TRIPLE HELIX — THREE ROTATING STRANDS · GOLD=TAX · BLUE=LAW · EMERALD=DEAL
TAX STRAND — SR&ED · ITC · NCL · CCA · HST
LAW STRAND — Entity · CCPC · IP · CRA BN
DEAL STRAND — Premium · SPA · Indemnity · TREDNALS · Exit
γ₁ FLOOR — 14.134725141734693
EOSE GROUP · THREE-STRAND SNAPSHOT · DAY 89
Cloud Spend WPA
145%
CA$11,600 vs CA$8K target
BREAK → FORCE LOCAL
BREAK → FORCE LOCAL
SR&ED Position
CA$87K
est. ITC refund · 35%+8%
contemporaneous records: START
contemporaneous records: START
NCL Carryforward
CA$58,900+
Feb–May 2026 losses
20-year runway
20-year runway
M&A Position
DEFENCE
4 Ontario corps + IP portfolio
TREDNALS gate active
TREDNALS gate active
Deal Premium Est.
200–400%
AI R&D pre-revenue typical
BREAK threshold: 84.808%
BREAK threshold: 84.808%
BigLaw Bench
6/8
CLO bench coverage
2 gaps: SPA + retrieval
2 gaps: SPA + retrieval
§NEW · DEAL STRAND — M&A CASCADE · CONTROL PREMIUM AS WPA EQUIVALENT
DEAL SIGNAL DASHBOARD · SAME WPA ENGINE, DEAL LAYER
DEAL PREMIUM 0–10%SAFE — NOISE
Pre-announcement rumour range · no CLO action · monitor only
DEAL PREMIUM 10–25%WATCH — SIGNAL EMERGING
Credible interest · CLO prep begins · SPA template ready · TREDNALS conditions drafted
DEAL PREMIUM 25–40%NEAR — DEAL LIKELY
Amani engaged · data room prep · IP assignment confirmed to EOSE/DESEOF/PEMOS
DEAL PREMIUM 40%+ / γ₁×6=84.808% BOOKBREAK — CLO ACTION REQUIRED
SPA negotiation · indemnification caps/baskets confirmed · TREDNALS gate inserted as closing condition · governing law = Ontario
TREDNALS GATE · ACQUISITION DOCTRINE (TRB-TREDNALS-001)
T Truth: PEMCLAU graph is never surrendered in any acquisition. IP transfers as licensed asset, not raw data.
N Never: No acquirer with Chinese/Russian state-access jurisdiction receives sovereign stack components.
S Sovereign: TREDNALS doctrine survives corporate transaction. New owner operates under TREDNALS or forfeits the graph.
→ Full engine: pemos.ca/ma-cascade
§NEW · BIGLAW BENCH CLO GAP ANALYSIS — HARVEY AI FRAMEWORK
| TASK CATEGORY | EOSE CLO TEAM | STATUS |
|---|---|---|
| Litigation / Regulatory & Advising | Harvey · Ruth · Cochran | ✅ CAPABLE |
| Litigation / Document Review & Analysis | GREYBACK + THURGOOD | ✅ CAPABLE |
| Litigation / Trial Prep & Oral Argument | Cochran + Atticus | ✅ CAPABLE |
| Transactional / Corporate Strategy | IMHOTEP + Amani | ✅ CAPABLE |
| Transactional / Drafting | Harvey + Ruth | ✅ CAPABLE |
| Transactional / Negotiation Strategy | Cochran + Amani | ✅ CAPABLE |
| Workflows / SPA Deal Points Extraction | BUILD PENDING | ⚠️ BUILD |
| Retrieval / Merger Agreement Retrieval | BUILD PENDING | ⚠️ BUILD |
→ Full scoring: pemos.ca/biglaw-bench
§3 — Financial WPA Debt Signal · γ₁×6 = 84.808% = BREAK THRESHOLD
Financial Debt Dashboard · Same WPA Engine, Financial Layer
CLOUD SPEND WPA145%BREAK
CA$11,600/mo vs CA$8,000 budget target → 145% · Signal: route to local inference, reduce AKS node count
ANTHROPIC BURN RATE WPA133%BREAK
$351.99/day vs $263/day sustainable · +$23/day trend · migrate mechanical tasks → qwen3/Ollama
SR&ED UNCLAIMED DEBT WPA87%BREAK
~CA$28,000 in eligible credits not yet captured = uncollected debt owed by CRA to EOSE · start contemporaneous records TODAY
M&A DEAL PREMIUM WPA · CURRENT POSITIONPRE-REVDEFENCE
No active acquisition approach · TREDNALS gate pre-positioned · CLO action triggers at 40%+ deal premium or 84.808% book
⚠ OVERALL FINANCIAL + DEAL SIGNAL: BREAK on costs, DEFENCE on M&A
→ REDUCE CLOUD SPEND — 133–145% of all cost budgets
→ START SR&ED DOCUMENTATION — contemporaneous records required by CRA today
→ OPEN EOSE LABS BANKING — P0 blocker for all refunds and revenue
→ M&A DEFENCE POSTURE — TREDNALS gate pre-positioned, SPA template ready
→ REDUCE CLOUD SPEND — 133–145% of all cost budgets
→ START SR&ED DOCUMENTATION — contemporaneous records required by CRA today
→ OPEN EOSE LABS BANKING — P0 blocker for all refunds and revenue
→ M&A DEFENCE POSTURE — TREDNALS gate pre-positioned, SPA template ready
§4 — SR&ED Eligibility Matrix · CCPC: Fed 35% + Ontario 8% = 43% on first $3M
| Work Stream | SR&ED Category | Eligible | Est. Labour | Fed ITC (35%) |
|---|---|---|---|---|
| PEMCLAU GraphRAG | Novel AI/ML architecture | ✅ YES | 400h | CA$21,000 |
| Fleet physics (WPA/γ₁) | Novel mathematical model | ✅ YES | 200h | CA$10,500 |
| TREDNALS doctrine engine | Novel AI governance architecture | ✅ YES | 150h | CA$7,875 |
| Lean4 sorry resolution | Experimental mathematics | ✅ YES | 300h | CA$15,750 |
| ARC-AGI 64% work | Novel AI benchmark R&D | ✅ YES | 200h | CA$10,500 |
| SPA extraction pipeline (pending) | Applied AI legal tooling | ⚠ REVIEW | 100h | TBD |
| Portal / infra build | Applied development | ⚠ PARTIAL | 600h | TBD |
| Admin / legal | Not qualifying | ❌ NO | 100h | $0 |
CA$87,000+ estimated SR&ED ITC refund
CA$60,900
Federal ITC @ 35%
CA$13,860
Ontario ITC @ 8% (refundable)
~CA$200K+
Qualifying labour basis est.
§LINKS — TRIPLE HELIX ECOSYSTEM
DEAL STRAND (V2 NEW)
SOVEREIGN LAYER
CORPORATE