These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.00 s (backtrack: 0/20).

[ebuild  N     ] acct-group/cancd-0-r2::gentoo  0 KiB
[ebuild  N     ] acct-user/cancd-0-r3::gentoo  0 KiB

Total: 2 packages (2 new), Size of downloads: 0 KiB