Annual Compliance Summary

Annual Compliance Summary — Year-End Reporting

The Annual Compliance Summary consolidates a full year of Digital Refinery operations into a comprehensive reporting package covering regulatory compliance, financial performance, and SR&ED (Scientific Research and Experimental Development) eligibility. This is the definitive year-end document for 905WOOD.COM SALES (BIN 1001555872).

The compliance section aggregates: total loads classified and processed, contamination detection rate and accuracy, RPRA manifests generated, O.Reg 347 compliance status, CIRCIL Levy assessments and payments, and any compliance incidents or near-misses with remediation actions taken. This section is designed to satisfy annual regulatory review requirements.

The financial section summarizes: revenue by service line, cost-per-tonne trend analysis, CIRCIL Levy collections and remittances, Carbon Dividend accumulation and CORC portfolio value, and entity-separated reporting between 905WOOD (Operational) and 905WOOD.COM SALES (Commercial/Digital). This feeds directly into the QuickBooks year-end reconciliation.

The SR&ED section documents: eligible R&D expenditures across the Digital Refinery technology stack, technical uncertainty narrative for each qualifying project, systematic investigation methodology, technological advancement achieved, and calculated SR&ED credit at the 23% combined rate (15% federal + 8% Ontario). For the projected first-year claim of approximately $46,500, this documentation is the evidentiary package that CRA will review.