Ingresos Neto (sin TPS/TVQ)
$130,320
9 facturas (#031-#039) • Abr 2025 – Ene 2026
Egresos Operativos
$99,323
Nomina + gastos + vehiculos + seguros
TPS/TVQ a Remitir
$19,515
$6,516 TPS + $12,999 TVQ • Deadline ~Jul 2026
Deuda Accionista (David)
$22,787
Repagar antes 31 Mar 2026 + ~$500 interes
Utilidad Neta Estimada (10 meses)
~$34,061
Faltan feb-mar 2026, CCA y ajustes
Saldo BMO 8508 (30-ene-2026)
$5,948
Saldo cierre confirmado extracto
TPS/TVQ Provisionada
$13,693
En BMO 1736 • Falta provisionar $5,822
Periodo Fiscal
Abr 2025 – Mar 2026
Cierre: 31 marzo 2026
Cuentas Bancarias DATAROI
| Cuenta | Banco | Tipo | Uso Principal |
|---|---|---|---|
| 8508 | BMO | Chequera (principal) | Cobros Intelli5, nomina, pagos operativos |
| 8054 | BMO | Tarjeta de credito | Bell, software, hosting |
| 1736 | BMO | Ahorros | Provision TPS/TVQ |
| 6206 | BMO | Linea de credito | Emergencia liquidez (usada 1 vez) |
| EOP | Desjardins | Nomina (EmployeurD) | Seguros recurrentes (~$96/mes). Nomina y Tesla RBC migrados a BMO |
Atencion: La cuenta Ahorros 1736 (TPS/TVQ) fue vaciada en dic-2025 ($13,900) para financiar prestamo a David. DATAROI necesita esos fondos de vuelta para pagar TPS/TVQ en julio 2026.
Facturacion Intelli5 / Energir
| Factura | Mes | Neto | TPS | TVQ | Total TPS/TVQ | Total Cobrado | Depositado BMO 8508 |
|---|---|---|---|---|---|---|---|
| #031 | May 2025 | $15,120.00 | $756.00 | $1,508.22 | $2,264.22 | $17,384.22 | 27-jun-2025 |
| #032 | Jun 2025 | $13,680.00 | $684.00 | $1,364.58 | $2,048.58 | $15,728.58 | 30-jul-2025 |
| #033 | Jul 2025 | $16,560.00 | $828.00 | $1,651.86 | $2,479.86 | $19,039.86 | 28-ago-2025 |
| #034 | Ago 2025 | $15,120.00 | $756.00 | $1,508.22 | $2,264.22 | $17,384.22 | 26-sep-2025 |
| #035 | Sep 2025 | $15,120.00 | $756.00 | $1,508.22 | $2,264.22 | $17,384.22 | 30-oct-2025 |
| #036 | Oct 2025 | $15,840.00 | $792.00 | $1,580.04 | $2,372.04 | $18,212.04 | 28-nov-2025 |
| #037 | Nov 2025 | $14,400.00 | $720.00 | $1,436.40 | $2,156.40 | $16,556.40 | 30-dic-2025 |
| #038 | Dic 2025 | $10,080.00 | $504.00 | $1,005.48 | $1,509.48 | $11,589.48 | 29-ene-2026 |
| #039 | Ene 2026 | $14,400.00 | $720.00 | $1,436.40 | $2,156.40 | $16,556.40 | ~27-feb-2026 |
| Total #031–039 | $130,320.00 | $6,516.00 | $12,999.42 | $19,515.42 | $149,835.42 | ||
Factura #038 (dic): solo 112 horas — mes de vacaciones. Facturas feb-mar 2026 pendientes de cierre.
Links a Facturas PDF
Carpeta Facturas Intelli5 (PDFs #031+)Ruta local: G:\Mi unidad\99-migrados a GH\52DR- Pigiste DATAROI\1. Energir - Intelli5\factures\
Egresos por Categoria — Cuenta Cheques BMO 8508
Gastos Operativos Recurrentes (abr 2025 – ene 2026)
| Categoria | Total | Frecuencia | Deducible |
|---|---|---|---|
| Nomina David+Nohemy (PAIE neto) | $67,783.77 | Bisemanal | SI |
| Cuota Tesla 2024 — RBC LOAN | $4,123.20 | Mensual ($1,031/mes) | SI (leasing) |
| Cuota Tesla 2022 — Vault Credit | $2,483.41 | Mensual ($954/mes) | SI (leasing) |
| Seguro auto Belair | $1,788.35 | Mensual (~$316) | SI |
| SAAQ immatriculacion | $356.10 | Anual (abril) | SI |
| Freelancer Colombia (REMITLY) | $2,575.96 | Mensual (~$450) | SI (subcontratacion) |
| Honorarios Nohemy Velandia | $1,770.00 | Semestral ($885) | SI |
| Contador SionGroup | $2,950.00 | Variable | SI |
| Tarjeta prepagada KOHO | $1,152.00 | Variable | SI (gastos operacionales) |
| Hydro-Quebec | $531.64 | Bimensual | SI |
| Transfer a Desjardins (seguros) | $2,311.00 | Mensual (~$101) | SI |
| Gastos bancarios | $9.69 | — | SI |
| MD Immigration (proceso Sonia Garcia) | $863.00 | Puntual | SI |
| Subcontratacion (Andres Medina) | $200.00 | Puntual | SI |
| Total gastos operativos (cheques) | ~$88,898 |
Gastos Operativos — TC BMO 8054 (abr 2025 – ene 2026)
| Categoria | Total | # Mov | Deducible |
|---|---|---|---|
| Bell Canada (telefono + internet) | $4,127.40 | 10 | SI |
| Microsoft Office 365 | $150.12 | 10 | SI |
| Cloudways (hosting) | $109.47 | 3 | SI |
| Google Cloud (hosting) | $1.65 | 4 | SI |
| OpenAI ChatGPT Plus | $299.08 | 10 | SI |
| Claude AI Pro | $289.33 | 2 | SI |
| Google Workspace SINODE | $54.38 | 2 | SI |
| Saily VPN | $20.06 | 1 | SI |
| Tesla Supercharger | $171.67 | 6 | SI |
| Peaje A25 | $9.72 | 1 | SI |
| Peaje E-Z Pass (PA) | $49.73 | 1 | Verificar |
| Corp Canada | $12.00 | 1 | Verificar |
| Frais annuels TC BMO | $149.00 | 1 | SI |
| Intereses TC | $26.74 | 1 | SI |
| Best Buy (disco duro) | $240.51 | 1 | SI (hardware) |
| Le Milsa (reunion fin de ano empresa) | $845.50 | 1 | SI (representacion) |
| Subtotal TC deducible | $6,556.36 | ||
| CD Maderas (lote Cancun) — PERSONAL | $907.32 | 8 | NO — prestamo a David |
| Costco x4 — PERSONAL (reembolsado 2-feb) | $1,436.22 | 4 | NO — reembolsado |
| Total TC | $8,899.90 | 66 |
Costco $1,436.22: Gasto personal, reembolsado por David el 2-feb-2026 a BMO 8508.
CD Maderas $907.32: 8 cuotas lote Cancun — reclasificar como prestamo a David.
TC BMO 8054: Pagada en su totalidad — $1,950 (30-ene) + $529.57 (1-feb) = $2,479.57.
CD Maderas $907.32: 8 cuotas lote Cancun — reclasificar como prestamo a David.
TC BMO 8054: Pagada en su totalidad — $1,950 (30-ene) + $529.57 (1-feb) = $2,479.57.
Resumen Fiscal Parcial (10 meses: abr 2025 – ene 2026)
| Concepto | Monto |
|---|---|
| Ingresos facturacion neto (sin TPS/TVQ) #031-039 | $130,320 |
| (-) Nomina bruta (David + Nohemy) | ~$67,784 |
| (-) Gastos operativos cheques (KOHO, REMITLY, Hydro, bancarios) | ~$4,269 |
| (-) Gastos operativos TC deducible | $6,556 |
| (-) Cuota Tesla 2024 (RBC LOAN, 4 meses) | $4,123 |
| (-) Cuota Tesla 2022 (Vault Credit, 1 mes) | $2,483 |
| (-) Seguros (Belair + SAAQ + Desjardins) | $4,455 |
| (-) Contador SionGroup | $2,950 |
| (-) Freelancer Colombia (REMITLY) | $2,576 |
| (-) MD Immigration (proceso Sonia Garcia) | $863 |
| (-) Subcontratacion puntual (A. Medina) | $200 |
| = Utilidad neta estimada (parcial, 10 meses) | ~$34,061 |
Estimado grueso basado en datos bancarios. Falta: feb-mar 2026 (~$28K ingreso est.), amortizacion fiscal (CCA), ajustes contables, interes imputado s.80.4(2) como ingreso DATAROI (~$408-570), frais admin leasing Vault $500+tx.
TPS/TVQ — Control de Impuestos
TPS/TVQ Cobrada Total
$19,515
$6,516 TPS (5%) + $12,999 TVQ (9.975%)
Provisionada en BMO 1736
$13,693
5 transfers ago-nov 2025 (#031-#036)
NO Provisionada
$5,822
#037-#039 pendiente transfer a 1736
Detalle por Factura
| Factura | Mes | Neto | TPS (5%) | TVQ (9.975%) | Total TPS/TVQ | Provisionado |
|---|---|---|---|---|---|---|
| #031 | May 2025 | $15,120 | $756.00 | $1,508.22 | $2,264.22 | — |
| #032 | Jun 2025 | $13,680 | $684.00 | $1,364.58 | $2,048.58 | — |
| #033 | Jul 2025 | $16,560 | $828.00 | $1,651.86 | $2,479.86 | 2025-11-02 |
| #034 | Ago 2025 | $15,120 | $756.00 | $1,508.22 | $2,264.22 | 2025-11-02 |
| #035 | Sep 2025 | $15,120 | $756.00 | $1,508.22 | $2,264.22 | 2025-11-02 |
| #036 | Oct 2025 | $15,840 | $792.00 | $1,580.04 | $2,372.04 | 2025-11-02 |
| #037 | Nov 2025 | $14,400 | $720.00 | $1,436.40 | $2,156.40 | Pendiente |
| #038 | Dic 2025 | $10,080 | $504.00 | $1,005.48 | $1,509.48 | Pendiente |
| #039 | Ene 2026 | $14,400 | $720.00 | $1,436.40 | $2,156.40 | Pendiente |
| Total | $130,320 | $6,516.00 | $12,999.42 | $19,515.42 | ||
Provisiones Transferidas a BMO 1736
| Fecha | Monto | Corresponde a |
|---|---|---|
| 2025-08-01 | $4,312.80 | Provision TPS/TVQ (fact #031 + #032) |
| 2025-09-02 | $2,479.86 | Fact #033 = $2,479.86 |
| 2025-09-29 | $2,264.22 | Fact #034 = $2,264.22 |
| 2025-11-03 | $2,264.22 | Fact #035 = $2,264.22 |
| 2025-11-03 | $2,372.04 | Fact #036 = $2,372.04 |
| Total | $13,693.14 |
CUENTA 1736 VACIADA: El 9-dic-2025 se transfirieron $13,900 de 1736 → 8508 para financiar prestamo a David ($15,000). Saldo actual 1736: $4.53. Los $5,822 de #037-039 tampoco se han provisionado.
Pago TPS/TVQ Ano Anterior (2024-2025)
| Fecha | Monto | Descripcion |
|---|---|---|
| 2025-07-02 | $12,946.53 | CANACT BUS/ENT — Pago TPS/TVQ 2024-2025 |
T1135 — Reporte Bienes Extranjeros
T1135 NO REQUERIDO para 2025. Unico activo extranjero: Lote Cancun ($610,776 MXN ≈ CAD $44,600) — muy por debajo del umbral CAD $100,000. Monitorear para anos futuros.
Prestamo Bidireccional David ↔ DATAROI (Shareholder Loan s.15(2))
David → DATAROI (inyecciones)
$21,420
$15,300 BMO + $3,000 Desjardins + $2,940 devol + $180 repago
DATAROI → David (prestamos)
$44,207
Devoluciones + prestamos grandes + CD Maderas TC
Saldo: David Debe
$22,787
Repagar + ~$500 interes antes 31 Mar 2026
Flujo 1: David → DATAROI (inyecciones de capital, may-jul 2025)
| Fecha | Monto | Fuente |
|---|---|---|
| 26-may-2025 | $3,500 | Transfer BMO (Ahorros→Cheques) |
| 09-jun-2025 | $3,000 | Interac e-Transfer (davidmedinap) |
| 23-jun-2025 | $3,000 | Interac e-Transfer (davidmedinap) |
| 08-jul-2025 | $2,800 | Interac e-Transfer (davidmedinap) |
| 21-jul-2025 | $3,000 | Interac e-Transfer (davidmedinap) |
| Total | $15,300 |
Flujo 2: Devoluciones parciales (sep-nov 2025)
| Fecha | Monto |
|---|---|
| 08-sep | $1,000 + $500 |
| 22-sep | $750 |
| 20-oct | $1,050 |
| 03-nov | $550 + $555 |
| Total devuelto | $4,405 |
Flujo 3: Prestamos grandes (nov 2025 – ene 2026)
| Fecha | Monto | Destino |
|---|---|---|
| 15-nov | $545 | David personal |
| 08-dic | $11,800 | David → Manuvie |
| 08-dic | $1,550 | David → Manuvie |
| 09-dic | $15,000 | David personal (financiado con TPS/TVQ) |
| 12-ene | $10,000 | David → Manuvie |
| 20-ene | +$2,940 | Repago David→DATAROI CONFIRMADO |
| Subtotal Flujo 3 | $35,955 |
Flujo 4: Gastos personales en TC DATAROI (lote Cancun)
| Fecha | Descripcion | CAD |
|---|---|---|
| 17-may | CD MADER INVEX | $72.75 |
| 09-jun | CD MADER INVEX | $114.88 |
| 03-ago | CD MADER INVEX | $117.01 |
| 23-ago | CD MADER INVEX | $153.72 |
| 04-oct | CD MADER INVEX | $83.06 |
| 05-nov | CD MADER INVEX | $121.03 |
| 03-dic | CD MADER INVEX | $123.00 |
| 02-ene | CD MADER INVEX | $121.84 |
| Total cuotas TC | $907.32 | |
Flujo 6: David personal → Desjardins (jun-jul 2025)
David deposito $3,000 de su dinero personal a Desjardins EOP ($1,500 x 2) para cubrir RBC LOAN + seguros de DATAROI.
Balance Consolidado
| Concepto | David→DATAROI | DATAROI→David |
|---|---|---|
| Flujo 1: Inyecciones capital | +$15,300 | |
| Flujo 6: David personal→Desjardins | +$3,000 | |
| Flujo 3 DEVOL-1: Repago ene-20 | +$2,940 | |
| Flujo 3 DEVOL-2: Repago ene-05 | +$180.21 | |
| Flujo 2: Devoluciones sep-nov | $4,405 | |
| Flujo 3: Prestamos nov-ene | $38,895 | |
| Flujo 4: CD Maderas TC | $907.32 | |
| Subtotal | $21,420.21 | $44,207.32 |
| David debe a DATAROI | $22,787.11 | |
ACCION REQUERIDA: David debe repagar $22,787 + ~$500 interes (s.80.4(2) prescribed rate 5%) antes del 31 marzo 2026 (cierre fiscal). Si no repaga, se activa s.15(2) ITA y el monto se trata como ingreso personal gravable.
Implicaciones Fiscales
| Tema | Detalle |
|---|---|
| s.15(2) ITA | NO aplica si David repaga dentro del ano fiscal (antes 31 mar 2026) |
| s.80.4(2) ITA | Interes estimado ~$408-570 (5% sobre saldo neto ponderado) |
| Fuente prestamo dic | $13,900 de cuenta ahorros 1736 (TPS/TVQ) → riesgo liquidez jul 2026 |
| Registrar como | Shareholder Loan Receivable (activo en balance sheet DATAROI) |
Extractos Bancarios — Links a Google Drive
Carpeta Extractos Bancarios BMO (PDFs mensuales) Carpeta Facturas Intelli5 (PDFs #031+) Carpeta General — Todos los Soportes
Rutas locales:
Extractos: G:\Mi unidad\99-migrados a GH\52DR- Pigiste DATAROI\FINANCIERO - CONTABLE\00. Giruma-Rafasuconta 2024-2025\...
Facturas: G:\Mi unidad\99-migrados a GH\52DR- Pigiste DATAROI\1. Energir - Intelli5\factures\
Tesla 2022 — Leasing Vault Credit
| Dato | Valor |
|---|---|
| Vehiculo | Tesla Model 3 2022 (VIN: 5YJ3E1EA4NF237847) |
| Arrendatario | DATAROI INC (f.a.s.r.s.) |
| Lessor | Affiliated Financial Services → Vault Credit Corporation |
| Contrato | #443681 |
| Prix du vehicule (financiado) | $29,997.00 |
| Terme | 48 meses |
| Cuota mensual | $829.98 + taxes = $954.27/mes |
| Tasa efectiva anual | ~17.4% |
| Total intereses (vida del leasing) | $9,852.16 |
| Primer debito (29-ene-2026) | $2,483.42 = $954.27 (1er) + $954.27 (ultimo adelantado) + $574.88 (admin $500+tx) |
| Pagos restantes | 46 x $954.27/mes (feb 2026 → nov 2029) |
| Option de rachat | $10.00 (ultimo dia del mes 48) |
Para libros: Leasing operativo, deducible como gasto mensual ($829.98 + taxes). Admin fee ($500+tx) es gasto unico del periodo. No es inmobilisation.
Desjardins EOP — Estado Actual
La cuenta Desjardins EOP ahora solo tiene 3 cargos recurrentes de seguros (~$96/mes):
| Concepto | Monto mensual |
|---|---|
| ASS.FPQ CIME (seguro auto SAAQ) | $53.87 |
| Equitable Life (seguro vida) | $36.33 |
| Frais fixes | $5.95 |
| Total mensual | ~$96.15 |
Nomina y cuota Tesla RBC ya se pagan directamente desde BMO 8508. DATAROI transfirio $101 en ene 2026 para cubrir estos seguros.
Checklist Declaracion 2025 — David Medina
Deadline declaracion personal: 30 abril 2026
Deadline contribucion REER: 1 marzo 2026 (para deduccion 2025)
Deadline contribucion REER: 1 marzo 2026 (para deduccion 2025)
Documentos a Recopilar
| Documento | Fuente | Estado |
|---|---|---|
| T4 — Releve de remuneration | Empleo 3Spark/CGI | Pendiente |
| RL-1 — Releve provincial Quebec | Empleo | Pendiente |
| T2200 — Conditions of Employment | Si trabajo remoto | Pendiente |
| T5 — Investment Income (dividendos) | DATAROI | Pendiente |
| RL-3 — Releve provincial dividendos | DATAROI | Pendiente |
| Extracto REER / Receipts contribucion | Inversiones | Pendiente |
| Recibos donaciones | Iglesia, organizaciones | Pendiente |
Evaluaciones Especiales
| Tema | Resultado | Estado |
|---|---|---|
| T1135 — Bienes Extranjeros | NO requerido (lote Cancun CAD $44,600 < umbral $100K) | RESUELTO |
| Prestamo DATAROI→DME | ¿Genera ingreso/intereses declarables? | Pendiente |
| Escenarios REER | Decidir contribucion antes 1 mar 2026 | URGENTE |
| Declaracion conjunta vs separada | Optimizacion familiar | Pendiente |
T1135 — Detalle Evaluacion
| Activo | Ubicacion | Valor MXN | Valor CAD |
|---|---|---|---|
| Lote L19, Manzano 19 — Ciudad Maderas Caribe | Cancun, Mexico | $610,776 | ~$44,600 |
| Total pagado 2025 | ~$80,787 | ~$5,900 |
Superficie: 136 m² • Precio: $4,491/m² (con 10% descuento) • Plan: 36 meses sin interes + 84 meses con interes (13.62% anual)
Pendientes para Cierre Fiscal (31 Mar 2026)
| # | Item | Estado |
|---|---|---|
| 1 | Extracto BMO 8508 enero 2026 | HECHO (26 transacciones importadas) |
| 2 | Extracto BMO 8508 feb-mar 2026 | Pendiente |
| 3 | Extracto TC BMO 8054 feb-mar 2026 | Pendiente (abr 2025 – ene 2026 completo) |
| 4 | Facturas Intelli5 feb-mar 2026 | Pendiente (#031-039 completas) |
| 5 | Repago shareholder loan $22,787 + interes (~$500) | URGENTE — David ejecuta antes 31-mar |
| 6 | Registrar leasing Tesla 2022 (Vault Credit) | Rafa registra — $829.98/mes + taxes. Admin $500+tx unico |
| 7 | Verificar MD Immigration ($863) | HECHO — Proceso migracion Sonia Garcia |
| 8 | Verificar Andres Medina ($200) | HECHO — Trabajo administrativo |
| 9 | $907.32 CD Maderas en TC (8 pagos) | Reclasificar como prestamo a David |
| 10 | Confirmar $2,940 devolucion David (20-ene) | HECHO |
| 11 | TPS/TVQ fact #037: confirmar montos | HECHO |
| 12 | Clasificar compras TC ($2,522.23) | HECHO |
| 13 | Provisionar TPS/TVQ faltante (#037-039, $5,822.28) | Pendiente — Transfer a BMO 1736 |
| 14 | Pagar saldo TC BMO 8054 | HECHO |
| 15 | Verificar $180.21 recibido 5-ene | HECHO — Repago David |
| 16 | Verificar VAULT $2,483.41 | HECHO — 1er+ultimo+admin |
Categorias Contables (22 categorias)
Estandar para clasificacion de movimientos:
| Codigo | Categoria | Tipo Contable | Deducible |
|---|---|---|---|
| NOM | Nomina Desjardins | Expense (Salary) | SI |
| HON-N | Honorarios Nohemy | Expense (Fees) | SI |
| HON-C | Contador Rafa/SionGroup | Expense (Prof. fees) | SI |
| SEG-T | Seguro Tesla (Belair) | Expense (Insurance) | SI |
| SAAQ | SAAQ immatriculacion | Expense (Vehicle) | SI |
| BELL | Bell Canada | Expense (Telecom) | SI |
| SW-MS | Microsoft 365 | Expense (Software) | SI |
| SW-AI | OpenAI ChatGPT | Expense (Software) | SI |
| HOST | Cloudways / Google Cloud | Expense (Hosting) | SI |
| KOHO | Tarjeta prepagada KOHO | Expense (Operating) | SI |
| BANK | Gastos bancarios | Expense (Bank fees) | SI |
| REMIT | Freelancer Colombia (REMITLY) | Expense (Contractor) | SI |
| RBC-LOAN | Cuota Tesla 2024 (RBC) | Expense (Vehicle) | SI |
| HYDRO | Hydro-Quebec | Expense (Utilities) | SI |
| ING-CL | Ingreso cliente (Intelli5) | Revenue | — |
| PAGO-TC | Pago tarjeta credito | Transfer | — |
| PROV-TPS | Provision TPS/TVQ | Transfer | — |
| SLR-IN | Prestamo David→DATAROI | Asset (SLR) | — |
| SLR-OUT | Devolucion DATAROI→David | Asset (SLR) | — |
| SLR-TC | Gasto personal en TC | Asset (SLR) | NO |
| TPS-TVQ-PAGO | Pago TPS/TVQ (ano anterior) | Liability | — |
| TPS-TVQ-COB | TPS/TVQ cobrada | Liability | — |