/*=ontario.ca/revenue style enhancements
------------------------------------------*/

abbr[title], acronym[title] {
    cursor: help;
}

abbr, acronym {
    speak: spell-out;
}

/*
a.external {
 background: url(/images/icon-external.gif) right center no-repeat;
 padding-right: 12px;
}

a.external:hover {
 background: url(/images/icon-external-hover.gif) right center no-repeat;
}
*/

p.alternatesort {
    margin-top: 3px;
    padding: 5px 5px 13px 5px;
    border-bottom: 1px dotted #bfbfbf;
    font-weight: bold;
}

p.calculation {
    padding: .5em 1em .5em 35px;
    background: #f6f6f6 url(/images/icon-calculator.png) 10px 6px no-repeat;
    border: 2px dotted #ccc;
}

div.calculation {
    padding: .5em 1em .5em 35px;
    background: #f6f6f6 url(/images/icon-calculator.png) 10px 20px no-repeat;
    border: 2px dotted #ccc;
    margin-right: 20px;
}

.definition {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #f2f2f2;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

dl.definition {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #f2f2f2;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

dl.definition dt {
    float: left;
    clear: left;
    width: 100px;
    text-align: right;
    font-weight: bold;
}

dl.definition dt:after {
    content: ":";
}

dl.definition dd {
    margin: 0 0 0 110px;
    padding: 0 0 0.5em 0;
}

p.emailalerts_ad {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/asterisk_yellow.gif) 10px 6px no-repeat;
    border: 1px solid #ccc;
}

div.emailalerts_ad {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/asterisk_yellow.gif) 10px 20px no-repeat;
    border: 1px solid #ccc;
}

p.mediafeed_ad {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/icon-lightbulb.gif) 10px 6px no-repeat;
    border: 1px solid #ccc;
}

div.tip, p.tip {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/icon-lightbulb.gif) 10px 6px no-repeat;
    border: 1px solid #ccc;
}

.form, .instructions, .document {
    display: block;
    padding: 0 0 0.3em 2em;
    background: transparent url(/images/icon-form.gif) 0 0 no-repeat;
}

span.form {
    display: inline;
    padding-top: 0.1em;
}

p.fillnotice {
    margin-top: 3px;
    padding: 5px 5px 13px 5px;
    border-bottom: 1px dotted #bfbfbf;
}

.fillable {
    background-image: url(/images/icon-form-fillable.gif);
}

p.highlight {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #ffc;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

div.highlight {
    padding: 0 15px 0 15px;
    background-color: #ffc;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

p.PDFAlert {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #ffc;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

div.PDFAlert {
    padding: 0 15px 0 15px;
    background-color: #ffc;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

div.PDFAlert ul {
    padding: 0;
    margin: -10px 0 0 0;

}

div.PDFAlert ul li {
    padding: 0;
    margin: -4px 0 0 0;
    line-height: 80%;
}

div.PDFAlert h2 {
    margin-top: 1em;
}

p.highlightArchive {
    margin-top: 3em;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #fff9f9;
    border-bottom: 3px solid #af1212;
    border-top: 3px solid #af1212;
}

div.highlightArchive {
    padding: 0 15px 0 15px;
    background-color: #fff9f9;
    border-bottom: 3px solid #af1212;
    border-top: 3px solid #af1212;
}

p.highlightGreen {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #e7f3e7;
    border-bottom: 1px solid #000;
}

div.highlightGreen {
    padding: 0 15px 0 15px;
    background-color: #e7f3e7;
    border-bottom: 1px solid #000;
}

p.highlightImportant {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/alert.gif) 10px 6px no-repeat;
    border: 1px solid #ccc;
}

div.highlightImportant {
    padding: .5em 1em .5em 35px;
    background: #ffc url(/images/alert.gif) 10px 20px no-repeat;
    border: 1px solid #ccc;
    margin-right: 20px;
}

p.info {
    margin-top: 25px;
}

p.info {
    clear: both;
    padding: 5px 5px 5px 30px;
    background: #eee url(/images/icon-info.gif) 8px 8px no-repeat;
    border: 1px solid #ccc;
}

p.info span {
    padding-right: 10px;
}

div.info {
    margin-top: 25px;
    clear: both;
    padding: 5px 5px 5px 30px;
    background: #eee url(/images/icon-info.gif) 8px 8px no-repeat;
    border: 1px solid #ccc;
}

div.info p {
    padding-top: 0;
    margin-top: 0;
}

p.question {
    margin-top: 25px;
}

p.question {
    clear: both;
    padding: 5px 5px 5px 30px;
    background: #eee url(/images/icon-question.png) 8px 8px no-repeat;
    border: 1px solid #ccc;
}

p.question span {
    padding-right: 10px;
}

div.question {
    margin-top: 25px;
    clear: both;
    padding: 5px 5px 5px 30px;
    background: #eee url(/images/icon-question.png) 8px 8px no-repeat;
    border: 1px solid #ccc;
}

div.question p {
    padding-top: 0;
    margin-top: 0;
}

.formLineBox {
    padding: 2px;
    border: 1px solid #000;
    font-size: 0.8em;
}

.inactive {
    color: #999;
}

.logout {
    clear: both;
    padding: 5px 5px 5px 30px;
    background-color: #eee;
    border: 1px solid #ccc;
}

.success {
    background-image: url(/images/success.gif);
    background-position: 50% left;
    background-repeat: no-repeat;
    background-color: #e3edde;
    padding: 8px 0 8px 35px;
    border-top: 1px solid #9c9;
    border-bottom: 1px solid #9c9;
    font-weight: bold;
    color: #39663a;
}

.error {
    background-image: url(/images/error.gif);
    background-position: 50% left;
    background-repeat: no-repeat;
    background-color: #c00;
    padding: 8px 10px 8px 25px;
    border-top: 1px solid #8c0000;
    border-bottom: 1px solid #8c0000;
    font-weight: bold;
    color: #fff;
}

.error a, .error a:link, a .error a:visited, a .error a:hover {
    color: #fff;
    text-decoration: underline;
    padding: 0;
    background: none 0;
}

.example {
    margin-top: 10px;
    margin-bottom: 10px;
    padding: 15px;
    background-color: #f2f2f2;
    border-bottom: 1px solid #ccc;
    border-top: 1px solid #ccc;
}

span.step {
    background: #000;
    border-radius: 0.8em;
    -moz-border-radius: 0.8em;
    -webkit-border-radius: 0.8em;
    color: #fff;
    display: inline-block;
    font-weight: bold;
    line-height: 1.6em;
    margin-right: 5px;
    text-align: center;
    width: 1.6em;
}

.sample {
    padding: 3px;
    border: 1px solid #ccc;
    margin: 10px;
    background-color: #fff;
}

.tableframe {
    border-color: #a9b5b1;
    border-style: solid;
    border-width: 1px 1px 1px 1px;
}

.tableframe td {
    font-size: 0.7em;
}

.tableframe th {
    font-size: 0.7em;
    font-weight: bold;
    border-bottom: 1px solid #7a946f;
}

.selectedTab {
    font-weight: bold;
    background-color: #e9efe7;
}

span.squarechar {
    border: 1px solid #000;
    padding: 1px 4px 1px 4px;
}

.totop {
    text-align: right;
}

/*=home styles
-------------------------------*/
.initiatives p {
    width: 200px;
    padding: 9px 3px 9px 9px;
    margin: 0;
    border-bottom: 1px dotted #999;
    background: url('/images/arrow_right_mycolour.gif') no-repeat 203px 12px;
}

.initiatives p.last {
    border: 0;
}

#home .date {
    color: #666;
}

#home .news a, #home .news a:link, #home .news a:visited, #home .news a:active {
    font-weight: normal;
}

/*=alpha list
-------------------------------*/
.alphaLinks {
    color: #ccc;
    text-align: center;
}

/*=archived publication
-------------------------*/
.archivee {
    background-image: url("/images/bg_archive_en.gif");
    background-repeat: no-repeat;
    background-attachment: fixed;
    background-position: center;
    margin: 0;
    line-height: 0;
    padding: 0;
}

.archivef {
    background-image: url("/images/bg_archive_fr.gif");
    background-repeat: no-repeat;
    background-attachment: fixed;
    background-position: center;
    margin: 0;
    line-height: 0;
    padding: 0;
}

#archive .header {
    border-top: 3px solid #af1212;
    border-bottom: 1px solid #af1212;
    background-color: #ccc;
    background-image: url('../images/arc_right_mainbbk.gif');
    color: #333; /* color for all row headers */
    margin-bottom: 10px;
}

#archive .content {
    margin-right: 10px;
    margin-left: 10px;
}

#archive .content ul {
    margin-left: -10px;
}

#archive {
    border-bottom: 3px solid #af1212;
}

/*=comments
---------------*/
.comment {
    position: relative;
    margin: 20px auto 0;
    width: 467px;
    background: url(/images/bg_comment.gif) repeat-y;
}

.comment span.commentBoxTop {
    display: block;
    margin-bottom: -1em;
    height: 10px;
    background: #fff url(/images/bg_comment_top.gif) no-repeat;
}

.boxContent .comment p {
    margin: 1em 15px;
    color: #777;
}

.boxContent .comment p.commentAuthor {
    margin: -.5em 0 0;
    padding-left: 40px;
    font: bold 100%/40px Verdana, Arial, Helvetica, sans-serif;
    color: #777;
    background: #fff url(/images/bg_comment_author.gif) center top no-repeat;
}

.boxContent .comment p.commentAuthor span {
    color: #999;
}

/*=demo navigation for ont-taxs online
-------------------------------*/
.demonav {
    float: right;
    right: 5px;
    position: relative;
    top: 0;
    padding: 0 0 0 20px;
    font-size: .8em;
    font-weight: bold;
    text-transform: uppercase;
}

.demonav img {
    position: absolute;
    top: -5px;
    right: 70px;
}

.demonav a, .demonav a:link, .demonav a:visited, .demonav a:active {
    color: #000;
    line-height: 1.9em;
}

/*features 4-col layout
-------------------------------*/

.features_top {
    width: 150px;
    background-image: url('../images/corner_features_top.gif');
    background-position: top left;
    margin: 0;
}

.features_bottom {
    width: 150px;
    background-image: url('../images/corner_features_bottom.gif');
    background-position: bottom left;
    margin: 0;
}

.features {
    width: 150px;
    float: left;
}

img.features {
    border-top: 1px solid #fff;
    border-bottom: 1px solid #fff;
    float: left;
    margin-left: 0;
}

/*=footer print-only
-------------------------------*/

#printfooter {
    display: none;
}

/*=forms
-------------------------------*/

form .formControls {
    clear: both;
    margin: 2em 0;
    padding: .5em 1em;
    background: #f5f5f5;
    border-top: 1px solid #ccc;
    border-bottom: 1px solid #ccc;
}

form .formControls span {
    display: block;
    float: left;
}

fieldset#form {
    margin: 15px 0;
    padding: 15px 0;
    border: 0 none;
}

fieldset#form div {
    margin: 0;
    padding: 5px 0;
    border-top: 1px dotted #cfcfcf;
}

fieldset#form div.last {
    border-bottom: 1px dotted #cfcfcf;
}

legend {
    display: block;
    width: 100%;
    margin: 0;
    padding: 3px 3px 3px 0;
    font-weight: bold;
    font-size: 1.1em;
}

label.on {
    display: block;
    float: left;
    clear: left;
    margin-right: 5px;
    width: 200px;
    text-align: right;
    font-size: 1.1em;
}

div.long {
    padding-left: 200px;
}

div.long label {
    text-align: left;
    width: auto;
    float: none;
}

div.long input, div.long select {
    clear: none;
}

#mainContent em.desc, #content em.desc {
    display: block;
    margin: 0 0 0 105px;
    font-style: italic;
    color: #999;
}

#mainContent fieldset.question, #content fieldset .question {
    margin: 0;
    padding: 4px 4px 4px 25px;
    background: #f7f7f7 url(/icon/question.gif) 3px 50% no-repeat;
}

fieldset .question label {
    display: inline;
    float: none;
    width: auto;
}

div.checks {
    padding-left: 100px;
}

div.checks label {
    display: inline;
    float: none;
    width: auto;
    text-align: left;
}

div.checks input {
    clear: none;
}

#mainContent div.checks p, #content div.checks p {
    margin: 0 0 0 -100px;
}

#mainContent div.checks em.desc, #content div.checks em.desc {
    margin-left: 10px;
}

div.important {
    background: #ffc;
}

#content div.important .desc {
    color: #999;
}

div.options label {
    display: inherit;
    float: none;
    width: auto;
    margin-left: 80px;
}

fieldset div.options input {
    margin-right: 2px;
}

#mainContent #content div.options p, #content #content div.options p {
    margin: 5px 0;
}

div.textarea label {
    float: none;
    width: 99%;
}

div.textarea textarea {
    width: 99%;
    height: 100px;
}

#mainContent form .option, #content form .option {
    margin: 5px 0;
    padding: 4px;
    font-size: 1.1em;
    background: #eee;
}

#mainContent form .option input, #content form .option input {
    margin-right: 2px;
}

form .formControls {
    clear: both;
    margin: 2em 0;
    padding: .5em 1em;
    background: #e5e5e5;
    border-top: 1px solid #c3d4be;
    border-bottom: 1px solid #c3d4be;
}

form .formControls span {
    display: block;
    float: left;
}

form .inactiveformControls {
    clear: both;
    margin: 2em 0;
    padding: .5em 1em;
    background: #e6e6e6;
    border-top: 1px solid #999;
    border-bottom: 1px solid #999;
}

form .required {
    font-weight: bold;
    color: #f00;
    vertical-align: super;
    cursor: help;
}

a.helpLink, a.helpLink:link, a.helpLink:focus, a.helpLink:visited {
    font-weight: bold;
    color: #366;
    cursor: help;
}

a.helpLink:active, a.helpLink:hover {
    font-weight: bold;
    color: #366;
    cursor: help;
}

/*= forms with row
------------------------------*/

.row fieldset {
    margin: 15px 0;
    padding: 15px 0;
    border: 0 none;
}

.row fieldset div {
    margin: 0;
    padding: 5px 0;
    border-top: 1px dotted #cfcfcf;
}

.row fieldset div.last {
    border-bottom: 1px dotted #cfcfcf;
}

.row fieldset label {
    display: block;
    float: left;
    clear: left;
    margin-right: 5px;
    width: 150px;
    text-align: left;
}

.row div.checkbox label {
    display: block;
    float: right;
    clear: right;
    margin-right: 20px;
    width: 540px;
    text-align: left;
}

.row div.long {
    padding-left: 120px;
}

.row div.long label {
    text-align: left;
    width: auto;
    float: none;
}

.row div.long input, div.long select {
    clear: none;
}

.row fieldset .question {
    margin: 0;
    padding: 4px 4px 4px 25px;
    background: #f7f7f7 url(/images/question.gif) 3px 50% no-repeat;
}

.row fieldset .question label {
    display: inline;
    float: none;
    width: auto;
}

.row div.checks {
    padding-left: 100px;
}

.row div.checks label {
    display: inline;
    float: none;
    width: auto;
    text-align: left;
}

.row div.checks input {
    clear: none;
}

.row div.checks p {
    margin: 0 0 0 -100px;
}

.row div.checks em.desc {
    margin-left: 10px;
}

.row div.important {
    background: #ffc;
}

.row div.important .desc {
    color: #999;
}

.row div.textarea label {
    float: none;
    width: 99%;
}

.row div.textarea textarea {
    width: 99%;
    height: 100px;
}

.row form .option {
    margin: 5px 0;
    padding: 4px;
    background: #eee;
}

.row form .option input {
    margin-right: 2px;
}

/*group icons
-------------------------------*/
.groupicon {
    width: 215px;
    float: left;
    margin-left: 10px;
}

.groupicon .caption {
    margin: 0 0 0 5px;
    padding: 5px 5px 0 5px;
    background: #868686 url('/images/arrowwhite_right.gif') no-repeat 95% 99%;
}

.groupicon .caption a, .groupicon .caption a:visited {
    color: #fff;
    font-weight: bold;
}

.groupicon .photo {
    padding-left: 5px;
}

/*=math styles
------------------------------*/
.formulae {
    word-spacing: -0.07em;
    font-family: "Times New Roman", serif;
}

.unit {
    font-style: normal;
}

.lin {
    display: none;
}

.den, .nom {
    display: block;
    width: 100%;
    text-align: center;
}

.nom {
    text-decoration: underline;
}

/*=month table
------------------*/

.monthtable table {
    border-top: 2px solid #666;
    width: 100%;
}

.monthtable th {
    padding: 5px;
    font-size: 0.9em; /* 10pt x 0.9 = 9pt */
    font-weight: bold;
    text-align: center;
    text-transform: uppercase;
    background: #dfeddf;
    color: #fff;
}

.monthtable td {
    padding: 5px;
    font-size: 0.9em; /* 10pt x 0.9 = 9pt */
    font-weight: bold;
    text-align: center;
    text-transform: uppercase;
    background: #dfeddf;
    color: #666; /* 3e3e5e */
}

/*=multilingual publications
-------------------------*/

#multilingual {
    margin-bottom: 20px;
    padding-bottom: 20px;
    clear: both;
    border-bottom: 1px dotted #ccc;
}

#multilingual p {
    margin-top: 0;
}

#multilingual ul#multilingual_docs {
    list-style: none;
    color: #ccc;
    padding: 0;
    margin: 0 auto;
    line-height: 1.0;
}

#multilingual ul#multilingual_docs li {
    display: inline;
    padding: 0 0 5px;
    margin: 0;
}

#multilingual a, #pub #multilingual a:link, #pub #multilingual a:visited {
    font-weight: normal;
    color: #000;
}

#multilingual a:hover, #pub #multilingual a:active {
    text-decoration: underline;
}

/*=qr codes
------------------------*/

.qr img {
    padding: 3px;
    border: 1px solid #ccc;
}

/*=padding list
------------------------*/

ul.padlist li {
    margin-bottom: 1em;
}

/*=spacing between unordered list items*/

ol.padlist li {
    margin-bottom: 1.3em;
}

/*=spacing between ordered list items*/

ol.padlist li ul, ol.padlist li ol {
    margin-top: 1em;
}

/*=spacing between ordered list item and sublist*/

ol.padlist li ul li {
    margin-bottom: 1em;
}

/*=profile images
------------------------*/

.profile img {
    float: left;
    padding: 3px;
    border: 1px solid #ccc;
    margin: 0 20px 10px 0;
}

/*=publication styles
-------------------------------*/
#pub .backToTop {
    margin: 20px 0;
    clear: both;
}

#pub .row ul li {
    margin-bottom: 1em;
}

/*=spacing between unordered list items*/

#pub .row ol li {
    margin-bottom: 1.3em;
}

/*=spacing between ordered list items*/

#pub .row ol li ul, .row ol li ol {
    margin-top: 1em;
}

/*=spacing between ordered list item and sublist*/

#pub .row ol li ul li {
    margin-bottom: 1em;
}

#pub #document_info p {
    font-size: 0.8em;
}

#pub table, #pub caption, #pub tbody, #pub tfoot, #pub thead, #pub tr, #pub th, #pub td {
    padding: 5px;
}

/*=indent quotes
-----------------*/

.quote {
    border-left: 1px dotted #ccc;
    padding: 0 20px;
    margin-bottom: 3em;
}

/*=related topics
-----------------*/

ul#tag {
    clear: both;
    list-style-image: url(/images/icon-tag.gif);
    padding-bottom: 0;
}

div#relatedTopics ul#tag li { /*=for IE*/
    line-height: 110%;
    padding: 2px 0 2px 5px;
    margin-bottom: 0.5em;
}

html > body div#relatedTopics ul#tag li { /*=for Firefox*/
    line-height: 100%;
    padding: 0;
}

/*=table of content attributes
-------------------------------*/

div#toc {
    width: 99%;
    clear: both;
    margin-top: 1em;
    margin-bottom: 1em;
    padding-bottom: 1em;
}

#pub .row div#toc fieldset ul, #pub .row div#toc fieldset ul li, #pub .row div#toc fieldset ul li ul, #pub .row div#toc fieldset ol, #pub .row div#toc fieldset ol li, #pub .row div#toc fieldset ol li ol {
    margin-bottom: 1em;
}

#pub .row div#toc fieldset ul li ul, #pub .row div#toc fieldset ol li ol {
    margin-top: 1em;
}

div#toc fieldset ul li, div#toc fieldset ol li {
    line-height: 100%;
}

div#toctoggle {
    float: left;
    padding-left: 10px;
}

#toc fieldset {
    background-color: #f2f2f2;
    border: 1pt solid #ccc;
    width: 90%;
}

html > body #toc fieldset { /*=for Firefox*/
    width: 95%;
}

* html #toc fieldset legend { /*=for IE*/
    position: absolute;
    top: -.7em;
    left: .5em;
}

* html #toc fieldset { /*=for IE*/
    position: relative;
    margin-top: 1em;
    padding-top: .75em;
}

#toc fieldset legend {
    margin-left: 10px;
    padding: 0 5px 5px 5px;
}

ul#toclist {
    margin-left: 0;
}

ul#toclist li {
    list-style: none;
}

a.headerlink {
    visibility: hidden;
}

:hover > a.headerlink {
    visibility: visible;
}

/*=toggle
------------------------*/
div.togglediv {
    border: 1px solid #808080;
    background: #eee;
    width: 95%;
}

div.togglediv ul {
    margin: 1em;
}

div.togglediv p {
    padding: 1em !important;
    width: 85%;
}

div.togglediv {
    margin-bottom: 2em !important;
}

/*=upcoming events
------------------------*/
div.event {
    border-bottom: 1px dotted #ccc;
    margin-bottom: 2em;
}

.event h4 {
    margin-top: 20px;
    padding: 0 0 .4em 20px;
    text-align: right;
    font-weight: bold;
    font-size: 1.1em;
    color: #666;
    background: #fff url(/images/calendar_date.gif) 0 40% no-repeat;
    border-bottom: 1px solid #ccc;
}

.event h4 span {
    float: left;
    color: #000;
    margin-top: 2px;
}

.event p.details {
    margin-left: 20px;
}