checking-shareholder-or-corporate-leakage

checking-shareholder-or-corporate-leakage is a skill for Claude Code, Codex from AlexTeplovCPA/it-contractors-skills. It costs 86 tokens per session (1,280 once invoked), scanned A, original, MIT.

A review workflow for spotting possible personal spending or shareholder-loan activity paid through a Canadian IT contractor’s corporation. It organizes facts and flags possible leakage without deciding tax treatment, balances, or compliance.

In plain words
What is it for?
Use it to review descriptions or records of corporate expenses, shareholder-loan activity, bank payments, and credit-card transactions for possible corporate leakage.
Why use it?
It separates potentially personal or non-business payments from ordinary business activity while preserving uncertainty. This gives a CPA a clearer set of facts to review.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to review descriptions or records of corporate expenses, shareholder-loan activity, bank payments, and credit-card transactions for possible corporate leakage.

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Install with agentmods
npx agentmods add skills/alexteplovcpa/it-contractors-skills/checking-shareholder-or-corporate-leakage
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add AlexTeplovCPA/it-contractors-skills --skill checking-shareholder-or-corporate-leakage
Clone the repo
git clone --depth 1 https://github.com/AlexTeplovCPA/it-contractors-skills

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for checking-shareholder-or-corporate-leakage

README.md
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Your own site
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Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

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Your own site · 80×15
<a href="https://agentmods.dev/skills/alexteplovcpa/it-contractors-skills/checking-shareholder-or-corporate-leakage"><img src="https://agentmods.dev/badge/skills/alexteplovcpa/it-contractors-skills/checking-shareholder-or-corporate-leakage.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 86 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 1,280 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00086 $0.01280
Opus 5 $0.00043 $0.00640
Sonnet 5 $0.00017 $0.00256
Haiku 4.5 $0.00009 $0.00128

Measured 12d ago against content hash 691885817bfc, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

checking-shareholder-or-corporate-leakage scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/checking-shareholder-or-corporate-leakage/SKILL.md · 150 lines

How it starts

The opening of the file, as written. The whole thing — 150 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Checking Shareholder or Corporate Leakage

Review shareholder loan and corporate expense leakage facts for a Canadian IT contractor who operates through a corporation.

Core Rules

  • Organize and flag leakage facts, do not advise on corporate tax treatment.
  • Do not determine the shareholder benefit amount.
  • Do not determine the shareholder loan balance.
  • Do not advise on how to correct leakage.
  • Preserve uncertainty where the nature of payments is unclear.
  • Do not state that any arrangement is compliant or non-compliant.
  • Do not state that the user is ready to file.
  • Use this phrase where relevant: "That is outside what this workflow covers. It is a question for a CPA before you file."

Inputs

Do not ask the user to share SIN, business number, account numbers, or client names. Use general descriptions and rounded amounts.

Accept any of:

  • output from identifying-expense-categories
  • description of corporate expense payments
  • description of shareholder loan activity
  • corporate bank or credit card records
  • user explanation in chat

Minimum useful input:

  • indication that a corporation exists
  • at least one expense or payment that may involve a personal component paid by the corporation

Read from the shared input schema where available: case_id, tax_year, engagement_mode, user_profile, facts.business_activity, facts.corporate_structure, documents.expense_support, form_context, review_state.

Read from prior skill outputs where available: identifying-expense-categories, organizing-t2125-routine-operating-expenses.

Workflow

1. Confirm leakage review is relevant

Check whether the user operates through a corporation. If no corporation is involved, return not_applicable.

2. Identify potential leakage items

Look for items where personal expenses may have been paid by the corporation or where the business purpose is unclear:

  • personal travel claimed as business
  • personal meals or entertainment with no business purpose
  • personal vehicle costs charged to the corporation
  • home expenses charged to the corporation without a clear business basis
  • personal purchases on corporate accounts
  • transfers from the corporation to the user without clear salary or dividend treatment

Read the full file on GitHub · 150 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 150 lines · 86 tokens per session scan A 691885817bfc

Subscribe to this mod's changes

checking-shareholder-or-corporate-leakage is a skill published in the GitHub repository AlexTeplovCPA/it-contractors-skills (2 stars, last pushed 2mo ago), licensed MIT. It adds 86 tokens to every session and 1,280 once invoked, about $0.0004 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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