@equisoft/tax-ca 2026.9.0 → 2026.9.1

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Files changed (5) hide show
  1. package/dist/pension/canada-pension-plan.js +2 -26
  2. package/dist/pension/public-pension-plan.d.ts +12 -0
  3. package/dist/pension/public-pension-plan.js +31 -0
  4. package/dist/pension/quebec-pension-plan.js +2 -26
  5. package/package.json +1 -1
package/dist/pension/canada-pension-plan.js CHANGED
@@ -11,8 +11,8 @@ Revised
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  */
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  Object.defineProperty(exports, "__esModule", { value: true });
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  exports.CPP = void 0;
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- const date_1 = require("../utils/date");
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  const math_1 = require("../utils/math");
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+ const public_pension_plan_1 = require("./public-pension-plan");
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  exports.CPP = {
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  PENSIONABLE_EARNINGS: {
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  BASIC_EXEMPTION: 3500,
@@ -146,31 +146,7 @@ exports.CPP = {
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  },
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  YEARS_TO_FULL_PENSION: 40,
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  getRequestDateFactor(birthDate, requestDate, customReferenceDate) {
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- const { BONUS, PENALTY } = this.MONTHLY_DELAY;
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- const minRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MIN_REQUEST_AGE);
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- const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MAX_REQUEST_AGE);
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- const referenceDate = customReferenceDate || (0, date_1.addYearsToDate)(birthDate, this.DEFAULT_REFERENCE_AGE);
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- const monthsToToday = (0, date_1.getMonthsDiff)(birthDate, (0, date_1.now)());
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- const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
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- const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
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- const monthsToReferenceDate = (0, date_1.getMonthsDiff)(birthDate, referenceDate);
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- const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
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- const monthsToLastBirthDay = monthsToToday - (monthsToToday % 12);
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- // Request date is before minimum request date
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- if (monthsToRequestDate < monthsToMinRequestDate) {
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- return 0;
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- }
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- // Analysis date is after the maximum request date
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- if (monthsToMaxRequestDate < monthsToToday) {
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- return 1;
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- }
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- // Analysis date is after reference date and request date is before last birthday
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- if (monthsToToday > monthsToReferenceDate && monthsToRequestDate < monthsToLastBirthDay) {
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- return 1;
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- }
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- let monthsDelta = (0, math_1.clamp)(monthsToRequestDate, monthsToMinRequestDate, monthsToMaxRequestDate);
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- monthsDelta -= Math.max(monthsToLastBirthDay, monthsToReferenceDate);
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- return 1 + (monthsDelta * (monthsDelta >= 0 ? BONUS : PENALTY));
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+ return (0, public_pension_plan_1.getPublicPensionRequestDateFactor)(this, birthDate, requestDate, customReferenceDate);
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  },
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  getAverageIndexationRate() {
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  const sum = this.INDEXATION_RATE_REFERENCES.reduce((previous, current) => previous + current[1], 0);
package/dist/pension/public-pension-plan.d.ts CHANGED
@@ -61,3 +61,15 @@ export interface PublicPensionPlan {
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  getRequestDateFactor(birthDate: Date, requestDate: Date, customReferenceDate?: Date): number;
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  getAverageIndexationRate(): number;
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  }
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+ /**
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+ * Deferral/penalty factor applied to a CPP/QPP retirement pension, anchored at the reference age
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+ * (65 by default, or `customReferenceDate`).
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+ *
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+ * The factor is a pure function of the birth date and the request date: it does not depend on the
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+ * current date. For each month the request is deferred past the reference age it adds
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+ * `MONTHLY_DELAY.BONUS` (up to `MAX_REQUEST_AGE`); for each month before the reference age it removes
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+ * `MONTHLY_DELAY.PENALTY` (down to `MIN_REQUEST_AGE`).
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+ *
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+ * Returns 0 when the request date is before the minimum request age.
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+ */
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+ export declare function getPublicPensionRequestDateFactor(plan: PublicPensionPlan, birthDate: Date, requestDate: Date, customReferenceDate?: Date): number;
package/dist/pension/public-pension-plan.js CHANGED
@@ -1,2 +1,33 @@
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  "use strict";
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  Object.defineProperty(exports, "__esModule", { value: true });
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+ exports.getPublicPensionRequestDateFactor = getPublicPensionRequestDateFactor;
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+ const date_1 = require("../utils/date");
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+ const math_1 = require("../utils/math");
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+ /**
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+ * Deferral/penalty factor applied to a CPP/QPP retirement pension, anchored at the reference age
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+ * (65 by default, or `customReferenceDate`).
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+ *
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+ * The factor is a pure function of the birth date and the request date: it does not depend on the
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+ * current date. For each month the request is deferred past the reference age it adds
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+ * `MONTHLY_DELAY.BONUS` (up to `MAX_REQUEST_AGE`); for each month before the reference age it removes
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+ * `MONTHLY_DELAY.PENALTY` (down to `MIN_REQUEST_AGE`).
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+ *
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+ * Returns 0 when the request date is before the minimum request age.
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+ */
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+ function getPublicPensionRequestDateFactor(plan, birthDate, requestDate, customReferenceDate) {
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+ const { BONUS, PENALTY } = plan.MONTHLY_DELAY;
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+ const minRequestDate = (0, date_1.addYearsToDate)(birthDate, plan.MIN_REQUEST_AGE);
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+ const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, plan.MAX_REQUEST_AGE);
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+ const referenceDate = customReferenceDate || (0, date_1.addYearsToDate)(birthDate, plan.DEFAULT_REFERENCE_AGE);
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+ const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
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+ const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
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+ const monthsToReferenceDate = (0, date_1.getMonthsDiff)(birthDate, referenceDate);
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+ const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
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+ // Request date is before the minimum request date
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+ if (monthsToRequestDate < monthsToMinRequestDate) {
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+ return 0;
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+ }
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+ const monthsDelta = (0, math_1.clamp)(monthsToRequestDate, monthsToMinRequestDate, monthsToMaxRequestDate)
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+ - monthsToReferenceDate;
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+ return 1 + (monthsDelta * (monthsDelta >= 0 ? BONUS : PENALTY));
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+ }
package/dist/pension/quebec-pension-plan.js CHANGED
@@ -8,8 +8,8 @@ Revised
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  */
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  Object.defineProperty(exports, "__esModule", { value: true });
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  exports.QPP = void 0;
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- const date_1 = require("../utils/date");
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  const math_1 = require("../utils/math");
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+ const public_pension_plan_1 = require("./public-pension-plan");
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  exports.QPP = {
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  PENSIONABLE_EARNINGS: {
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  BASIC_EXEMPTION: 3500,
@@ -145,31 +145,7 @@ exports.QPP = {
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  },
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  YEARS_TO_FULL_PENSION: 40,
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  getRequestDateFactor(birthDate, requestDate, customReferenceDate) {
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- const { BONUS, PENALTY } = this.MONTHLY_DELAY;
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- const minRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MIN_REQUEST_AGE);
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- const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MAX_REQUEST_AGE);
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- const referenceDate = customReferenceDate || (0, date_1.addYearsToDate)(birthDate, this.DEFAULT_REFERENCE_AGE);
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- const monthsToToday = (0, date_1.getMonthsDiff)(birthDate, (0, date_1.now)());
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- const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
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- const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
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- const monthsToReferenceDate = (0, date_1.getMonthsDiff)(birthDate, referenceDate);
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- const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
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- const monthsToLastBirthDay = monthsToToday - (monthsToToday % 12);
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- // Request date is before minimum request date
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- if (monthsToRequestDate < monthsToMinRequestDate) {
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- return 0;
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- }
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- // Analysis date is after the maximum request date
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- if (monthsToMaxRequestDate < monthsToToday) {
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- return 1;
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- }
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- // Analysis date is after reference date and request date is before last birthday
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- if (monthsToToday > monthsToReferenceDate && monthsToRequestDate < monthsToLastBirthDay) {
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- return 1;
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- }
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- let monthsDelta = (0, math_1.clamp)(monthsToRequestDate, monthsToMinRequestDate, monthsToMaxRequestDate);
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- monthsDelta -= Math.max(monthsToLastBirthDay, monthsToReferenceDate);
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- return 1 + (monthsDelta * (monthsDelta >= 0 ? BONUS : PENALTY));
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+ return (0, public_pension_plan_1.getPublicPensionRequestDateFactor)(this, birthDate, requestDate, customReferenceDate);
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  },
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  getAverageIndexationRate() {
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  const sum = this.INDEXATION_RATE_REFERENCES.reduce((previous, current) => previous + current[1], 0);
package/package.json CHANGED
@@ -1,6 +1,6 @@
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  {
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  "name": "@equisoft/tax-ca",
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- "version": "2026.9.0",
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+ "version": "2026.9.1",
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  "description": "Canadian tax data and calculation functions.",
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  "main": "dist/index.js",
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  "types": "dist/index.d.ts",