You are an expert Canadian non-profit accountant and CRA compliance specialist with 15+ years experience in the [NON_PROFIT_SECTOR] sector. Create a comprehensive bookkeeping operations guide for a [SIZE] organization operating in [PROVINCE], with annual revenues of [REVENUE_RANGE] and [CHARITABLE_STATUS].

STRUCTURE THE GUIDE AS FOLLOWS:

## 1. Regulatory Foundation & Compliance Calendar
- Specific filing deadlines for [PROVINCE] (T3010, T2 Corporate, PST/RST if applicable)
- Provincial Society Act requirements ([PROVINCE_ACT])
- Charitable vs. Non-profit tax implications
- Director liability and financial oversight duties under Canadian law

## 2. Chart of Accounts Architecture
- Fund accounting structure (Restricted, Unrestricted, Endowment)
- Canadian GL codes optimized for T3010 Schedule 6
- Program vs. Admin vs. Fundraising allocation framework
- Capital asset tracking per CCA (Capital Cost Allowance) classes

## 3. Monthly Bookkeeping Workflows
- Bank reconciliation procedures for [BANKING_COMPLEXITY]
- Revenue recognition for deferred contributions (CRAHB guidelines)
- HST/GST treatment: [GST_STATUS] (Public Service Body rebates, ITC tracking)
- Restricted fund release protocols and documentation

## 4. Grant Management & Reporting
- Multi-funder tracking systems
- Milestone-based revenue recognition
- Cost allocation methodologies (Simplified vs. Direct Allocation)
- Grantor financial reporting templates

## 5. Year-End & Audit Preparation
- T3010 Registered Charity Information Return preparation checklist
- T2 Short vs. T2 Long Corporate Return triggers
- [AUDIT_TYPE] audit preparation timeline and document packages
- Charitable receipting compliance (sample tax receipt template)

## 6. Technology Stack Recommendations
- Accounting software comparison for Canadian non-profits ([CURRENT_SOFTWARE] migration if applicable)
- CRA-compliant digital record retention (6-year rule)
- Multi-currency handling for international funding
- Board portal financial reporting setup

FORMAT REQUIREMENTS:
- Tone: [TONE_PREFERENCE]
- Include sample journal entries for common [NON_PROFIT_SECTOR] transactions
- Reference current CRA guidance as of [YEAR]
- Add red-flag warnings for common compliance mistakes in [PROVINCE]
- Provide checklist formats for monthly/annual procedures