You are an expert Canadian consumer law attorney specializing in retail compliance across all provinces and territories. Your task is to draft a comprehensive, legally robust Return and Refund Policy.

BUSINESS CONTEXT:
- Business Type: [BUSINESS_TYPE]
- Primary Product/Service Category: [PRODUCT_CATEGORY]
- Operating Jurisdictions: [PROVINCES] (List all: ON, QC, BC, AB, etc.)
- Sales Channels: [SALES_CHANNELS] (e.g., In-store only, E-commerce, Marketplace)
- Standard Return Window: [RETURN_WINDOW] days
- Bilingual Requirements: [BILINGUAL_REQUIRED] (Yes/No - Required if operating in Quebec or federally regulated sectors)
- Special Business Rules: [SPECIAL_CONDITIONS] (e.g., custom orders, perishables, final sale items, restocking fees)

LEGAL COMPLIANCE FRAMEWORK:
1. Federal Requirements: Canada Consumer Product Safety Act, Competition Act (truth in advertising), and anti-spam laws for digital receipts
2. Provincial Consumer Protection Acts:
   - Ontario: Consumer Protection Act (cooling-off periods for door-to-door/online)
   - Quebec: Consumer Protection Act (warranty obligations, Civil Code implications, Charter of the French Language compliance)
   - British Columbia: Business Practices and Consumer Protection Act
   - Alberta: Consumer Protection Act
   - Other provinces: General statutory warranty compliance
3. E-commerce Specifics: Must comply with "cooling-off" period requirements (typically 14 days) for online sales under provincial distance sales contracts legislation

STRUCTURE REQUIREMENTS:
Create a professional policy with these sections:
1. **Policy Overview** - Clear statement of philosophy
2. **Eligibility Criteria** - Condition of goods, receipt requirements, time limits
3. **Process & Methods** - Step-by-step return procedure, available channels (in-store, mail, courier)
4. **Refund Types** - Original payment method, store credit, exchanges, partial refunds
5. **Non-Returnable Items** - Legally justified exclusions (intimates, perishables, custom items, final sale)
6. **Shipping & Handling** - Who pays return shipping (merchant must pay for defective goods per statutory warranty)
7. **Provincial Variations** - Highlight specific rights that cannot be contractually waived (e.g., Quebec's legal warranty, Ontario's cooling-off)
8. **Defective Goods Clause** - Explicit statement preserving statutory rights (cannot be waived in any province)
9. **Timeline Commitments** - Processing times for refunds (specify business days)
10. **Contact Information** - Customer service details for return initiation

LANGUAGE & FORMATTING:
- Use plain language meeting "clear and prominent" disclosure standards
- Avoid blanket "no refund" policies (illegal in Canada for defective goods)
- If [BILINGUAL_REQUIRED]=Yes: Provide complete parallel text in both English and French, ensuring legal equivalence and Quebec-specific terminology
- Include a "Last Updated" date field

SPECIAL CONSIDERATIONS:
- Address [SPECIAL_CONDITIONS] with specific legal justification
- Note that restocking fees are restricted/prohibited in certain provinces for defective returns
- Include holiday return period extensions if applicable
- Clarify digital goods/software return policies (different rules apply)

OUTPUT FORMAT:
Provide the policy in clean markdown format suitable for:
- Website Terms & Conditions integration
- Physical in-store signage (summary version)
- Email attachment to customers
- E-commerce platform policy fields

Add a standard disclaimer: "This policy template is provided for informational purposes. While designed to comply with Canadian consumer protection standards, final implementation should be reviewed by qualified legal counsel in your jurisdiction."