/usr/share/gnucash/accounts/fr_CA/ is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o755.
..
/usr/share/gnucash/accounts/fr_CA/acctchrt_actifsfixes.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_automobile.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_basecommune.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_cdmarchemon.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_chequier.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_conjointretraite.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_conjointrev.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_courtage.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_etudeemprunt.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_garderie.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_locataire.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_proprietaire.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_retraite.gnucash-xea
/usr/share/gnucash/accounts/fr_CA/acctchrt_revenus.gnucash-xea