@classytic/ca-tax 0.0.1

package/dist/gst-hst/index.d.mts

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+import { A as GST_RATE, C as CaSupplyCategory, D as classifySupply, E as PstBaseRule, F as getProvincialRegime, M as ProvincialRegime, N as ProvincialRegimeEntry, O as pstApplies, P as getCombinedRate, S as CA_SUPPLY_CATEGORIES, T as CaSupplyTreatment, _ as VEHICLE_ITC_CEILINGS, a as gst34Template, b as isSmallSupplier, c as CaSupplyType, d as ItcInput, f as PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, g as SmallSupplierInput, h as SMALL_SUPPLIER_THRESHOLD_MINOR, i as gst34LedgerAdapter, j as PROVINCIAL_REGIMES, k as CaProvince, l as CaTaxLeg, m as SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, n as Gst34Input, o as CaSalesTaxInput, p as PlaceOfSupplyInput, r as gst34Engine, s as CaSalesTaxResult, t as Gst34Breakdown, u as ItcExpenseKind, v as calculateCaSalesTax, w as CaSupplyClassification, x as placeOfSupply, y as claimableItc } from "../index2.mjs";
+export { CA_SUPPLY_CATEGORIES, type CaProvince, type CaSalesTaxInput, type CaSalesTaxResult, type CaSupplyCategory, type CaSupplyClassification, type CaSupplyTreatment, type CaSupplyType, type CaTaxLeg, GST_RATE, type Gst34Breakdown, type Gst34Input, type ItcExpenseKind, type ItcInput, PROVINCIAL_REGIMES, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, type PlaceOfSupplyInput, type ProvincialRegime, type ProvincialRegimeEntry, type PstBaseRule, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, SMALL_SUPPLIER_THRESHOLD_MINOR, type SmallSupplierInput, VEHICLE_ITC_CEILINGS, calculateCaSalesTax, claimableItc, classifySupply, getCombinedRate, getProvincialRegime, gst34Engine, gst34LedgerAdapter, gst34Template, isSmallSupplier, placeOfSupply, pstApplies };

package/dist/gst-hst/index.mjs

@@ -0,0 +1,2 @@
+import { _ as getCombinedRate, a as SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, c as calculateCaSalesTax, d as placeOfSupply, f as CA_SUPPLY_CATEGORIES, g as PROVINCIAL_REGIMES, h as GST_RATE, i as PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, l as claimableItc, m as pstApplies, n as gst34LedgerAdapter, o as SMALL_SUPPLIER_THRESHOLD_MINOR, p as classifySupply, r as gst34Template, s as VEHICLE_ITC_CEILINGS, t as gst34Engine, u as isSmallSupplier, v as getProvincialRegime } from "../gst-hst.mjs";
+export { CA_SUPPLY_CATEGORIES, GST_RATE, PROVINCIAL_REGIMES, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, SMALL_SUPPLIER_THRESHOLD_MINOR, VEHICLE_ITC_CEILINGS, calculateCaSalesTax, claimableItc, classifySupply, getCombinedRate, getProvincialRegime, gst34Engine, gst34LedgerAdapter, gst34Template, isSmallSupplier, placeOfSupply, pstApplies };

package/dist/gst-hst.mjs

@@ -0,0 +1,675 @@
+import { createLayeredRules } from "@classytic/tax-core/registry";
+import { firstEffectiveAt, isEffectiveAt, latestEntry } from "@classytic/tax-core/effective";
+//#region src/extend.ts
+/**
+* CA rule extensions — the boot-time hot-patch seam, composed from
+* `@classytic/tax-core/registry` (same pattern as bd-tax and us-tax).
+* Provincial budgets move rates and PST bases mid-year (NS's April-2025
+* cut, MB's January-2026 cloud expansion are exactly this shape) —
+* extensions carry dated windows so a patch is period-accurate.
+*/
+const rateLayer = createLayeredRules();
+const pstLayer = createLayeredRules();
+/** Register extensions (additive; later registrations matched first). */
+function extendCaTaxRules(extensions) {
+	if (extensions.provincialRates) rateLayer.register(extensions.provincialRates);
+	if (extensions.pstBaseRules) pstLayer.register(extensions.pstBaseRules);
+}
+/** Clear all registered extensions (tests / hot-reload). */
+function resetCaTaxRuleExtensions() {
+	rateLayer.reset();
+	pstLayer.reset();
+}
+/** @internal */
+function getCaRuleExtensions() {
+	return {
+		provincialRates: rateLayer.all(),
+		pstBaseRules: pstLayer.all()
+	};
+}
+//#endregion
+//#region src/gst-hst/rates.ts
+/** Federal GST rate (percent) — unchanged since 2008. */
+const GST_RATE = 5;
+const D = (iso) => new Date(iso);
+const ERA = D("2024-01-01");
+const PROVINCIAL_REGIMES = [
+	{
+		province: "AB",
+		regime: "GST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "NT",
+		regime: "GST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "NU",
+		regime: "GST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "YT",
+		regime: "GST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "ON",
+		regime: "HST",
+		hstRate: 13,
+		effectiveFrom: ERA
+	},
+	{
+		province: "NB",
+		regime: "HST",
+		hstRate: 15,
+		effectiveFrom: ERA
+	},
+	{
+		province: "NL",
+		regime: "HST",
+		hstRate: 15,
+		effectiveFrom: ERA
+	},
+	{
+		province: "PE",
+		regime: "HST",
+		hstRate: 15,
+		effectiveFrom: ERA
+	},
+	{
+		province: "NS",
+		regime: "HST",
+		hstRate: 15,
+		effectiveFrom: ERA,
+		effectiveTo: D("2025-03-31")
+	},
+	{
+		province: "NS",
+		regime: "HST",
+		hstRate: 14,
+		effectiveFrom: D("2025-04-01"),
+		notes: "Provincial part 10% → 9% (NOTICE342); 2026-27 budget maintains 14%"
+	},
+	{
+		province: "BC",
+		regime: "GST+PST",
+		provincialRate: 7,
+		provincialName: "PST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "SK",
+		regime: "GST+PST",
+		provincialRate: 6,
+		provincialName: "PST",
+		effectiveFrom: ERA
+	},
+	{
+		province: "MB",
+		regime: "GST+PST",
+		provincialRate: 7,
+		provincialName: "RST",
+		effectiveFrom: ERA,
+		notes: "Rate 7% since 2019; BASE extended to cloud/SaaS 1 Jan 2026 (see taxability)"
+	},
+	{
+		province: "QC",
+		regime: "GST+QST",
+		provincialRate: 9.975,
+		provincialName: "QST",
+		effectiveFrom: ERA,
+		notes: "Charged on the GST-EXCLUSIVE price (since 2013); administered by Revenu Québec"
+	}
+];
+/** Regime entry for a province at a date (host extensions first). Null for unknown codes. */
+function getProvincialRegime(province, asOf = /* @__PURE__ */ new Date()) {
+	const code = province.toUpperCase();
+	const candidates = [...getCaRuleExtensions().provincialRates, ...PROVINCIAL_REGIMES].filter((e) => e.province === code);
+	if (candidates.length === 0) return null;
+	return firstEffectiveAt(candidates, asOf) ?? latestEntry(candidates);
+}
+/**
+* Combined nominal rate for display (percent). NOTE: for GST+QST/PST this
+* is additive on the same base (both charge on the pre-GST price) — use
+* `calculateCaSalesTax` for actual leg amounts, not this sum.
+*/
+function getCombinedRate(province, asOf = /* @__PURE__ */ new Date()) {
+	const r = getProvincialRegime(province, asOf);
+	if (!r) return null;
+	if (r.regime === "HST") return r.hstRate ?? null;
+	if (r.regime === "GST") return 5;
+	return 5 + (r.provincialRate ?? 0);
+}
+//#endregion
+//#region src/gst-hst/taxability.ts
+/**
+* Supply classification — the VAT-family distinction the US pack could
+* not exercise and BD only partially does:
+*
+*   - TAXABLE     → charge tax, claim ITCs.
+*   - ZERO_RATED  → charge 0%, STILL claim ITCs (groceries, prescription
+*                   drugs, medical devices, exports, agriculture).
+*   - EXEMPT      → charge nothing, NO ITCs on related inputs
+*                   (residential rent, health, education, financial
+*                   services, childcare).
+*
+* `inputCreditAllowed` is therefore NOT derivable from the rate — 0% can
+* mean either. This is the semantic tax-core's `TaxClassRate` field was
+* designed to carry.
+*
+* PST/RST bases are narrower than GST's and province-specific; the
+* headline dated rule here: MANITOBA extended RST to cloud/SaaS services
+* effective 1 Jan 2026 (MLT Aikins / BDO, corroborated).
+*
+* Verified 4 Jul 2026 — research sheet §6 (+ the expired Dec-2024/Feb-2025
+* "GST holiday", deliberately NOT modelled: it lapsed 15 Feb 2025 with no
+* successor).
+*/
+const CA_SUPPLY_CATEGORIES = [
+	"STANDARD",
+	"GROCERY",
+	"PRESCRIPTION_DRUGS",
+	"MEDICAL_DEVICE",
+	"EXPORT",
+	"AGRICULTURE_FISHING",
+	"FEMININE_HYGIENE",
+	"RESIDENTIAL_RENT",
+	"HEALTH_SERVICES",
+	"EDUCATION",
+	"FINANCIAL_SERVICES",
+	"CHILDCARE",
+	"SAAS",
+	"GENERAL_SERVICE"
+];
+const ZERO_RATED = /* @__PURE__ */ new Set([
+	"GROCERY",
+	"PRESCRIPTION_DRUGS",
+	"MEDICAL_DEVICE",
+	"EXPORT",
+	"AGRICULTURE_FISHING",
+	"FEMININE_HYGIENE"
+]);
+const EXEMPT = /* @__PURE__ */ new Set([
+	"RESIDENTIAL_RENT",
+	"HEALTH_SERVICES",
+	"EDUCATION",
+	"FINANCIAL_SERVICES",
+	"CHILDCARE"
+]);
+/** Classify a category under the GST/HST/QST (VAT-side) rules. */
+function classifySupply(category) {
+	if (ZERO_RATED.has(category)) return {
+		treatment: "ZERO_RATED",
+		itcEligible: true
+	};
+	if (EXEMPT.has(category)) return {
+		treatment: "EXEMPT",
+		itcEligible: false
+	};
+	return {
+		treatment: "TAXABLE",
+		itcEligible: true
+	};
+}
+const PST_BASE_RULES = [
+	{
+		province: "BC",
+		category: "SAAS",
+		taxable: true
+	},
+	{
+		province: "SK",
+		category: "SAAS",
+		taxable: true
+	},
+	{
+		province: "MB",
+		category: "SAAS",
+		taxable: true,
+		effectiveFrom: /* @__PURE__ */ new Date("2026-01-01"),
+		notes: "RST base extended to cloud computing (SaaS/PaaS/IaaS, storage, hosting) 1 Jan 2026"
+	},
+	{
+		province: "BC",
+		category: "GENERAL_SERVICE",
+		taxable: false
+	},
+	{
+		province: "SK",
+		category: "GENERAL_SERVICE",
+		taxable: false
+	},
+	{
+		province: "MB",
+		category: "GENERAL_SERVICE",
+		taxable: false
+	},
+	{
+		province: "BC",
+		category: "GROCERY",
+		taxable: false
+	},
+	{
+		province: "SK",
+		category: "GROCERY",
+		taxable: false
+	},
+	{
+		province: "MB",
+		category: "GROCERY",
+		taxable: false
+	}
+];
+/**
+* Does the province's PST/RST apply to this category on this date?
+* Defaults: STANDARD (tangible goods) → true; zero-rated/exempt VAT
+* families → false; unlisted service categories → false (PST bases are
+* enumerative). Host extensions win.
+*/
+function pstApplies(province, category, asOf = /* @__PURE__ */ new Date()) {
+	const code = province.toUpperCase();
+	const rule = [...getCaRuleExtensions().pstBaseRules, ...PST_BASE_RULES].find((r) => r.province === code && r.category === category && (r.effectiveFrom === void 0 || isEffectiveAt({
+		effectiveFrom: r.effectiveFrom,
+		effectiveTo: r.effectiveTo
+	}, asOf)));
+	if (rule) return rule.taxable;
+	if (category === "STANDARD") return true;
+	if (ZERO_RATED.has(category) || EXEMPT.has(category)) return false;
+	return false;
+}
+//#endregion
+//#region src/gst-hst/calculate.ts
+/**
+* Place-of-supply (ETA Sch. IX; CRA Memoranda 3-3-3/-5/-6, simplified):
+* goods → delivery province; services/intangibles → recipient address,
+* falling back to where performed.
+*/
+function placeOfSupply(input) {
+	if (input.supplyType === "goods") {
+		const p = input.deliveryProvince ?? input.recipientProvince;
+		if (!p) throw new TypeError("goods supply requires deliveryProvince (destination governs)");
+		return p.toUpperCase();
+	}
+	const p = input.recipientProvince ?? input.performedProvince;
+	if (!p) throw new TypeError("service/intangible supply requires recipientProvince (or performedProvince fallback)");
+	return p.toUpperCase();
+}
+function calculateCaSalesTax(input) {
+	const asOf = input.asOf ?? /* @__PURE__ */ new Date();
+	const province = placeOfSupply(input);
+	const classification = classifySupply(input.category);
+	const regime = getProvincialRegime(province, asOf);
+	if (!regime) throw new TypeError(`Unknown province/territory code: ${province}`);
+	const legs = [];
+	if (classification.treatment === "TAXABLE") if (regime.regime === "HST") legs.push({
+		tax: "HST",
+		rate: regime.hstRate ?? 0,
+		amountMinor: Math.round(input.amountMinor * (regime.hstRate ?? 0) / 100),
+		authority: "CRA",
+		recoverable: true
+	});
+	else {
+		legs.push({
+			tax: "GST",
+			rate: 5,
+			amountMinor: Math.round(input.amountMinor * 5 / 100),
+			authority: "CRA",
+			recoverable: true
+		});
+		if (regime.regime === "GST+QST") legs.push({
+			tax: "QST",
+			rate: regime.provincialRate ?? 0,
+			amountMinor: Math.round(input.amountMinor * (regime.provincialRate ?? 0) / 100),
+			authority: "RQ",
+			recoverable: true
+		});
+		else if (regime.regime === "GST+PST" && pstApplies(province, input.category, asOf)) legs.push({
+			tax: regime.provincialName ?? "PST",
+			rate: regime.provincialRate ?? 0,
+			amountMinor: Math.round(input.amountMinor * (regime.provincialRate ?? 0) / 100),
+			authority: province,
+			recoverable: false
+		});
+	}
+	return {
+		province,
+		classification,
+		legs,
+		totalTaxMinor: legs.reduce((s, l) => s + l.amountMinor, 0)
+	};
+}
+/** Small-supplier threshold: $30,000 over four consecutive calendar quarters (CRA Memo 2-2). */
+const SMALL_SUPPLIER_THRESHOLD_MINOR = 3e6;
+/** Public service bodies: $50,000. */
+const PSB_SMALL_SUPPLIER_THRESHOLD_MINOR = 5e6;
+/** Simplified digital regime (non-resident vendors/platforms): $30,000 over 12 months, no ITCs. */
+const SIMPLIFIED_DIGITAL_THRESHOLD_MINOR = 3e6;
+/** Is the person still a small supplier (no obligation to register/collect)? */
+function isSmallSupplier(input) {
+	const threshold = input.publicServiceBody ? PSB_SMALL_SUPPLIER_THRESHOLD_MINOR : SMALL_SUPPLIER_THRESHOLD_MINOR;
+	if ((input.currentQuarterMinor ?? 0) > threshold) return false;
+	return input.trailingFourQuartersMinor <= threshold;
+}
+/** Class 10.1 passenger-vehicle ITC cost ceilings (pre-tax, cents) — dated. */
+const VEHICLE_ITC_CEILINGS = [
+	{
+		ceilingMinor: 37e5,
+		effectiveFrom: /* @__PURE__ */ new Date("2024-01-01"),
+		effectiveTo: /* @__PURE__ */ new Date("2024-12-31")
+	},
+	{
+		ceilingMinor: 38e5,
+		effectiveFrom: /* @__PURE__ */ new Date("2025-01-01"),
+		effectiveTo: /* @__PURE__ */ new Date("2025-12-31")
+	},
+	{
+		ceilingMinor: 39e5,
+		effectiveFrom: /* @__PURE__ */ new Date("2026-01-01")
+	}
+];
+/**
+* Claimable ITC for an input (cents). Rules: inputs relating to EXEMPT
+* outputs → 0; meals & entertainment → 50%; club dues → 0; passenger
+* vehicles → prorated to the dated cost ceiling.
+*/
+function claimableItc(input) {
+	if (input.relatedSupplyCategory) {
+		const { itcEligible } = classifySupply(input.relatedSupplyCategory);
+		if (!itcEligible) return 0;
+	}
+	switch (input.kind) {
+		case "club_dues": return 0;
+		case "meals_entertainment": return Math.round(input.taxPaidMinor * .5);
+		case "passenger_vehicle": {
+			const asOf = input.asOf ?? /* @__PURE__ */ new Date();
+			const ceiling = VEHICLE_ITC_CEILINGS.find((c) => asOf.getTime() >= c.effectiveFrom.getTime() && (c.effectiveTo === void 0 || asOf.getTime() <= c.effectiveTo.getTime())) ?? VEHICLE_ITC_CEILINGS[VEHICLE_ITC_CEILINGS.length - 1];
+			const cost = input.vehicleCostMinor ?? 0;
+			if (cost <= 0 || cost <= ceiling.ceilingMinor) return input.taxPaidMinor;
+			return Math.round(input.taxPaidMinor * ceiling.ceilingMinor / cost);
+		}
+		default: return input.taxPaidMinor;
+	}
+}
+//#endregion
+//#region src/gst-hst/gst34.ts
+const LINES = Object.freeze({
+	101: {
+		line: 101,
+		name: "Total Sales and Other Revenue",
+		description: "Total sales before GST/HST",
+		type: "input",
+		section: "Sales"
+	},
+	103: {
+		line: 103,
+		name: "GST/HST Collected or Collectible",
+		description: "Tax collected on taxable supplies",
+		type: "input",
+		section: "Collected"
+	},
+	104: {
+		line: 104,
+		name: "Adjustments (increase)",
+		description: "Adjustments increasing net tax",
+		type: "manual",
+		section: "Collected"
+	},
+	105: {
+		line: 105,
+		name: "Total GST/HST and Adjustments",
+		description: "103 + 104",
+		type: "calculated",
+		section: "Collected",
+		calculate: (d) => (d[103] || 0) + (d[104] || 0)
+	},
+	106: {
+		line: 106,
+		name: "Input Tax Credits (ITCs)",
+		description: "ITCs for the period",
+		type: "input",
+		section: "ITCs"
+	},
+	107: {
+		line: 107,
+		name: "Adjustments (decrease)",
+		description: "Adjustments decreasing net tax",
+		type: "manual",
+		section: "ITCs"
+	},
+	108: {
+		line: 108,
+		name: "Total ITCs and Adjustments",
+		description: "106 + 107",
+		type: "calculated",
+		section: "ITCs",
+		calculate: (d) => (d[106] || 0) + (d[107] || 0)
+	},
+	109: {
+		line: 109,
+		name: "Net Tax",
+		description: "105 − 108",
+		type: "calculated",
+		section: "Net Tax",
+		calculate: (d) => (d[105] || 0) - (d[108] || 0)
+	},
+	110: {
+		line: 110,
+		name: "Instalments Paid",
+		description: "Instalments and net-tax payments already made",
+		type: "manual",
+		section: "Credits"
+	},
+	111: {
+		line: 111,
+		name: "Rebates",
+		description: "Rebates claimed on this return",
+		type: "manual",
+		section: "Credits"
+	},
+	112: {
+		line: 112,
+		name: "Total Other Credits",
+		description: "110 + 111",
+		type: "calculated",
+		section: "Credits",
+		calculate: (d) => (d[110] || 0) + (d[111] || 0)
+	},
+	113: {
+		line: 113,
+		name: "Balance",
+		description: "109 − 112",
+		type: "calculated",
+		section: "Balance",
+		calculate: (d) => (d[109] || 0) - (d[112] || 0)
+	},
+	205: {
+		line: 205,
+		name: "GST/HST Due on Real Property",
+		description: "Self-assessed on taxable real property",
+		type: "manual",
+		section: "Self-Assessed"
+	},
+	405: {
+		line: 405,
+		name: "Other GST/HST Self-Assessed",
+		description: "Imported services, other self-assessments",
+		type: "manual",
+		section: "Self-Assessed"
+	},
+	"113C": {
+		line: "113C",
+		name: "Total Due or Refund",
+		description: "113 + 205 + 405",
+		type: "calculated",
+		section: "Result",
+		calculate: (d) => (d[113] || 0) + (d[205] || 0) + (d[405] || 0)
+	},
+	114: {
+		line: 114,
+		name: "Refund Claimed",
+		description: "When 113C is negative",
+		type: "calculated",
+		section: "Result",
+		calculate: (d) => {
+			const t = d["113C"] || 0;
+			return t < 0 ? Math.abs(t) : 0;
+		}
+	},
+	115: {
+		line: 115,
+		name: "Amount Owing",
+		description: "When 113C is positive",
+		type: "calculated",
+		section: "Result",
+		calculate: (d) => {
+			const t = d["113C"] || 0;
+			return t > 0 ? t : 0;
+		}
+	}
+});
+const CALC_ORDER = [
+	105,
+	108,
+	109,
+	112,
+	113,
+	"113C",
+	114,
+	115
+];
+/** The GST34 grid as a tax-core `TaxReportTemplate`. */
+const gst34Template = {
+	name: "CRA GST/HST Return (GST34)",
+	lines: LINES,
+	calculate(inputData, manualData = {}) {
+		const result = {
+			...inputData,
+			...manualData
+		};
+		for (const line of CALC_ORDER) {
+			const def = LINES[line];
+			if (def?.calculate) result[line] = def.calculate(result);
+		}
+		return result;
+	},
+	summarize(calculated) {
+		return {
+			sales: calculated[101] || 0,
+			taxCollected: calculated[105] || 0,
+			itcs: calculated[108] || 0,
+			netTax: calculated[109] || 0,
+			balance: calculated["113C"] || 0,
+			refund: calculated[114] || 0,
+			owing: calculated[115] || 0,
+			isRefund: (calculated["113C"] || 0) < 0
+		};
+	}
+};
+function nonNegInt(value, field) {
+	if (typeof value !== "number" || !Number.isInteger(value) || value < 0) throw new TypeError(`${field} must be a non-negative integer (cents), got ${String(value)}`);
+	return value;
+}
+/** The GST34 as a tax-core TaxEngine. Negative `totalOwing` = refund position (line 114). */
+const gst34Engine = {
+	validate(input) {
+		const raw = input;
+		if (!raw || typeof raw !== "object") throw new TypeError("GST34 input must be an object");
+		const period = raw.period;
+		if (!period || !(period.start instanceof Date) || !(period.end instanceof Date) || typeof period.label !== "string" || period.start.getTime() > period.end.getTime()) throw new TypeError("period must be { start: Date, end: Date, label } with start <= end");
+		return {
+			period,
+			salesMinor: nonNegInt(raw.salesMinor, "salesMinor"),
+			taxCollectedMinor: nonNegInt(raw.taxCollectedMinor, "taxCollectedMinor"),
+			adjustmentsIncreaseMinor: nonNegInt(raw.adjustmentsIncreaseMinor ?? 0, "adjustmentsIncreaseMinor"),
+			itcsMinor: nonNegInt(raw.itcsMinor, "itcsMinor"),
+			adjustmentsDecreaseMinor: nonNegInt(raw.adjustmentsDecreaseMinor ?? 0, "adjustmentsDecreaseMinor"),
+			instalmentsMinor: nonNegInt(raw.instalmentsMinor ?? 0, "instalmentsMinor"),
+			rebatesMinor: nonNegInt(raw.rebatesMinor ?? 0, "rebatesMinor"),
+			selfAssessedRealPropertyMinor: nonNegInt(raw.selfAssessedRealPropertyMinor ?? 0, "selfAssessedRealPropertyMinor"),
+			selfAssessedOtherMinor: nonNegInt(raw.selfAssessedOtherMinor ?? 0, "selfAssessedOtherMinor")
+		};
+	},
+	compute(input) {
+		const lines = gst34Template.calculate({
+			101: input.salesMinor,
+			103: input.taxCollectedMinor,
+			106: input.itcsMinor
+		}, {
+			104: input.adjustmentsIncreaseMinor ?? 0,
+			107: input.adjustmentsDecreaseMinor ?? 0,
+			110: input.instalmentsMinor ?? 0,
+			111: input.rebatesMinor ?? 0,
+			205: input.selfAssessedRealPropertyMinor ?? 0,
+			405: input.selfAssessedOtherMinor ?? 0
+		});
+		return {
+			jurisdiction: "CA",
+			category: "gst-hst",
+			period: input.period,
+			totalOwing: lines["113C"] ?? 0,
+			currency: "CAD",
+			breakdown: {
+				lines,
+				netTaxMinor: lines[109] ?? 0,
+				refundMinor: lines[114] ?? 0,
+				owingMinor: lines[115] ?? 0
+			}
+		};
+	},
+	render(obligation) {
+		return JSON.stringify({
+			form: "GST34",
+			...obligation
+		}, null, 2);
+	}
+};
+/**
+* Settlement adapter. Owing: clear the collected-liability, recognize the
+* ITC receivable consumption, pay cash. Refund: net tax is negative — a
+* receivable from CRA. Roles: `gst-hst-payable`, `gst-hst-itc-receivable`,
+* `cash`, `cra-receivable`.
+*/
+const gst34LedgerAdapter = { toJournalEntries(obligation, options) {
+	const b = obligation.breakdown;
+	const date = options.postingDate ?? obligation.period.end;
+	const collected = b.lines[105] ?? 0;
+	const itcs = b.lines[108] ?? 0;
+	const items = [];
+	if (collected > 0) items.push({
+		account: options.resolveAccount("gst-hst-payable"),
+		debit: collected,
+		credit: 0
+	});
+	if (itcs > 0) items.push({
+		account: options.resolveAccount("gst-hst-itc-receivable"),
+		debit: 0,
+		credit: itcs
+	});
+	if (obligation.totalOwing > 0) items.push({
+		account: options.resolveAccount("cash"),
+		debit: 0,
+		credit: obligation.totalOwing
+	});
+	else if (obligation.totalOwing < 0) items.push({
+		account: options.resolveAccount("cra-receivable"),
+		debit: -obligation.totalOwing,
+		credit: 0
+	});
+	const diff = items.reduce((s, i) => s + i.debit, 0) - items.reduce((s, i) => s + i.credit, 0);
+	if (diff !== 0) items.push({
+		account: options.resolveAccount(diff > 0 ? "cra-receivable" : "gst-hst-payable"),
+		debit: diff < 0 ? -diff : 0,
+		credit: diff > 0 ? diff : 0
+	});
+	return [{
+		journalType: "TAX",
+		date,
+		label: `GST/HST return (GST34) — ${obligation.period.label}`,
+		...options.partnerId !== void 0 ? { partner: options.partnerId } : {},
+		journalItems: items
+	}];
+} };
+//#endregion
+export { getCombinedRate as _, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR as a, resetCaTaxRuleExtensions as b, calculateCaSalesTax as c, placeOfSupply as d, CA_SUPPLY_CATEGORIES as f, PROVINCIAL_REGIMES as g, GST_RATE as h, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR as i, claimableItc as l, pstApplies as m, gst34LedgerAdapter as n, SMALL_SUPPLIER_THRESHOLD_MINOR as o, classifySupply as p, gst34Template as r, VEHICLE_ITC_CEILINGS as s, gst34Engine as t, isSmallSupplier as u, getProvincialRegime as v, extendCaTaxRules as y };