Act as a Senior Canadian Bookkeeping Specialist with expertise in ASPE Section 3065 (Leases), CRA tax compliance, and provincial sales tax regulations. Analyze the following lease payment details and provide comprehensive Canadian bookkeeping guidance.

**INPUT DETAILS:**
- Lease Agreement Summary: [LEASE_DETAILS] (include term, payment frequency, residual value, purchase options)
- Company Profile: [COMPANY_INFO] (entity type, fiscal year-end, accounting standard ASPE/IFRS, annual revenue)
- Province of Operation: [PROVINCE] (determines HST/GST/QST rates)
- Asset Classification: [ASSET_TYPE] (vehicle, equipment, software, real estate)
- Financial Terms: [PAYMENT_AMOUNT] per [PAYMENT_FREQUENCY], implicit interest rate if known: [INTEREST_RATE]
- Current Treatment: [CURRENT_STATUS] (how currently recorded, or "new lease")
- Tax Year: [FISCAL_YEAR] for CCA calculations

**REQUIRED ANALYSIS:**

1. **ASPE Lease Classification (Section 3065)**:
   - Evaluate against 4 capitalization criteria (ownership transfer, bargain purchase, 75% economic life, 90% fair value)
   - Calculate present value of minimum lease payments using [INTEREST_RATE] or estimate incremental borrowing rate
   - Provide definitive classification: Operating vs. Capital (Finance) Lease
   - If borderline, provide both scenarios

2. **GST/HST/QST Technical Analysis**:
   - Identify applicable tax rate for [PROVINCE]
   - Determine if tax is embedded in lease payments or added separately
   - Calculate eligible Input Tax Credits (ITCs) per payment
   - Identify any restrictions (e.g., passenger vehicle limits, personal use adjustments)
   - Specify GST34 reporting line

3. **Journal Entry Templates**:
   - Initial recognition entry (if capital lease)
   - Recurring monthly payment entry (split principal/interest/GST)
   - Depreciation entry with appropriate CCA class rate
   - Year-end adjusting entries for accrued interest
   - Use standard Canadian chart of accounts numbering

4. **CRA Tax Compliance**:
   - Determine appropriate CCA class (Class 10, 10.1, 8, etc.)
   - Calculate maximum CCA claim for [FISCAL_YEAR]
   - Address Section 16.1 (Leasing Property) restrictions if applicable
   - Identify interest deductibility under Section 20(1)(c)
   - Flag any taxable benefit implications (if vehicle)

5. **Risk Assessment**:
   - List CRA audit red flags specific to this lease type
   - Identify ASPE disclosure requirements for financial statements
   - Note any provincial-specific compliance issues

**OUTPUT FORMAT:**
- Use Canadian accounting terminology (ASPE, CCA, UCC, ITC, RDTOH)
- Present calculations showing PV of lease payments if classification testing required
- Provide both "Net of Tax" and "Gross" amount columns
- Include a "Quick Reference Summary" table for bookkeeper's month-end checklist
- Flag any differences between accounting treatment and tax treatment (temporary differences)