@classytic/ca-tax 0.0.1

package/docs/research-2026-07.md

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+# Canada GST/HST/PST rules research — verified 4 July 2026
+
+Web-research pass, 4 Jul 2026; primary sources preferred (canada.ca/CRA,
+Revenu Québec, provincial budgets; Ryan/BDO/MLT Aikins/EY corroboration).
+Provenance record for every value in `src/`.
+
+## 1. Rates (CRA "which rate" + NOTICE342 + NS 2026-27 budget + RQ tables)
+
+GST 5%. HST: ON 13; NB/NL/PE 15; **NS 15 → 14 effective 1 Apr 2025**
+(NOTICE342; provincial part 10→9; the NS 2026-27 budget, tabled 23 Feb
+2026, maintains 14 — no further cut scheduled). PST: BC 7, SK 6, MB RST 7
+(rate stable since 2019; **BASE extended to cloud/SaaS/PaaS/IaaS/storage/
+hosting effective 1 Jan 2026** — MLT Aikins + BDO). QST 9.975, charged on
+the **GST-exclusive** price (since 1 Jan 2013), administered by RQ.
+No other enacted future rate changes found.
+
+## 2. Registration
+
+Small supplier: **$30,000** worldwide taxable+zero-rated supplies over
+four consecutive calendar quarters AND per single quarter (immediate loss
+on a one-quarter blowout; one-month grace on the rolling test). PSBs
+$50,000; charities also a $250k gross-revenue test. Unchanged since 1991
+(CRA Memo 2-2). Simplified non-resident digital regime (2021): $30k/12mo,
+simplified registration, **no ITCs**, quarterly; unchanged.
+
+## 3. ITC restrictions
+
+Meals & entertainment 50% (80% long-haul truckers). Club dues: denied.
+Passenger vehicle (Class 10.1) ITC ceilings: $37k (2024) / $38k (2025) /
+**$39k (2026)** — Finance Canada, Jan 2026. ZEV $61k. Québec large-business
+ITR restrictions fully phased out since 1 Jan 2021; ON/PE RITC recapture
+long gone — no recapture remains anywhere.
+
+## 4. Zero-rated vs exempt (RC4022)
+
+Zero-rated (0%, ITCs flow): basic groceries, prescription drugs +
+dispensing, medical/assistive devices, feminine hygiene, agriculture &
+fishing products, exports, international transportation. Exempt (no tax,
+NO ITCs): long-term residential rent + used residential housing, most
+health/medical/dental, education (credit courses/tutoring), childcare,
+most financial services, legal aid, most charity/PSB supplies, music
+lessons. **GST holiday (Bill C-78) ran 14 Dec 2024 – 15 Feb 2025 only —
+expired, no successor** (deliberately unmodelled). **First-Time Home
+Buyers' GST Rebate ENACTED** — Bill C-4, Royal Assent 12 Mar 2026: 100%
+GST rebate on new homes ≤ $1M, phasing to nil at $1.5M, retroactive to
+agreements on/after 20 Mar 2025 (housing-module concern; not in 0.1.0).
+
+## 5. GST34 (CRA return instructions)
+
+Lines confirmed: 101 sales · 103/104→105 collected · 106/107→108 ITCs ·
+109 net tax · 110/111→112 credits · 113 (+205/405 self-assessed → 113C)
+· 114 refund / 115 owing. **E-filing mandatory for periods beginning
+2024+** (except charities/SLFIs); paper penalty $100/$250.
+
+## 6. Place of supply (ETA Sch. IX; Memoranda 3-3-2…3-3-6)
+
+Goods → province of delivery/making-available (destination governs).
+Services → recipient's address obtained in the ordinary course; no
+address → where performed (fallback highest-rate candidate). IPP → where
+usable + recipient address. Exports → zero-rated, not provincially
+allocated.
+
+## Open items / honest flags
+
+- **Quick Method deliberately NOT shipped in 0.1.0**: the post-NS-cut
+  remittance cells (9.4% services / 4.7% goods in NS) rest on 3+
+  secondary sources but could not be verified byte-for-byte against CRA
+  RC4058 (fetch-blocked). Ship after RC4058 verification.
+- "Nothing like the GST holiday active now" — absence-of-evidence
+  (medium confidence).
+- PE/SK/BC "no changes" — medium-high (all 2026 rate tables show status
+  quo).

package/package.json

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+{
+  "name": "@classytic/ca-tax",
+  "version": "0.0.1",
+  "description": "Canadian corporate tax engine for @classytic/tax-core — federal T2, Alberta AT1 and Québec CO-17 with form definitions traced to the published forms, plus GST/HST/PST/QST with dated provincial regimes.",
+  "type": "module",
+  "license": "MIT",
+  "author": "Sadman Chowdhury (Github: @siam923)",
+  "sideEffects": false,
+  "keywords": [
+    "canada",
+    "cra",
+    "t2",
+    "at1",
+    "co-17",
+    "corporate-tax",
+    "alberta",
+    "quebec",
+    "tax",
+    "tax-engine",
+    "gst",
+    "hst",
+    "pst",
+    "qst",
+    "gst34",
+    "cca",
+    "netfile",
+    "classytic"
+  ],
+  "exports": {
+    ".": {
+      "types": "./dist/index.d.mts",
+      "default": "./dist/index.mjs"
+    },
+    "./forms": {
+      "types": "./dist/forms/index.d.mts",
+      "default": "./dist/forms/index.mjs"
+    },
+    "./gst-hst": {
+      "types": "./dist/gst-hst/index.d.mts",
+      "default": "./dist/gst-hst/index.mjs"
+    },
+    "./t2": {
+      "types": "./dist/t2/index.d.mts",
+      "default": "./dist/t2/index.mjs"
+    }
+  },
+  "files": [
+    "dist",
+    "README.md",
+    "LICENSE",
+    "CHANGELOG.md",
+    "docs"
+  ],
+  "publishConfig": {
+    "access": "public"
+  },
+  "scripts": {
+    "build": "tsdown",
+    "dev": "tsdown --watch",
+    "test": "vitest run",
+    "test:watch": "vitest",
+    "typecheck": "tsc --noEmit",
+    "lint": "biome check src/ tests/",
+    "lint:fix": "biome check src/ tests/ --write",
+    "check": "biome ci src/ tests/ --diagnostic-level=error",
+    "prepublishOnly": "npm run check && npm run build && npm run typecheck && npm test"
+  },
+  "peerDependencies": {
+    "@classytic/primitives": ">=0.9.0",
+    "@classytic/tax-core": ">=0.1.0"
+  },
+  "devDependencies": {
+    "@biomejs/biome": "^2.4.10",
+    "@classytic/primitives": "^0.9.0",
+    "@classytic/tax-core": "^0.1.0",
+    "@types/node": "^25.6.0",
+    "tsdown": "^0.22.3",
+    "typescript": "^5.9.3",
+    "vitest": "^3.2.4"
+  },
+  "engines": {
+    "node": ">=20"
+  },
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/classytic/ca-tax.git"
+  },
+  "homepage": "https://github.com/classytic/ca-tax#readme",
+  "bugs": {
+    "url": "https://github.com/classytic/ca-tax/issues"
+  }
+}