navy);color:#fff;font:600 1rem var(--font-heading);display:flex;align-items:center;justify-content:center}
.cta-strip{background:var(--surface);border-top:3px solid var(--sky)}
.cta-strip .wrap{display:flex;flex-direction:column;gap:16px;padding-top:40px;padding-bottom:40px}
.cta-strip h2{margin:0}
.cta-strip p{margin:0;color:var(--muted)}
.note{font-size:.875rem;color:var(--muted);border-left:3px solid var(--sky);padding-left:12px;margin-top:20px}
.table-scroll{position:relative;overflow-x:auto;-webkit-overflow-scrolling:touch}
table{border-collapse:collapse;width:100%;min-width:480px}
th,td{text-align:left;padding:12px 14px;border-bottom:1px solid var(--border)}
th{background:var(--surface);font-weight:600}

/* Services */
.subnav{position:sticky;top:var(--header-h);z-index:40;background:var(--surface);border-bottom:1px solid var(--border)}
.subnav ul{display:flex;gap:4px;list-style:none;margin:0;padding:0 var(--gutter);overflow-x:auto;white-space:nowrap;max-width:var(--max);margin-inline:auto}
.subnav a{display:inline-flex;align-items:center;min-height:48px;padding:0 14px;text-decoration:none;font-weight:500;font-size:.95rem}
.subnav a:hover{color:var(--slate);box-shadow:inset 0 -3px 0 var(--sky)}
.svc{scroll-margin-top:calc(var(--header-h) + 56px)}
.svc + .svc{border-top:1px solid var(--border)}

/* Team */
.photo{aspect-ratio:4/5;background:var(--surface);border:1px dashed var(--border);border-radius:var(--radius);display:flex;align-items:center;justify-content:center;text-align:center;padding:12px;margin-bottom:16px}
.role{font-weight:600;color:var(--slate);margin-bottom:.4em}
.focus{font-size:.9rem;color:var(--muted)}

/* Contact */
.contact-list{list-style:none;padding:0;margin:0 0 24px}
.contact-list li{padding:10px 0;border-bottom:1px solid var(--border)}
.contact-list strong{display:block;font-size:.85rem;text-transform:uppercase;letter-spacing:.08em;color:var(--slate)}
.field{margin-bottom:18px}
.field label{display:block;font-weight:600;margin-bottom:6px}
.field input,.field textarea{width:100%;min-height:48px;padding:10px 12px;font:400 1rem var(--font-body);color:var(--ink);border:1px solid var(--slate);border-radius:var(--radius);background:#fff}
.field textarea{min-height:140px;resize:vertical}
.map{position:relative;aspect-ratio:4/3;background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);display:flex;flex-direction:column;align-items:center;justify-content:center;gap:12px;padding:16px;text-align:center;overflow:hidden}
.map iframe{position:absolute;inset:0;width:100%;height:100%;border:0}

/* Footer */

@media (min-width:600px){
  .grid.c2,.grid.c3,.grid.c4{grid-template-columns:repeat(2,1fr)}
  .stats{grid-template-columns:repeat(4,1fr)}
  .hero h1{font-size:2.8rem}
  h1{font-size:2.4rem}h2{font-size:1.85rem}
  .cta-strip .wrap{flex-direction:row;align-items:center;justify-content:space-between}
}
@media (min-width:900px){
  :root{--gutter:32px}
  .section{padding:72px 0}
  .nav-toggle{display:none}
  .nav{display:block;visibility:visible;opacity:1;transform:none;pointer-events:auto;position:static;border:0;padding:0;box-shadow:none;background:none}
  .nav ul{display:flex;gap:2px}
  .nav a{border:0;padding:0 10px;font-size:.95rem;min-height:44px;border-radius:var(--radius)}
  .nav a[aria-current="page"]{box-shadow:inset 0 -3px 0 var(--sky);padding-left:10px;border-radius:0}
  .logo img{height:48px}
  .grid.c3,.grid.c4{grid-template-columns:repeat(3,1fr)}
  .grid.split{grid-template-columns:1fr 1fr;gap:48px}
  .hero{padding:96px 0 104px}
  .hero h1{font-size:3.2rem}
}
@media (min-width:1200px){
  .grid.c4{grid-template-columns:repeat(4,1fr)}
}

@media (prefers-reduced-motion:no-preference){
  @view-transition{navigation:auto}
  ::view-transition-old(root),::view-transition-new(root){animation-duration:.2s}
}
@media (prefers-reduced-motion:reduce){
  html{scroll-behavior:auto}
  *{transition:none!important}
}

/* Tax calculator */
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.tc{display:grid;gap:20px;margin-bottom:24px}
.tc h2{font-size:1.25rem}
.tc-period{border:0;padding:0;margin:0 0 16px;display:flex;gap:12px;flex-wrap:wrap}
.tc-period legend{font-weight:600;margin-bottom:8px;padding:0}
.tc-period label{display:inline-flex;align-items:center;gap:8px;min-height:48px;padding:0 16px;border:1px solid var(--slate);border-radius:var(--radius);cursor:pointer;font-weight:500}
.tc-period input{appearance:none;-webkit-appearance:none;width:20px;height:20px;margin:0;border:2px solid var(--slate);border-radius:50%;background:#fff;flex:none}
.tc-period input:checked{border-color:#fff;background:radial-gradient(circle,#fff 0 42%,var(--navy) 46%)}
.tc-period label:has(input:checked){background:var(--navy);color:#fff;border-color:var(--navy)}
.tc-period label:has(input:focus-visible){outline:3px solid var(--navy);outline-offset:3px}
#tc-input{font-size:1.25rem;font-weight:600}
.tc-msg{min-height:3em;color:var(--muted);margin:0}
.res-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:0}
.res{background:var(--surface);border-left:3px solid var(--sky);border-radius:var(--radius);padding:12px 14px;min-width:0}
.res dt{font-size:.85rem;color:var(--muted);margin-bottom:2px}
.res dd{margin:0;font:600 1.15rem var(--font-heading);color:var(--navy);overflow-wrap:anywhere}
.tc-warn{background:var(--surface);border:1px solid var(--border);border-left:4px solid var(--navy);border-radius:var(--radius);padding:20px 24px;margin-bottom:40px}
.tc-warn h2{font-size:1.1rem}
.tc-h{font-size:1.25rem}
.tc-table{min-height:440px}
#tc-rows tr.on td{background:var(--sky);color:var(--navy);font-weight:600}
@media (min-width:900px){.tc{grid-template-columns:1fr 1.4fr;align-items:start}.res-grid{grid-template-columns:repeat(2,1fr)}.tc-table{min-height:0}}
@media print{.site-header,.site-footer,.skip,.tc-warn .btn,.tc-period{display:none}.page-hero{background:#fff;color:#000}.page-hero h1,.page-hero p{color:#000}.page-hero::before,.page-hero::after{display:none}.card{border:1px solid #999}}

/* Content pages (Prompt 03) */
.num{display:block;font:600 1.1rem var(--font-heading);color:var(--slate);margin-bottom:6px}
.num::after{content:"";display:block;width:24px;height:2px;background:var(--sky);margin-top:6px}
.stats{grid-template-columns:1fr 1fr}
.stats .stat:last-child{grid-column:1/-1}
.gap-top{margin-top:24px}
.sub-h{margin-top:40px}
.card ul{margin:.5em 0 0;padding-left:1.1em}
.card li{margin-bottom:4px}
.grid.tight{gap:12px}
.team-photo{display:block;width:100%;height:auto;border-radius:var(--radius);margin-bottom:16px;background:var(--surface)}
.matrix th[scope=row]{font-weight:600;background:none;white-space:nowrap}
.matrix .c{text-align:center}
.matrix td.c{color:var(--navy);font-weight:600}
.matrix{min-width:640px}
@media (min-width:600px){.stats{grid-template-columns:repeat(3,1fr)}.stats .stat:last-child{grid-column:auto}}
@media (min-width:900px){.stats{grid-template-columns:repeat(5,1fr)}}

/* Launch polish (Prompt 04) */
@media (min-width:1100px){.logo img{height:56px}}
.team-photo{aspect-ratio:4/5;object-fit:cover;background:#EEF2F6}
@media (min-width:900px){
}
.tc-help{font-size:.9rem;color:var(--muted);margin:-8px 0 12px}
@media (min-width:900px){.tc{align-items:stretch}.tc-form{display:flex;flex-direction:column}.tc-form .note{margin-top:auto}}
address{font-style:normal}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.err{color:#A61B1B;font-size:.9rem;margin:6px 0 0;min-height:0}
.err:empty{display:none}
.field input[aria-invalid="true"],.field textarea[aria-invalid="true"],.field select[aria-invalid="true"]{border-color:#A61B1B;border-width:2px}
.field select{width:100%;min-height:48px;padding:10px 12px;font:400 1rem var(--font-body);color:var(--ink);border:1px solid var(--slate);border-radius:var(--radius);background:#fff}
.privacy{font-size:.875rem;color:var(--muted);margin:14px 0 0}
.map-links{margin:12px 0 0}
.map .btn{margin:0}
.center-page{text-align:center;max-width:640px;margin-inline:auto}
.link-list{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:12px;justify-content:center;margin:24px 0 0}
.map.loaded>p,.map.loaded>button{display:none}

/* Tax Hub (Prompt 05) */
[hidden]{display:none!important}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.ty{margin-top:10px!important;font-size:.9rem!important;color:var(--sky)!important;font-weight:600;letter-spacing:.02em}
.crumbs{background:var(--surface);border-bottom:1px solid var(--border);font-size:.9rem}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:0}
.crumbs li{display:inline-flex;align-items:center;min-height:44px}
.crumbs li+li::before{content:"/";margin:0 10px;color:var(--muted)}
.crumbs a{display:inline-flex;align-items:center;min-height:44px}
.hub-foot{background:var(--surface);border-top:3px solid var(--sky)}
.hub-foot .wrap{display:flex;flex-direction:column;gap:16px;padding-top:32px;padding-bottom:32px}
.hub-foot .disc{margin:0;color:var(--muted)}
@media (min-width:600px){.hub-foot .wrap{flex-direction:row;align-items:center;justify-content:space-between}}
.hub-search{margin-top:24px;max-width:640px;position:relative}
.hub-search label{display:block;font-weight:600;margin-bottom:6px;color:#fff}
.hub-search input{width:100%;min-height:52px;padding:10px 14px;font:400 1.0625rem var(--font-body);border:2px solid #fff;border-radius:var(--radius);background:#fff;color:var(--ink)}
.hub-results{list-style:none;margin:6px 0 0;padding:0;background:#fff;border-radius:var(--radius);color:var(--ink);box-shadow:0 8px 24px rgba(0,0,0,.25);max-height:60vh;overflow:auto}
.hub-results li{border-bottom:1px solid var(--border)}
.hub-results li:last-child{border-bottom:0}
.hub-results a{display:flex;justify-content:space-between;gap:12px;align-items:center;min-height:48px;padding:8px 14px;text-decoration:none;color:var(--navy)}
.hub-results a:hover{background:var(--surface)}
.hub-results span{font-size:.8rem;color:var(--muted);white-space:nowrap}
.hub-results .none{padding:12px 14px;color:var(--muted)}
.card.soon{opacity:.75;border-top-color:var(--border)}
.badge{display:inline-block;font:600 .7rem var(--font-body);letter-spacing:.04em;text-transform:uppercase;background:var(--surface);color:var(--slate);border:1px solid var(--border);border-radius:999px;padding:2px 8px;vertical-align:middle;margin-left:6px}
.tbl-h{font-size:1.1rem;margin:28px 0 10px}
.hub-notes{margin-top:20px}
table.fit{min-width:0}
td,th{vertical-align:top}
/* Withholding table */
.explain{background:var(--surface);border-left:4px solid var(--navy);border-radius:var(--radius);padding:16px 20px;margin-bottom:24px}
.explain h2{font-size:1.1rem}
.explain ul{margin:0;padding-left:1.1em}
.filters{margin-bottom:16px}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:4px 0 12px}
.chip{min-height:44px;padding:0 14px;border:1px solid var(--slate);background:#fff;color:var(--navy);border-radius:999px;font:500 .9rem var(--font-body);cursor:pointer}
.chip[aria-pressed="true"]{background:var(--navy);color:#fff;border-color:var(--navy)}
.count{margin:0;color:var(--muted);font-size:.9rem}
.empty{padding:16px;background:var(--surface);border-radius:var(--radius)}
.rnote{display:block;margin-top:4px;font-size:.85rem;color:var(--muted)}
.wht-table td:first-child{white-space:nowrap}

/* Tax Hub polish (Prompt 05b) */
.chips-scroll{position:relative}
.explain summary{font:600 1.1rem var(--font-heading);color:var(--navy);cursor:pointer;min-height:44px;display:flex;align-items:center}
.explain[open] summary{margin-bottom:6px}
.explain ul{margin-top:0}
.st{display:inline-block;font:600 .72rem var(--font-body);padding:2px 8px;border-radius:999px;background:var(--surface);border:1px solid var(--border);color:var(--slate)}
@media (max-width:699px){
  .chips{flex-wrap:nowrap;overflow-x:auto;scroll-snap-type:x proximity;scrollbar-width:none;padding-right:36px}
  .chips::-webkit-scrollbar{display:none}
  .chip{flex:none;scroll-snap-align:start;white-space:nowrap}
  .chips-scroll::after{content:"";position:absolute;right:0;top:0;bottom:12px;width:40px;background:linear-gradient(to right,rgba(255,255,255,0),#fff);pointer-events:none;opacity:0;transition:opacity .2s}
  .chips-scroll.more::after{opacity:1}
  .table-scroll.wht{overflow:visible}
  .wht-table thead{position:absolute;left:-9999px}
  .wht-table,.wht-table tbody{display:block;width:100%}
  .wht-table tr{display:grid;grid-template-columns:1fr 1fr;gap:6px 12px;align-items:center;border:1px solid var(--border);border-top:3px solid var(--sky);border-radius:var(--radius);margin-bottom:10px;padding:10px 12px;background:#fff}
  .wht-table tr[hidden]{display:none}
  .wht-table td{display:block;border:0;padding:0;white-space:normal}
  .wht-table td:nth-child(1){grid-column:1;grid-row:1}
  .wht-table td:nth-child(5){grid-column:2;grid-row:1;justify-self:end}
  .wht-table td:nth-child(2){grid-column:1/-1;grid-row:2;font-size:.95rem;line-height:1.45}
  .wht-table td:nth-child(3){grid-column:1;grid-row:3}
  .wht-table td:nth-child(4){grid-column:2;grid-row:3}
  .wht-table td:nth-child(3)::before,.wht-table td:nth-child(4)::before{content:attr(data-label) " ";font-weight:600;color:var(--slate);font-size:.85rem}
  .wht-table td:nth-child(3),.wht-table td:nth-child(4){font-weight:600;color:var(--navy)}
  .wht-table strong.sec{display:inline-block;background:var(--navy);color:#fff;padding:2px 8px;border-radius:4px;font-size:.85rem}
}
/* Calendar rows */
.cal-list{list-style:none;margin:0 0 8px;padding:0;display:grid;gap:8px}
.cal-row{display:grid;grid-template-columns:76px 1fr auto;gap:12px;align-items:start;background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:10px 12px}
.cal-row .date{font:600 .95rem var(--font-heading);color:var(--navy);background:var(--surface);border-radius:var(--radius);text-align:center;padding:6px 4px;line-height:1.25}
.cal-row .ttl{display:block;font-weight:600;color:var(--navy);line-height:1.35}
.cal-row .det{display:block;font-size:.85rem;color:var(--muted);margin-top:2px}
.cal-row .body{min-width:0;overflow-wrap:anywhere}
.cal-row.compact{align-items:center;padding:8px 12px}
.tag{font:600 .7rem var(--font-body);text-transform:uppercase;letter-spacing:.04em;padding:3px 8px;border-radius:999px;white-space:nowrap;justify-self:end}
.t-it{background:#DDE8F5;color:#0B2545}.t-fed{background:#E4EAEE;color:#243642}.t-pb{background:#DCEFF8;color:#0B2545}.t-sd{background:#E3F1E8;color:#14392A}.t-kp{background:#F3EBDD;color:#4A3511}.t-bl{background:#EDE6F3;color:#34214A}.t-ict{background:#E8ECF1;color:#1F2C3A}
.cal-none{color:var(--muted);padding:8px 0}
.cal-now{border-top-color:var(--navy);margin:16px 0 20px}
.cal-now h2{font-size:1.25rem}
#cal-more{margin-top:12px;min-height:44px}
.cal-grid{display:grid;gap:20px}
.cal-month h3{font-size:1.1rem;padding-bottom:6px;border-bottom:2px solid var(--sky);margin-bottom:10px}
.cal-month.now h3{background:var(--navy);color:#fff;padding:6px 10px;border-bottom:0;border-radius:var(--radius)}
@media (max-width:599px){
  .cal-row{grid-template-columns:64px 1fr}
  .cal-row .tag{grid-column:2;justify-self:start}
  .cal-row.compact{grid-template-columns:64px 1fr;row-gap:2px}
}
@media (min-width:900px){.cal-grid{grid-template-columns:1fr 1fr}.cal-grid .cal-list{grid-template-columns:1fr}.cal-now #cal-now-list{grid-template-columns:1fr 1fr}}
/* Sub-nav fade and current item */
.subnav ul{scrollbar-width:none}
.subnav ul::-webkit-scrollbar{display:none}
.subnav.more::after,.subnav.scrolled::before{content:"";position:absolute;top:0;bottom:0;width:36px;pointer-events:none;z-index:1}
.subnav.more::after{right:0;background:linear-gradient(to right,rgba(242,247,250,0),var(--surface))}
.subnav.scrolled::before{left:0;background:linear-gradient(to left,rgba(242,247,250,0),var(--surface))}
.subnav a[aria-current]{font-weight:600;box-shadow:inset 0 -3px 0 var(--navy)}
.cal-now .cal-list{padding-left:0;margin:10px 0 0}
.cal-now li{margin-bottom:0}
.cal-row.compact .ttl{font-size:.95rem}
@media (max-width:599px){.cal-row.compact{grid-template-columns:60px 1fr;gap:4px 10px}.cal-row.compact .date{font-size:.85rem;padding:4px 2px}}

/* Sales tax pages (Prompt 06) */
.st-controls{margin-bottom:20px}
.st-controls .lbl{display:block;font-weight:600;margin-bottom:6px}
.st-type{margin:0;min-height:48px;display:flex;align-items:center;font-weight:600;color:var(--navy)}
.st-controls select{width:100%;min-height:48px;padding:10px 12px;font:400 1rem var(--font-body);color:var(--ink);border:1px solid var(--slate);border-radius:var(--radius);background:#fff}
.st-controls input[type=search]{width:100%;min-height:48px;padding:10px 12px;font:400 1rem var(--font-body);color:var(--ink);border:1px solid var(--slate);border-radius:var(--radius);background:#fff}
.st-card{border-top-color:var(--navy);margin-bottom:24px}
.st-card-label{margin:0 0 4px;font-size:.8rem;letter-spacing:.1em;text-transform:uppercase;color:var(--slate);font-weight:600}
.st-card h2{font-size:1.2rem;margin-bottom:.3em}
.st-rate{font:600 1.9rem var(--font-heading);color:var(--navy);margin:0 0 12px;line-height:1.2}
.st-dl{display:grid;gap:10px;margin:0}
.st-dl div{background:var(--surface);border-left:3px solid var(--sky);border-radius:var(--radius);padding:8px 12px}
.st-dl dt{font-size:.8rem;color:var(--muted)}
.st-dl dd{margin:0;overflow-wrap:anywhere}
@media (min-width:900px){.st-dl{grid-template-columns:repeat(2,1fr)}}
.std{margin:0 0 12px}
.rate-table td.rate{font-weight:600;color:var(--navy)}
.rate-table .rnote{display:block;margin-top:3px;font-size:.85rem;color:var(--muted);font-weight:400}
.rate-table .corp{color:var(--slate);font-weight:600}
.rate-table td:nth-child(1){min-width:220px}
.cmp th[scope=row]{white-space:nowrap}
@media (max-width:699px){
  .table-scroll.st-table{overflow:visible}
  .rate-table thead{position:absolute;left:-9999px}
  .rate-table,.rate-table tbody{display:block;width:100%}
  .rate-table tr{display:grid;grid-template-columns:1fr 1fr;gap:4px 12px;border:1px solid var(--border);border-top:3px solid var(--sky);border-radius:var(--radius);margin-bottom:10px;padding:10px 12px;background:#fff}
  .rate-table tr[hidden]{display:none}
  .rate-table td{display:block;border:0;padding:0;min-width:0!important}
  .rate-table td:nth-child(1){grid-column:1/-1;grid-row:1}
  .rate-table td:nth-child(2){grid-column:1/-1;grid-row:2;font-size:1.05rem}
  .rate-table td:nth-child(3){grid-column:1;grid-row:3;font-size:.9rem}
  .rate-table td:nth-child(4){grid-column:2;grid-row:3;font-size:.85rem;color:var(--muted);text-align:right}
  .rate-table td:nth-child(3)::before{content:attr(data-label) ": ";font-weight:600;color:var(--slate)}
}
/* Withholding by province */
.wh-sec ul{margin-bottom:12px}
.wh-accs{display:none}
@media (max-width:699px){
  .wh-cmp{display:none}
  .wh-accs{display:block}
  .wh-acc{border:1px solid var(--border);border-radius:var(--radius);background:#fff;margin-bottom:8px;padding:0 14px}
  .wh-acc summary{min-height:48px;display:flex;align-items:center;font-weight:600;color:var(--navy);cursor:pointer}
  .wh-acc dl{margin:0 0 12px}
  .wh-acc dl div{padding:8px 0;border-top:1px solid var(--border)}
  .wh-acc dt{font-size:.8rem;color:var(--slate);font-weight:600}
  .wh-acc dd{margin:0}
}

/* Motion (Prompt 07). Only transform and opacity move. All of it is off for reduced motion. */
.site-header.scrolled{box-shadow:0 2px 14px rgba(11,37,69,.1)}
@media (min-width:900px){
  .hero .wrap::after{content:"";position:absolute;right:0;top:50%;width:460px;height:270px;margin-top:-135px;background:url(../img/hero-mark.webp) no-repeat center/contain;pointer-events:none;z-index:-1}
}
@media (prefers-reduced-motion:no-preference){
  .site-header{transition:box-shadow .2s ease-out}
  .nav{transition:opacity .2s ease-out,transform .2s ease-out,visibility 0s linear .2s}
  .nav.open{transition-delay:0s}
  @media (min-width:900px){.nav{transition:none}}
  .btn{transition:background-color .2s,color .2s,border-color .2s,transform .2s ease-out}
  .btn:hover,.btn:focus-visible{transform:translateY(-1px)}
  a.card{transition:border-color .2s,box-shadow .2s,transform .2s ease-out}
  a.card:hover,a.card:focus-visible{transform:translateY(-4px)}
  a.card .icon{transition:transform .2s ease-out}
  a.card:hover .icon,a.card:focus-visible .icon{transform:scale(1.06)}
  @media (min-width:900px){
    .nav a{background:linear-gradient(var(--sky),var(--sky)) left bottom/0 3px no-repeat;transition:background-size .25s ease-out,color .2s}
    .nav a:hover,.nav a:focus-visible{background-size:100% 3px}
  }
  .hero h1,.page-hero h1{animation:m-rise .5s ease-out both}
  .hero p,.hero .btn-row,.hero .hub-search,.page-hero p{animation:m-fade .5s ease-out both}
  .hero .btn-row{animation-delay:.1s}
  @media (min-width:900px){.hero .wrap::after{animation:m-mark 1.4s ease-out both}}
  .rv{opacity:0;transform:translateY(16px)}
  .rv.in{opacity:1;transform:none;transition:opacity .45s ease-out,transform .45s ease-out;transition-delay:var(--d,0ms)}
  .pulse{animation:m-pulse .3s ease-out}
  .tc-form>div,.tc-out>div{animation:m-fade .25s ease-out}
  .fx .wht-table tbody tr:not([hidden]),.fx .rate-table tbody tr:not([hidden]),.fx .cal-row,.fx .wh-sec,.fx #wh-all{animation:m-fade .15s ease-out}
}
@keyframes m-rise{from{transform:translateY(8px)}to{transform:none}}
@keyframes m-fade{from{opacity:0;transform:translateY(6px)}to{opacity:1;transform:none}}
@keyframes m-mark{from{opacity:0;transform:scale(1.02)}to{opacity:1;transform:none}}
@keyframes m-pulse{from{opacity:.35;transform:translateY(3px)}to{opacity:1;transform:none}}

/* Footer (Prompt 08) */
.site-footer{position:relative;overflow:hidden;background:var(--navy);color:#C5D4E0;padding:56px 0 0;border-top:3px solid var(--sky)}
.foot-grid{display:grid;gap:36px;grid-template-columns:1fr;text-align:left}
.foot-logo{display:inline-block;line-height:0}
.foot-logo img{height:40px;width:auto}
.foot-brand .foot-tag{margin:14px 0 12px;color:#C5D4E0}
.addr{display:flex;gap:10px;align-items:flex-start;margin:0;color:#C5D4E0}
.fi{width:18px;height:18px;flex:none;color:var(--sky);margin-top:3px}
.site-footer h2{font:600 .78rem var(--font-body);text-transform:uppercase;letter-spacing:.14em;color:var(--sky);margin:0 0 14px}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin:0}
.site-footer li a{display:inline-flex;align-items:flex-start;gap:10px;min-height:40px;padding:6px 0;color:#fff;text-decoration:none;line-height:1.45;background:linear-gradient(var(--sky),var(--sky)) left calc(100% - 6px)/0 1px no-repeat}
.site-footer li a span{display:inline}
.site-footer li a:hover,.site-footer li a:focus-visible{background-size:100% 1px;color:#fff}
.foot-col .btn{margin-top:14px;min-height:44px}
.site-footer .btn.ghost{background:transparent;color:#fff;border-color:#fff}
.site-footer .btn.ghost:hover{background:#fff;color:var(--navy);border-color:#fff}
.foot-bar{position:relative;border-top:1px solid rgba(255,255,255,.18);margin-top:44px;padding:20px 0 26px;display:flex;flex-direction:column;gap:6px;font-size:.85rem;color:#B5C6D4}
.foot-bar p{margin:0}
.site-footer .wrap{position:relative;z-index:1}
@media (min-width:600px){.foot-grid{grid-template-columns:1fr 1fr}}
@media (min-width:1000px){.foot-grid{grid-template-columns:1.5fr 1fr 1fr 1.2fr;gap:40px}}
@media (min-width:900px){
  .foot-bar{flex-direction:row;justify-content:space-between;gap:24px}
  .site-footer::after{content:"";position:absolute;right:-30px;bottom:56px;width:340px;height:200px;background:url(../img/hero-mark.webp) no-repeat center/contain;opacity:.5;pointer-events:none}
}
@media (prefers-reduced-motion:reduce){.site-footer li a{transition:none}}
@media (prefers-reduced-motion:no-preference){.site-footer li a{transition:background-size .25s ease-out}}
.cert{display:inline-block;background:#E8F2F9;color:var(--navy);border:1px solid var(--border);border-radius:999px;font:600 .78rem var(--font-body);padding:3px 10px;margin:0 0 .8em}