income-tax 0.2.1 → 0.3.0

checksums.yaml

@@ -1,7 +1,7 @@
 ---
 SHA1:
-  metadata.gz: 67ee8d20356685914aaf57242d7a1cb84a631043
-  data.tar.gz: bba76a62100eb3caf7a2b4329e51d11d7ee549e4
+  metadata.gz: 09ed2953aba2e33c5e4ef89a4bb53a7e10211d33
+  data.tar.gz: a4182214a3454f3762d1d7057ae1ca313dc7f065
 SHA512:
-  metadata.gz: 7bec96d7e3d4b1362aaeb5366af2224ccb6f4254c8ff3b20c8f6a5bb026d3d291b30102c40e369d5e8b17655e3a7a433b709951665136439267a4973fdd4ee74
-  data.tar.gz: 00ee3d234cbbf65e9637d174d35a3f22a0eef00b5a8ca3159178885f47ba4d7b0cb0325f40dba57379e582464c386e3c2ae3ca1c6aaedebc971e4d843037c617
+  metadata.gz: 725d3f2b5dc1465a56f2cc77ce98f4db32a01c4b8d423afc625d1ebe06e3c5cf7b1ca0cab633318989568185346bf4e20d7673906dd2f3a5470b23522ab312af
+  data.tar.gz: f9fdd789b6b51324ed3b204d70ca2fa4edb73279b47d268ca65f90b89fa221755c285ba95460da464e35cf5a0e70f0e70abf72c2236a596f41212fe9aa6a48be

data/lib/income_tax/countries/canada.rb

@@ -1,13 +1,46 @@
 module IncomeTax
   module Countries
-    class Canada < Models::Progressive
+    class Canada < Models::Generic
       register "Canada", "CA", "CAN"
       currency "CAD"
 
-      level offset(44700), "15%"
-      level offset(44700), "22%"
-      level offset(49185), "26%"
-      remainder            "29%"
+      wants_options :territory
+
+      def setup(**options)
+        @federal   = Federal.new(**options)
+        @territory = TerritoryRegister[territory].new(**options) if territory?
+      end
+
+      def territorial_taxes
+        return 0 unless territory?
+        @territory.taxes
+      end
+
+      def federal_taxes
+        @federal.taxes
+      end
+
+      def calculate
+        @taxes = federal_taxes + territorial_taxes
+      end
+
+      TerritoryRegister = Register.new("territory")
+      Territory         = Class.new(Models::Progressive) { register_on TerritoryRegister }
+
+      require 'income_tax/countries/canada/federal'
+      require 'income_tax/countries/canada/alberta'
+      require 'income_tax/countries/canada/british_columbia'
+      require 'income_tax/countries/canada/manitoba'
+      require 'income_tax/countries/canada/new_brunswick'
+      require 'income_tax/countries/canada/newfoundland_and_labrador'
+      require 'income_tax/countries/canada/northwest_territories'
+      require 'income_tax/countries/canada/nova_scotia'
+      require 'income_tax/countries/canada/nunavut'
+      require 'income_tax/countries/canada/ontario'
+      require 'income_tax/countries/canada/prince_edward_island'
+      require 'income_tax/countries/canada/quebec'
+      require 'income_tax/countries/canada/saskatchewan'
+      require 'income_tax/countries/canada/yukon'
     end
   end
 end

data/lib/income_tax/countries/canada/alberta.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Alberta < Territory
+        register "Alberta", "AB"
+
+        level offset(125000), "10%"
+        level offset(25000),  "12%"
+        level offset(50000),  "13%"
+        level offset(100000), "14%"
+        remainder             "15%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/british_columbia.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class BritishColumbia < Territory
+        register "British Columbia", "BC"
+
+        level offset(38210), "5.06%"
+        level offset(38211), "7.7%"
+        level offset(11320), "10.5%"
+        level offset(18802), "12.29%"
+        remainder            "14.7%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/federal.rb

@@ -0,0 +1,22 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Federal < Models::Progressive
+        levels year: 2015 do
+          level offset(44700), "15%"
+          level offset(44700), "22%"
+          level offset(49185), "26%"
+          remainder            "29%"
+        end
+
+        levels year: 2016 do
+          level offset(45282), "15%"
+          level offset(45281), "22%"
+          level offset(49825), "26%"
+          level offset(59612), "29%"
+          remainder            "33%"
+        end
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/manitoba.rb

@@ -0,0 +1,13 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Manitoba < Territory
+        register "Manitoba", "MB"
+
+        level offset(31000), "10.8%"
+        level offset(36000), "12.75%"
+        remainder            "17.4%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/new_brunswick.rb

@@ -0,0 +1,16 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class NewBrunswick < Territory
+        register "New Brunswick", "NB"
+
+        level offset(40492),  "9.68%"
+        level offset(40493),  "14.82%"
+        level offset(50679),  "16.52%"
+        level offset(18336),  "17.84%"
+        level offset(100000), "21%"
+        remainder             "25.75%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/newfoundland_and_labrador.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class NewfoundlandAndLabrador < Territory
+        register "Newfoundland and Labrador", "Newfoundland", "Labrador", "NL"
+
+        level offset(35148), "7.7%"
+        level offset(35147), "12.5%"
+        level offset(55205), "13.3%"
+        level offset(50200), "14.3%"
+        remainder            "15.3%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/northwest_territories.rb

@@ -0,0 +1,14 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class NorthwestTerritories < Territory
+        register "Northwest Territories", "NT"
+
+        level offset(41011), "5.9%"
+        level offset(41013), "8.6%"
+        level offset(51329), "12.2%"
+        remainder            "14.05%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/nova_scotia.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class NovaScotia < Territory
+        register "Nova Scotia", "NS"
+
+        level offset(29590), "8.79%"
+        level offset(29590), "14.95%"
+        level offset(33820), "16.67%"
+        level offset(57000), "17.5%"
+        remainder            "21%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/nunavut.rb

@@ -0,0 +1,14 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Nunavut < Territory
+        register "Nunavut", "NU"
+
+        level offset(43176), "4%"
+        level offset(43175), "7%"
+        level offset(54037), "9%"
+        remainder            "11.5%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/ontario.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Ontario < Territory
+        register "Ontario", "ON"
+
+        level offset(41536),  "5.05%"
+        level offset(41539),  "9.15%"
+        level offset(66925),  "11.16%"
+        level offset(70000),  "12.16%"
+        remainder             "13.16%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/prince_edward_island.rb

@@ -0,0 +1,13 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class PrinceEdwardIsland < Territory
+        register "Prince Edward Island", "PE"
+
+        level offset(31984), "9.8%"
+        level offset(31985), "13.8%"
+        remainder            "16.7%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/quebec.rb

@@ -0,0 +1,14 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Quebec < Territory
+        register "Quebec", "Québec", "QC"
+
+        level 42390,  "16%"
+        level 84780,  "20%"
+        level 103150, "24%"
+        remainder     "25.75%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/saskatchewan.rb

@@ -0,0 +1,13 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Saskatchewan < Territory
+        register "Saskatchewan", "SK"
+
+        level offset(44601), "11%"
+        level offset(82829), "13%"
+        remainder            "15%"
+      end
+    end
+  end
+end

data/lib/income_tax/countries/canada/yukon.rb

@@ -0,0 +1,15 @@
+module IncomeTax
+  module Countries
+    class Canada
+      class Yukon < Territory
+        register "Yukon", "YT"
+
+        level offset(45282),  "6.4%"
+        level offset(45281),  "9%"
+        level offset(49825),  "10.9%"
+        level offset(359612), "12.8%"
+        remainder             "15%"
+      end
+    end
+  end
+end

data/lib/income_tax/rate.rb

@@ -104,6 +104,11 @@ module IncomeTax
       other.class == self.class and other == self
     end
 
+    def ==(other)
+      return false unless other.is_a? Numeric
+      super
+    end
+
     def hash
       to_s.hash ^ to_d.hash
     end

data/lib/income_tax/version.rb

@@ -1,3 +1,3 @@
 module IncomeTax
-  VERSION = "0.2.1"
+  VERSION = "0.3.0"
 end

data/readme.md

@@ -68,7 +68,7 @@ There is also a [full list of countries](locations.md).
 
 #### United States
 
-* **Federal only:** By default only federal taxes are calculated.
+* **Federal only:** By default, only federal taxes are calculated.
 * **State taxes:** Passing in the `state` option with either the full name of the state of the two letter abbreviation will also take state taxes into account.
 * **Washington, D.C.:** Use the state option as if it was a state, which by the way it should be.
 * **Guam, Puerto Rico, and other territories:** Treat them like separate countries.
@@ -80,6 +80,16 @@ IncomeTax.new("US", "100k", state: "California")
 IncomeTax.new("Guam", "100k")
 ```
 
+#### Canada
+
+* **Federal only:** By default, only federal taxes are calculated.
+* **Territorial taxes:** Passing in the `territory` option with either the full name of the state of the two letter abbreviation will also take state taxes into account.
+
+``` ruby
+IncomeTax.new("CA", "100k")
+IncomeTax.new("CA", "100k", territory: "British Columbia")
+```
+
 #### Switzerland
 
 You can use the `canton` option with either the full canton name or the two letter abbreviation.

data/spec/income_tax/countries/canada_spec.rb

@@ -1,99 +1,149 @@
 describe IncomeTax::Countries::Canada do
-  subject(:result) { described_class.new(income: income, income_type: type, tax_year: tax_year) }
+  subject(:result) { described_class.new(income: income, income_type: type, tax_year: tax_year, territory: territory) }
   let(:type) { :gross }
+  let(:territory) { nil }
 
-  describe "from gross income of 0" do
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 0                                         }
-    its(:rate)         { should be == Rational(0, 1)               }
-    its(:gross_income) { should be == 0                            }
-    its(:net_income)   { should be == 0                            }
-    its(:taxes)        { should be == 0                            }
-  end
+  describe "tax year 2015, federal taxes only" do
+    describe "from gross income of 0" do
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 0                                         }
+      its(:rate)         { should be == Rational(0, 1)               }
+      its(:gross_income) { should be == 0                            }
+      its(:net_income)   { should be == 0                            }
+      its(:taxes)        { should be == 0                            }
+    end
 
-  describe "from gross income of 1000" do
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 1000                                      }
-    its(:rate)         { should be == Rational(3, 20)              }
-    its(:gross_income) { should be == 1000                         }
-    its(:net_income)   { should be == 850                          }
-    its(:taxes)        { should be == 150                          }
-  end
+    describe "from gross income of 1000" do
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 1000                                      }
+      its(:rate)         { should be == Rational(3, 20)              }
+      its(:gross_income) { should be == 1000                         }
+      its(:net_income)   { should be == 850                          }
+      its(:taxes)        { should be == 150                          }
+    end
 
-  describe "from gross income of 10000" do
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 10000                                     }
-    its(:rate)         { should be == Rational(3, 20)              }
-    its(:gross_income) { should be == 10000                        }
-    its(:net_income)   { should be == 8500                         }
-    its(:taxes)        { should be == 1500                         }
-  end
+    describe "from gross income of 10000" do
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 10000                                     }
+      its(:rate)         { should be == Rational(3, 20)              }
+      its(:gross_income) { should be == 10000                        }
+      its(:net_income)   { should be == 8500                         }
+      its(:taxes)        { should be == 1500                         }
+    end
 
-  describe "from gross income of 100000" do
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 100000                                    }
-    its(:rate)         { should be == Rational(82, 425)            }
-    its(:gross_income) { should be == 100000                       }
-    its(:net_income)   { should be == 80705                        }
-    its(:taxes)        { should be == 19295                        }
-  end
+    describe "from gross income of 100000" do
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 100000                                    }
+      its(:rate)         { should be == Rational(82, 425)            }
+      its(:gross_income) { should be == 100000                       }
+      its(:net_income)   { should be == 80705                        }
+      its(:taxes)        { should be == 19295                        }
+    end
 
-  describe "from gross income of 100000000" do
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 100000000                                 }
-    its(:rate)         { should be == Rational(109, 376)           }
-    its(:gross_income) { should be == 100000000                    }
-    its(:net_income)   { should be == "71010862.55".to_d           }
-    its(:taxes)        { should be == "28989137.45".to_d           }
-  end
+    describe "from gross income of 100000000" do
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 100000000                                 }
+      its(:rate)         { should be == Rational(109, 376)           }
+      its(:gross_income) { should be == 100000000                    }
+      its(:net_income)   { should be == "71010862.55".to_d           }
+      its(:taxes)        { should be == "28989137.45".to_d           }
+    end
 
-  describe "from net income of 0" do
-    let(:type)         { :net                                      }
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 0                                         }
-    its(:rate)         { should be == Rational(0, 1)               }
-    its(:gross_income) { should be == 0                            }
-    its(:net_income)   { should be == 0                            }
-    its(:taxes)        { should be == 0                            }
-  end
+    describe "from net income of 0" do
+      let(:type)         { :net                                      }
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 0                                         }
+      its(:rate)         { should be == Rational(0, 1)               }
+      its(:gross_income) { should be == 0                            }
+      its(:net_income)   { should be == 0                            }
+      its(:taxes)        { should be == 0                            }
+    end
 
-  describe "from net income of 1000" do
-    let(:type)         { :net                                      }
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 1000                                      }
-    its(:rate)         { should be == Rational(3, 20)              }
-    its(:gross_income) { should be == "1176.47058823529412".to_d   }
-    its(:net_income)   { should be == 1000                         }
-    its(:taxes)        { should be == "176.470588235294118".to_d   }
-  end
+    describe "from net income of 1000" do
+      let(:type)         { :net                                      }
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 1000                                      }
+      its(:rate)         { should be == Rational(3, 20)              }
+      its(:gross_income) { should be == "1176.470588235294118".to_d  }
+      its(:net_income)   { should be == 1000                         }
+      its(:taxes)        { should be == "176.470588235294118".to_d   }
+    end
 
-  describe "from net income of 10000" do
-    let(:type)         { :net                                      }
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 10000                                     }
-    its(:rate)         { should be == Rational(3, 20)              }
-    its(:gross_income) { should be == "11764.705882352941".to_d    }
-    its(:net_income)   { should be == 10000                        }
-    its(:taxes)        { should be == "1764.70588235294118".to_d   }
-  end
+    describe "from net income of 10000" do
+      let(:type)         { :net                                      }
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 10000                                     }
+      its(:rate)         { should be == Rational(3, 20)              }
+      its(:gross_income) { should be == "11764.70588235294118".to_d  }
+      its(:net_income)   { should be == 10000                        }
+      its(:taxes)        { should be == "1764.70588235294118".to_d   }
+    end
+
+    describe "from net income of 100000" do
+      let(:type)         { :net                                      }
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 100000                                    }
+      its(:rate)         { should be == Rational(85, 411)            }
+      its(:gross_income) { should be == "126074.3243243243243".to_d  }
+      its(:net_income)   { should be == 100000                       }
+      its(:taxes)        { should be == "26074.3243243243243".to_d   }
+    end
 
-  describe "from net income of 100000" do
-    let(:type)         { :net                                      }
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 100000                                    }
-    its(:rate)         { should be == Rational(85, 411)            }
-    its(:gross_income) { should be == "126074.324324324324".to_d   }
-    its(:net_income)   { should be == 100000                       }
-    its(:taxes)        { should be == "26074.3243243243243".to_d   }
+    describe "from net income of 100000000" do
+      let(:type)         { :net                                      }
+      let(:tax_year)     { 2015                                      }
+      let(:income)       { 100000000                                 }
+      its(:rate)         { should be == Rational(69, 238)            }
+      its(:gross_income) { should be == "140829771.056338028".to_d   }
+      its(:net_income)   { should be == 100000000                    }
+      its(:taxes)        { should be == "40829771.056338028".to_d    }
+    end
   end
 
-  describe "from net income of 100000000" do
-    let(:type)         { :net                                      }
-    let(:tax_year)     { 2015                                      }
-    let(:income)       { 100000000                                 }
-    its(:rate)         { should be == Rational(69, 238)            }
-    its(:gross_income) { should be == "140829771.056338028".to_d   }
-    its(:net_income)   { should be == 100000000                    }
-    its(:taxes)        { should be == "40829771.056338028".to_d    }
+  describe "tax year 2016, taxes in Labrador" do
+    let(:tax_year)  { 2016       }
+    let(:territory) { "Labrador" }
+
+    describe "from gross income of 0" do
+      let(:income)       { 0                                         }
+      its(:rate)         { should be == Rational(0, 1)               }
+      its(:gross_income) { should be == 0                            }
+      its(:net_income)   { should be == 0                            }
+      its(:taxes)        { should be == 0                            }
+    end
+
+    describe "from gross income of 1000" do
+      let(:income)       { 1000                                      }
+      its(:rate)         { should be == Rational(37, 163)            }
+      its(:gross_income) { should be == 1000                         }
+      its(:net_income)   { should be == 773                          }
+      its(:taxes)        { should be == 227                          }
+    end
+
+    describe "from gross income of 100000" do
+      let(:income)       { 100000                                    }
+      its(:rate)         { should be == Rational(82, 271)            }
+      its(:gross_income) { should be == 100000                       }
+      its(:net_income)   { should be == "69741.724".to_d             }
+      its(:taxes)        { should be == "30258.276".to_d             }
+    end
+
+    describe "from net income of 0" do
+      let(:type)         { :net                                      }
+      let(:income)       { 0                                         }
+      its(:rate)         { should be == Rational(0, 1)               }
+      its(:gross_income) { should be == 0                            }
+      its(:net_income)   { should be == 0                            }
+      its(:taxes)        { should be == 0                            }
+    end
+
+    describe "from net income of 100000" do
+      let(:type)         { :net                                      }
+      let(:income)       { 100000                                    }
+      its(:rate)         { should be == Rational(137, 491)           }
+      its(:gross_income) { should be == "138702.1216683811839".to_d  }
+      its(:net_income)   { should be == 100000                       }
+      its(:taxes)        { should be == "38702.1216683811839".to_d   }
+    end
   end
 end

metadata

@@ -1,14 +1,14 @@
 --- !ruby/object:Gem::Specification
 name: income-tax
 version: !ruby/object:Gem::Version
-  version: 0.2.1
+  version: 0.3.0
 platform: ruby
 authors:
 - Konstantin Haase
 autorequire: 
 bindir: bin
 cert_chain: []
-date: 2015-11-29 00:00:00.000000000 Z
+date: 2016-02-05 00:00:00.000000000 Z
 dependencies: []
 description: Estimate Income Tax for different Countries
 email: income-tax-gem@rkh.im
@@ -61,6 +61,20 @@ files:
 - lib/income_tax/countries/cambodia.rb
 - lib/income_tax/countries/cameroon.rb
 - lib/income_tax/countries/canada.rb
+- lib/income_tax/countries/canada/alberta.rb
+- lib/income_tax/countries/canada/british_columbia.rb
+- lib/income_tax/countries/canada/federal.rb
+- lib/income_tax/countries/canada/manitoba.rb
+- lib/income_tax/countries/canada/new_brunswick.rb
+- lib/income_tax/countries/canada/newfoundland_and_labrador.rb
+- lib/income_tax/countries/canada/northwest_territories.rb
+- lib/income_tax/countries/canada/nova_scotia.rb
+- lib/income_tax/countries/canada/nunavut.rb
+- lib/income_tax/countries/canada/ontario.rb
+- lib/income_tax/countries/canada/prince_edward_island.rb
+- lib/income_tax/countries/canada/quebec.rb
+- lib/income_tax/countries/canada/saskatchewan.rb
+- lib/income_tax/countries/canada/yukon.rb
 - lib/income_tax/countries/cape_verde.rb
 - lib/income_tax/countries/caribbean_netherlands.rb
 - lib/income_tax/countries/cayman_islands.rb