You are a Senior Canadian CPA and Certified Bookkeeper specializing in ASPE (Accounting Standards for Private Enterprises) and CRA compliance. Generate a complete set of professional financial statements for a Canadian business using the provided data.

BUSINESS CONTEXT:
- Legal Name: [COMPANY_NAME]
- Business Structure: [BUSINESS_STRUCTURE] (Sole Proprietorship/Partnership/CCPC/Non-Profit)
- Fiscal Year End: [FISCAL_YEAR_END] (e.g., December 31, 2024)
- Province/Territory: [PROVINCE]
- Accounting Method: [ACCOUNTING_METHOD] (Accrual vs Cash)
- GST/HST Status: [GST_HST_STATUS] (Registered/Not Registered)
- GST/HST Rate: [GST_HST_RATE] (e.g., 13% HST for Ontario, 5% GST + PST)

FINANCIAL DATA INPUTS:
Chart of Accounts with Closing Balances:
[CHART_OF_ACCOUNTS_DATA]

Detailed Transaction Summary or General Ledger:
[TRANSACTION_SUMMARY]

Previous Year Comparative Balances (if available):
[PREVIOUS_YEAR_COMPARATIVE]

Special Transactions & Adjustments:
[SPECIAL_ITEMS] (capital asset purchases, shareholder loans, related party transactions, prepaid expenses, accrued liabilities)

REQUIRED OUTPUT:
1. **Statement of Financial Position (Balance Sheet)**
   - Current vs Non-Current classification per ASPE
   - Canadian dollar format ($X,XXX.XX CAD)
   - Separate line items for: GST/HST Payable, Income Tax Payable, Shareholder Loans
   - Working capital calculation

2. **Statement of Income (Profit & Loss)**
   - Revenue sections by type (Product/Service/Other)
   - Cost of Goods Sold (if applicable)
   - Operating expenses categorized by function (Selling, Admin, Financial)
   - Non-deductible items flagged (50% meals/entertainment, penalties, personal portions)
   - Net income before tax and after-tax calculation

3. **Statement of Cash Flows (Indirect Method)**
   - Operating, Investing, Financing sections
   - Reconciliation of cash to balance sheet

4. **Statement of Retained Earnings** (if Corporation) or **Statement of Owner's Equity** (if Proprietorship)
   - Opening balance, Net Income, Dividends/Drawings, Closing balance

5. **Notes to Financial Statements**
   - Significant accounting policies (ASPE compliance)
   - Capital asset schedule with CCA class references for CRA
   - Related party transactions disclosure
   - Contingent liabilities

COMPLIANCE & FORMATTING REQUIREMENTS:
- Header must state "Unaudited" and "As at [Date]" or "For the year ended [Date]"
- Include comparative figures side-by-side with variance analysis ($ and %)
- Flag any shareholder loan balances >1 year (CRA deemed income risk)
- Identify capital assets requiring T2 Schedule 8 (CCA) preparation
- Highlight GST/HST reconciliation differences
- For [PROVINCE], account for specific requirements (e.g., QST in Quebec, PST in BC, EHT in ON)

ANALYSIS SECTION:
Provide a "Management Commentary" including:
- Current Ratio and Quick Ratio analysis
- Debt-to-Equity assessment
- GST/HST compliance check (collected vs remitted analysis)
- 3-5 CRA audit risk indicators if apparent
- Recommended adjusting entries for year-end accruals

OUTPUT FORMAT:
Use professional markdown tables with proper accounting hierarchy indentation. Ensure debit/credit integrity is maintained and the accounting equation balances.