Bornara AI — Master Business Context
Owner: Mahdi Moradi
Status: Draft
Version: 2.0.0
Last Updated: 2026-04-20
Applies To: Company
Purpose: This is the single source of truth for all AI tools working on this project.
Any AI assistant (GitHub Copilot, Claude, ChatGPT, or custom agents) should read this file
first to understand the complete business context.
1. Owner Profile
| Field | Detail |
|---|
| Name | Mahdi Moradi |
| Location | Calgary, Alberta, Canada |
| Day Job | Full-stack engineer, ~$94,000/year salary (Ontario employer, remote) |
| Weekend Job | Kitchen work, 10 AM–6 PM both Sat & Sun (~$600 biweekly) |
| Trade Name | Bornara AI |
| Business Type | Sole Proprietorship (Canadian) |
| Business Started | 2025 |
| Business Description | Technology consulting, AI solutions, website development, Shopify setup, digital services, e-commerce, food business |
| Mortgage | $470,000 ($2,700/month payments) |
| Other Debt | ~$30,000 |
| Business Bank Account | RBC (recently opened, dedicated to business) |
| Personal LOC (Mahdi) | BMO, ~9–11% variable, $12K limit |
| Personal LOC (Narjes) | RBC, ~10–12% variable (+1%), $32K limit |
| Tax Filing | Wealthsimple (T1 + T2125) |
| HST Registered | No (not required until $30,000 revenue) |
2. Family Team
| Person | Role | Hours/Week | Rate | Annual Pay |
|---|
| Mahdi | Owner/operator/developer | 15-20 | Profit | Business income |
| Narjes (wife) | Designer, admin, social media | 5-10 | $20-30/hr | $5,200-$15,600 |
| Child 1 (12) | Photography, packaging, tasks | 1-3 | $12-15/hr | $500-$1,000 |
| Child 2 (8) | Simple tasks, testing | 1-2 | $12-15/hr | $500-$1,000 |
| Brother | Remote contractor (abroad) | TBD (Q3+) | Project-based | Contractor fees |
Wife also works part-time in kitchen earning ~$15,000/year.
3. Revenue Streams (2026)
Strategic pivot (April 20, 2026): Reduced from 4 simultaneous streams to 2 active
streams. Giftifye and AI Platform are deferred — not cancelled. See
Business Plan for rationale.
| Stream | Platform | Revenue Target | Status |
|---|
| Bornara Tools | Vercel/Next.js | $60-$400 | Active — building May 2026 |
| Cookie Business | Instagram/Local | $300-$1,500 | Active — testing recipes |
| Tech Consulting | Direct | $0-$500 | Opportunistic only |
| Giftifye.com | Shopify | $0 | On hold — start after Tools stable |
| AI Agent Platform | Azure/SaaS | $0 | Deferred to 2027 |
| Total 2026 | | $360-$2,400 | |
4. Financial Overview (2026)
| Item | Amount |
|---|
| Revenue Target | $360-$2,400 |
| Total Deductions | $8,000-$15,000 |
| Expected Net Loss | $6,000-$13,000 |
| Estimated Tax Savings | $2,000-$5,000 |
| Funding Source | LOC: Mahdi BMO $12K + Narjes RBC $32K = $44K total available |
| Insurance Budget | $0-$500 (cookies only if needed) |
5. Key Deduction Categories
| Category | 2026 Target | Notes |
|---|
| Wife's wages | $5,200-$10,000 | Cookie business + Tools design work |
| Kids' wages | $500-$1,000 | Testing, photography, packaging |
| Equipment (CCA) | $1,200-$2,000 | Existing FMV + any new purchases |
| Home office | $2,000-$3,000 | Replaces $500 employment deduction |
| Software/subscriptions | $500-$1,200 | OpenAI API, dev tools, AI tools |
| OpenAI API costs | $80-$300 | Bornara Tools AI features |
| Domains/hosting | $100-$300 | Existing domains, Vercel free tier |
| Cookie supplies | $200-$600 | Ingredients, packaging, permits |
| Travel/vehicle | $200-$500 | Local supplier visits |
| Meals (50%) | $100-$300 | Business planning meals |
| LOC interest | $200-$800 | Lower draws than original plan |
| Insurance | $0-$500 | Cookie product liability if needed |
6. 2025 Business History
- Revenue: $0
- Expenses: ~$245.70 (hosting/domain for charity website) + domain renewals (giftifye.com, etc.)
- Projects: Charity website, MoviesCollage.com, Giftifye.com (planning/branding), consulting friends
- Wife (Narjes) 2025 work: logo design, full brand identity, product research, supplier sourcing,
studying dropshipping and cookie recipes, design mockups
- Wife 2025 payment: $1,500 cash (multiple payments, 1 hand-signed receipt covering all)
- Udemy: 1-year subscription purchased (business education — paid from personal account)
- Equipment purchased: None new (existing FMV items only)
- Home office: Not claimed (used $500 employment deduction)
- Net loss: ~$245.70 to ~$2,500 (depending on what is included)
- Equipment FMV: Desktop $300, monitors $80, desk $100, printer $40
- 2025 T2125: Not yet filed as of March 2026
7. Active Projects
- Free ad-supported toolbox website: 35+ developer/AI/business tools
- Tech: Next.js 15, Vercel, Tailwind CSS, shadcn/ui, OpenAI GPT-4o-mini
- URL: tools.bornara.com (subdomain of existing bornara.com)
- Revenue: Google AdSense (Phase 1), Premium tier (Phase 2)
- Mahdi builds full-time (12-15h/week); Narjes does logo + UI mockups
- Status (April 2026): 8 planning docs complete, tech stack locked, building starts May 1
- See Bornara Tools docs
Cookie Business — ACTIVE
- Homemade cookies: baking, packaging, local sales + online ordering
- Narjes leads: recipe testing, filming, Instagram content, packaging
- Instagram account opened, recipes being tested and filmed
- Cottage food ruling pending (call Calgary AHS by April 25)
- Status (April 2026): Testing recipes, filming content, Instagram live
Tech Consulting — OPPORTUNISTIC
- Shopify setup ($500-$1,500), AI automation ($75-$150/hr), web dev ($500-$2,000)
- Not actively pursued; take opportunities if they come through network
- Channels: LinkedIn, network referrals
- Curated aesthetic gift bundles, personalized items, seasonal products
- Domains purchased, logos/branding complete (by Narjes in 2025)
- No website built, no products listed, no store progress
- Deferred until Bornara Tools reaches stable state (est. Q4 2026 or Q1 2027)
- Assets preserved: domain, branding, supplier research
- Build-your-own AI assistants platform
- Tech: Azure, Python, LangChain, FastAPI, CosmosDB, Service Bus
- No development started; architecture docs only
- Deferred to Q1 2027 — Bornara Tools teaches patterns reusable for this platform
- Products: Cookie boxes (6/$18, 12/$30), custom event cookies, subscriptions
- Requires: cottage food law research, food handler cert
- Cross-sells with Giftifye bundles
MoviesCollage.com
- Movie information website monetized through ads
- Under development, wife helped with design
8. Technology Stack
| Category | Tools |
|---|
| E-commerce | Shopify, Klaviyo, Judge.me, DSers/Oberlo |
| AI Development | Azure, Python, LangChain, FastAPI, CosmosDB, Service Bus |
| Frontend | React / Next.js |
| DevOps | GitHub, GitHub Actions, GitHub Copilot |
| Design | Canva, Adobe Creative Cloud |
| AI Tools | ChatGPT, Claude, GitHub Copilot |
| Marketing | TikTok Ads, Facebook Ads, Instagram, Buffer |
| Accounting | Wealthsimple Tax, Wave (invoicing) |
| Tracking | MileIQ (mileage), Excel (expenses) |
9. Time Structure
| Slot | Activity |
|---|
| Weekdays 6–7:30 AM | AI platform development (deep work) |
| Weekdays 9–5 | Day job (not available) |
| Weekdays 8–10 PM | Shopify, marketing, admin, consulting (2 hrs cap) |
| Sat & Sun 10 AM–6 PM | Kitchen job — not available for business |
| Sat & Sun 8–10 PM | Business work after kitchen shift (2 hrs/day) |
Mahdi total: ~17–20 hrs/week (with kitchen job) or ~20–25 hrs/week (without)
Narjes total: ~5–10 hrs/week
10. Key Principles
- All advice must be CRA-compliant and legally defensible
- Business losses in year 1-2 are normal and expected with documented growth plan
- Wife and kids perform real, documented work — not a tax scheme
- Diversified revenue streams demonstrate legitimate business intent
- Everything is documented with receipts, timesheets, and activity logs
- Incorporation planned when profit exceeds ~$80,000/year
- HST registration when approaching $30,000 revenue (likely 2027-2028)
11. Five-Year Targets
| Year | Revenue | Net Result | Milestone |
|---|
| 2025 | $0 | Loss ~$1K-$4K | Business started |
| 2026 | $5K-$8.5K | Loss $10K-$20K | All streams launched |
| 2027 | $23K-$53K | Break even | Scaling, first profit |
| 2028 | $85K | Profit $10K-$20K | Profitable, consider HST |
| 2029 | $145K | Profit $30K-$50K | Incorporate |
| 2030 | $220K | Profit $60K-$100K | Full team, marketplace |
Document Index
All business documentation is in docs/06_Business_Planning/:
| Document | Purpose |
|---|
| business-plan.md | Complete business plan with 5-year vision |
| 12-month-roadmap.md | Monthly execution plan |
| revenue-model.md | Pricing, projections, break-even |
| market-analysis.md | TAM/SAM/SOM, competitors, personas |
| marketing-strategy.md | All channels, content calendar, ads |
| expansion-strategy.md | Startup steps per stream |
| giftifye-operations-guide.md | Complete Shopify operations playbook |
| ai-platform-features-roadmap.md | Feature list and development roadmap |
| tax-optimization-plan.md | All deductions, CCA, home office |
| cra-compliance-guide.md | Documentation requirements, checklists |
| expense-tracking-guide.md | T2125 line mapping, receipt guide |
| t2125-filing-guides.md | Step-by-step filing for 2025 and 2026 |
| cra-templates.md | Receipt, timesheet, and log templates |
| team-and-family-roles.md | Wife, kids, brother roles and documentation |
| time-management-plan.md | Schedule around 9-5 job |
| automation-agent-plan.md | AI agents and automation strategy |
AI Instructions: Mutation Policy
For all AI assistants: This file is the source of truth, but it is a living document.
You are expected to challenge and suggest updates to any data marked as "living estimate" below.
Immutable (Do Not Change Without User Confirmation)
- Owner identity, family relationships, location
- Business registration details and CRA rules
- Historical filings (2025 actuals)
Living Estimates (Challenge These)
- Revenue targets, expense projections, deduction amounts
- Roadmap timelines and milestones
- Pricing strategies and marketing channel mix
- Team hours, rates, and role descriptions
- Technology stack choices
How to Suggest Updates
- State what seems outdated and why
- Propose the specific change with before/after values
- Note impact on other documents
- All changes go through pull requests — never edit
main directly
Governance Reference
See AI Governance Policy for full details.