/* =========================================================
   BOMCAS Canada / Accountants Edmonton — site styles
   ========================================================= */
:root{
  --c-navy:#0a2540;
  --c-navy-2:#143d6b;
  --c-navy-deep:#061a30;
  --c-blue:#1e5fbf;
  --c-blue-2:#3b7cd0;
  --c-accent:#d4a017;
  --c-slate-1:#0f172a;
  --c-slate-2:#1e293b;
  --c-slate-3:#334155;
  --c-slate-4:#475569;
  --c-slate-5:#64748b;
  --c-slate-6:#94a3b8;
  --c-slate-7:#cbd5e1;
  --c-slate-8:#e2e8f0;
  --c-slate-9:#f1f5f9;
  --c-slate-10:#f8fafc;
  --c-white:#ffffff;
  --c-bg:#f4f6f9;
  --c-success-bg:#ecfdf5;
  --c-success-txt:#065f46;
  --c-err-bg:#fef2f2;
  --c-err-txt:#991b1b;
  --shadow-sm:0 1px 2px rgba(15,23,42,.06);
  --shadow-md:0 4px 12px rgba(15,23,42,.08);
  --shadow-lg:0 10px 30px rgba(15,23,42,.10);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{
  margin:0;
  font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;
  font-size:16px;
  line-height:1.65;
  color:var(--c-slate-1);
  background:var(--c-white);
  -webkit-font-smoothing:antialiased;
}
img,video{max-width:100%;height:auto;display:block}
a{color:var(--c-blue);text-decoration:none}
a:hover{color:var(--c-navy-2);text-decoration:underline}
h1,h2,h3,h4{color:var(--c-navy);margin:0 0 .5em;line-height:1.25;letter-spacing:-.01em}
h1{font-size:clamp(1.85rem,4.6vw,3rem);font-weight:800}
h2{font-size:clamp(1.4rem,3vw,2rem);font-weight:700;margin-top:1.4em}
h3{font-size:clamp(1.15rem,2.2vw,1.4rem);font-weight:700;margin-top:1.2em}
h4{font-size:1.1rem;font-weight:600}
p{margin:0 0 1em}

.container{max-width:1200px;margin:0 auto;padding:0 1.25rem}

/* ---- Header ---- */
.site-header{position:sticky;top:0;background:var(--c-white);z-index:100;border-bottom:1px solid var(--c-slate-8);box-shadow:var(--shadow-sm)}
.topbar{background:linear-gradient(90deg,var(--c-navy) 0%,var(--c-navy-2) 100%);color:var(--c-white);font-size:.85rem}
.topbar-inner{display:flex;gap:1.25rem;justify-content:center;align-items:center;padding:.5rem 1.25rem;flex-wrap:wrap}
.topbar-link{color:var(--c-white);display:inline-flex;align-items:center;gap:.35rem;text-decoration:none}
.topbar-link:hover{color:var(--c-slate-8);text-decoration:none}
.topbar-link .dot{width:8px;height:8px;border-radius:50%;background:#38d39f;flex-shrink:0}
.hide-sm{display:none}
@media(min-width:640px){.hide-sm{display:inline-flex}}
.nav-inner{display:flex;align-items:center;justify-content:space-between;gap:1rem;padding:1rem 1.25rem;position:relative}
.brand{display:flex;flex-direction:column;line-height:1;text-decoration:none}
.brand-mark{font-weight:900;font-size:1.45rem;color:var(--c-navy);letter-spacing:.04em}
.brand-sub{font-size:.72rem;color:var(--c-slate-4);letter-spacing:.14em;text-transform:uppercase;margin-top:3px;font-weight:600}
.primary-nav{display:flex;gap:1.2rem;align-items:center;flex-wrap:wrap}
.primary-nav a{color:var(--c-slate-2);font-weight:500;font-size:.95rem;padding:.5rem 0}
.primary-nav a:hover{color:var(--c-navy);text-decoration:none}
.primary-nav a.cta{background:var(--c-navy);color:var(--c-white);padding:.7rem 1.2rem;border-radius:8px}
.primary-nav a.cta:hover{background:var(--c-navy-2);color:var(--c-white)}
@media(max-width:840px){
  .primary-nav{gap:.75rem;font-size:.85rem}
  .primary-nav a{padding:.35rem 0}
}

/* ---- Buttons ---- */
.btn{display:inline-block;padding:.85rem 1.35rem;border-radius:8px;font-weight:600;text-decoration:none;cursor:pointer;border:0;font-size:.98rem;line-height:1.2;min-height:44px;text-align:center;transition:background-color .2s,color .2s,transform .06s}
.btn:hover{text-decoration:none;transform:translateY(-1px)}
.btn-primary{background:var(--c-navy);color:var(--c-white)}
.btn-primary:hover{background:var(--c-navy-2);color:var(--c-white)}
.btn-accent{background:var(--c-accent);color:var(--c-navy)}
.btn-accent:hover{background:#b98a0b;color:var(--c-navy)}
.btn-outline{background:transparent;color:var(--c-navy);border:2px solid var(--c-navy)}
.btn-outline:hover{background:var(--c-navy);color:var(--c-white)}
.btn-outline-light{background:transparent;color:var(--c-white);border:2px solid var(--c-white)}
.btn-outline-light:hover{background:var(--c-white);color:var(--c-navy)}
.btn-block{display:block;width:100%}

/* ---- Hero (Home) ---- */
.hero{position:relative;color:var(--c-white);padding:5rem 0 6rem;background:linear-gradient(135deg,var(--c-navy) 0%,var(--c-navy-2) 50%,var(--c-blue) 100%);overflow:hidden}
.hero h1{color:var(--c-white);font-size:clamp(1.9rem,5vw,3.1rem);line-height:1.15;max-width:22ch}
.hero-eyebrow{text-transform:uppercase;letter-spacing:.14em;font-size:.8rem;font-weight:700;color:var(--c-accent);margin:0 0 1rem}
.hero .lead{font-size:1.1rem;opacity:.94;margin:1.25rem 0 2rem;max-width:60ch}
.hero-cta{display:flex;flex-wrap:wrap;gap:.85rem;margin-bottom:2rem}
.hero-badges{list-style:none;padding:0;margin:1.5rem 0 0;display:flex;flex-wrap:wrap;gap:.65rem 1rem;font-size:.9rem;opacity:.9}
.hero-badges li{position:relative;padding-left:1.1rem}
.hero-badges li::before{content:"✓";position:absolute;left:0;color:var(--c-accent);font-weight:800}

/* ---- Page hero (interior pages) ---- */
.page-hero{background:linear-gradient(135deg,var(--c-navy) 0%,var(--c-navy-2) 100%);color:var(--c-white);padding:3rem 0 3.5rem}
.page-hero h1{color:var(--c-white);margin:0}
.page-hero .hero-lead{color:rgba(255,255,255,.92);font-size:1.05rem;line-height:1.55;margin:1rem 0 1.5rem;max-width:70ch}
.page-hero .hero-cta{margin-top:.75rem}
.crumbs{color:rgba(255,255,255,.75);font-size:.85rem;margin-bottom:.9rem}
.crumbs a{color:rgba(255,255,255,.9);text-decoration:none}
.crumbs a:hover{color:var(--c-white);text-decoration:underline}
.crumbs span{color:var(--c-white);font-weight:500}

/* ---- Trust ribbon ---- */
.trust-ribbon{background:var(--c-slate-10);border-bottom:1px solid var(--c-slate-8);padding:1rem 0}
.trust-ribbon ul{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;justify-content:center;gap:.5rem 1.75rem;font-size:.88rem;color:var(--c-slate-3);font-weight:500}
.trust-ribbon li{position:relative}

/* ---- Sections ---- */
.section{padding:4rem 0}
.section.band{background:var(--c-slate-10)}
.section-head{text-align:center;max-width:800px;margin:0 auto 3rem}
.section-head .eyebrow{color:var(--c-blue);text-transform:uppercase;letter-spacing:.12em;font-size:.78rem;font-weight:700;margin:0 0 .8rem}
.section-head h2{margin-top:0}
.section-head p{color:var(--c-slate-4);font-size:1.05rem;margin:0}
.center-cta{text-align:center;margin-top:2.5rem}

/* ---- Feature grid (services) ---- */
.feature-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem}
.feature-card{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:12px;padding:1.75rem;transition:box-shadow .2s,transform .2s}
.feature-card:hover{box-shadow:var(--shadow-md);transform:translateY(-2px)}
.feature-card h3{margin:0 0 .5em}
.feature-card h3 a{color:var(--c-navy);text-decoration:none}
.feature-card h3 a:hover{color:var(--c-blue)}
.feature-card p{color:var(--c-slate-4);margin:0 0 1em}

/* ---- City chips ---- */
.chip-grid{display:flex;flex-wrap:wrap;gap:.6rem;max-width:1100px;margin:0 auto}
.chip-grid.large{gap:.7rem}
.chip{display:inline-flex;align-items:center;background:var(--c-white);border:1px solid var(--c-slate-7);color:var(--c-slate-2);padding:.55rem 1rem;border-radius:999px;font-weight:500;font-size:.9rem;text-decoration:none;transition:all .2s}
.chip:hover{background:var(--c-navy);color:var(--c-white);border-color:var(--c-navy);text-decoration:none}

/* ---- Philosophy grid ---- */
.phil-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:1.25rem}
.phil-card{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:12px;padding:1.5rem}
.phil-card h3{margin:0 0 .5em;font-size:1.1rem}
.phil-card h3 a{color:var(--c-navy)}
.phil-card p{color:var(--c-slate-4);font-size:.92rem;margin:0}

/* ---- Content sections ---- */
.content-section{padding:3rem 0}
.prose{max-width:1000px;margin:0 auto}
.prose.narrow{max-width:800px}
.prose p{color:var(--c-slate-3);line-height:1.75;margin:0 0 1.15em;font-size:1.02rem}
.prose ul,.prose ol{color:var(--c-slate-3);padding-left:1.5em;line-height:1.75}
.prose li{margin-bottom:.4em}
.section-title{font-size:1.75rem;margin:0 0 1.5em;color:var(--c-slate-1)}
.section-title .accent{color:var(--c-blue)}
.intro-block{background:linear-gradient(90deg,#eff6ff 0%,var(--c-slate-10) 100%);border-left:4px solid var(--c-blue);padding:1.5rem 2rem;border-radius:0 12px 12px 0;margin:0 0 2rem}
.intro-block p{margin:0;color:var(--c-slate-2);font-size:1.05rem;font-weight:500;line-height:1.7}
.content-card{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:var(--shadow-sm)}
.content-card h3{margin-top:0;border-bottom:2px solid var(--c-slate-9);padding-bottom:.6em}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0;align-items:start}
@media(max-width:768px){.two-col{grid-template-columns:1fr}}
.quote-card{background:var(--c-navy);color:var(--c-white);padding:2rem;border-radius:16px;box-shadow:var(--shadow-lg)}
.quote-card .quote{font-size:1.15rem;font-style:italic;font-weight:600;margin:0 0 .8em}
.quote-card .quote-attr{font-size:.9rem;opacity:.8;margin:0}
.section-block{margin:2rem 0}
.check-list{list-style:none;padding-left:0}
.check-list li{position:relative;padding-left:1.75rem;margin-bottom:.7em}
.check-list li::before{content:"✓";position:absolute;left:0;top:0;color:var(--c-blue);font-weight:800;font-size:1.15rem;line-height:1.4}
.numbered-list{padding-left:1.35em}
.numbered-list li{margin-bottom:.75em;padding-left:.35em}
.numbered-list li::marker{color:var(--c-blue);font-weight:700}
.faq-list{margin-top:1rem}
.faq-item{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:8px;margin-bottom:.6rem;padding:1rem 1.25rem}
.faq-item summary{font-weight:600;color:var(--c-navy);cursor:pointer;list-style:none;position:relative;padding-right:1.5rem}
.faq-item summary::-webkit-details-marker{display:none}
.faq-item summary::after{content:"+";position:absolute;right:0;top:-2px;font-size:1.4rem;color:var(--c-blue);font-weight:400}
.faq-item[open] summary::after{content:"−"}
.faq-item[open] summary{margin-bottom:.7em}
.faq-item p{margin:0;color:var(--c-slate-3);line-height:1.7}

.link-list{list-style:none;padding-left:0}
.link-list li{margin-bottom:.5em}
.link-list li a{color:var(--c-blue);font-weight:500}
.two-col-list{columns:2;column-gap:2rem}
.three-col-list{columns:3;column-gap:2rem}
@media(max-width:640px){.two-col-list,.three-col-list{columns:1}}
.link-arrow{color:var(--c-blue);font-weight:600;text-decoration:none}
.link-arrow:hover{text-decoration:underline}

/* ---- Tax Act library ---- */
.ta-part{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:12px;padding:1.75rem 2rem;margin-bottom:1.5rem}
.ta-part h2{margin-top:0;font-size:1.4rem;border-bottom:2px solid var(--c-slate-9);padding-bottom:.5em}
.ta-part h2 a{color:var(--c-navy)}
.ta-div{margin:1.3rem 0}
.ta-div h3{margin:0 0 .5em;font-size:1.1rem}
.ta-div ul{list-style:disc;padding-left:1.5em;margin:0}
.ta-div li{color:var(--c-slate-3);margin-bottom:.3em}

/* ---- CTA block ---- */
.cta-block{background:linear-gradient(135deg,var(--c-navy) 0%,var(--c-blue) 100%);color:var(--c-white);padding:3.5rem 0;margin-top:3rem}
.cta-inner{text-align:center;max-width:720px;margin:0 auto}
.cta-inner h2{color:var(--c-white);margin:0 0 .5em}
.cta-inner p{color:rgba(255,255,255,.9);font-size:1.05rem;margin:0 0 2rem}
.cta-actions{display:flex;flex-wrap:wrap;gap:.85rem;justify-content:center}

/* ---- Contact page ---- */
.form-card{background:var(--c-white);border:1px solid var(--c-slate-8);border-radius:12px;padding:2rem;box-shadow:var(--shadow-sm)}
.form-card h2{margin-top:0}
.form-card .muted{color:var(--c-slate-5);font-size:.95rem;margin-bottom:1.5rem}
.form-card label{display:block;font-weight:600;color:var(--c-slate-2);font-size:.9rem;margin-bottom:.4rem;margin-top:.5rem}
.form-card .req{color:#dc2626;margin-left:2px}
.form-card input[type=text],.form-card input[type=email],.form-card input[type=tel],.form-card select,.form-card textarea{width:100%;padding:.75rem 1rem;border:1px solid var(--c-slate-7);border-radius:8px;background:var(--c-white);font-size:.95rem;font-family:inherit;color:var(--c-slate-2);box-sizing:border-box;transition:border-color .2s,box-shadow .2s;margin-bottom:.5rem}
.form-card input:focus,.form-card select:focus,.form-card textarea:focus{border-color:var(--c-blue);outline:none;box-shadow:0 0 0 3px rgba(30,95,191,.15)}
.form-card textarea{min-height:120px;resize:vertical}
.form-card .row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
@media(max-width:520px){.form-card .row{grid-template-columns:1fr}}
.form-card .hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-card .btn{margin-top:1rem}
.form-card .note{font-size:.8rem;text-align:center;margin-top:1rem;color:var(--c-slate-5)}
.form-message{margin:0 0 1rem;padding:.85rem 1rem;border-radius:8px;font-size:.9rem;display:none;text-align:center}
.form-message.ok{display:block;background:var(--c-success-bg);color:var(--c-success-txt);border:1px solid #a7f3d0}
.form-message.err{display:block;background:var(--c-err-bg);color:var(--c-err-txt);border:1px solid #fecaca}
.form-message.notice{display:block;background:#eff6ff;color:#1e3a8a;border:1px solid #bfdbfe}
.contact-info h2{margin-top:0}
.contact-info p{margin:.4rem 0;color:var(--c-slate-3)}

/* ---- Footer ---- */
.site-footer{background:var(--c-navy);color:var(--c-white);padding:3.5rem 0 1.5rem;margin-top:0}
.footer-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:2rem 3rem;margin-bottom:2.5rem}
.site-footer h3{color:var(--c-white);font-size:.95rem;margin:0 0 1rem;text-transform:uppercase;letter-spacing:.08em}
.site-footer p{color:rgba(255,255,255,.75);font-size:.9rem;line-height:1.65;margin:0 0 .8rem}
.site-footer a{color:rgba(255,255,255,.85);display:block;padding:.15rem 0;font-size:.9rem;text-decoration:none}
.site-footer a:hover{color:var(--c-white);text-decoration:underline}
.copyright{color:rgba(255,255,255,.55);font-size:.85rem;border-top:1px solid rgba(255,255,255,.1);padding-top:1.25rem;text-align:center}
.copyright a{display:inline;color:rgba(255,255,255,.75)}

/* Wide-page overrides */
@media(min-width:840px){
  .content-section .two-col{grid-template-columns:2fr 1fr}
}