@equisoft/tax-us 0.0.1-snapshot.20250723132536

package/dist/investments/registered-education-savings-plan/canada-education-savings-grant.js

@@ -0,0 +1,23 @@
+"use strict";
+/*
+ Sources
+ https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-education-savings-plans-resps/canada-education-savings-programs-cesp/canada-education-savings-grant-cesg.html
+
+ Last updated
+ 2025-02-07
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.CanadaEducationSavingsGrant = void 0;
+const savings_grant_1 = require("./savings-grant");
+const canadaEducationSavingsGrantConfig = {
+    MAX_GRANT: 7200,
+    MAX_BENEFICIARY_AGE: 17,
+    MAX_AMOUNT_YEARLY_FOR_GRANT: 2500,
+    YEARLY_GRANT_PERCENT: 0.2,
+    MAX_AMOUNT_FOR_SUPP_GRANT: 500,
+    SUPP_GRANT_PERCENT: {
+        LOW_INCOME: 0.2,
+        MEDIUM_INCOME: 0.1,
+    },
+};
+exports.CanadaEducationSavingsGrant = (0, savings_grant_1.initializeSavingsGrant)(canadaEducationSavingsGrantConfig);

package/dist/investments/registered-education-savings-plan/canada-learning-bond.d.ts

@@ -0,0 +1,12 @@
+export interface CanadaLearningBond {
+    OPENING_YEAR_CLB: number;
+    YEARLY_CLB: number;
+    MAX_BENEFICIARY_AGE: number;
+    getTotalForAYear(income: number, beneficiaryAge?: number, accountOpeningYear?: boolean): number;
+}
+export interface CanadaLearningBondData {
+    OPENING_YEAR_CLB: number;
+    YEARLY_CLB: number;
+    MAX_BENEFICIARY_AGE: number;
+}
+export declare const CanadaLearningBond: CanadaLearningBond;

package/dist/investments/registered-education-savings-plan/canada-learning-bond.js

@@ -0,0 +1,19 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.CanadaLearningBond = void 0;
+const income_level_1 = require("./income-level");
+const canadaLearningBondData = {
+    OPENING_YEAR_CLB: 500,
+    YEARLY_CLB: 100,
+    MAX_BENEFICIARY_AGE: 15,
+};
+const getTotalForAYear = (income, beneficiaryAge = 0, accountOpeningYear = false) => {
+    let total = 0;
+    const { MAX_BENEFICIARY_AGE, OPENING_YEAR_CLB, YEARLY_CLB } = canadaLearningBondData;
+    const incomeLevel = income_level_1.IncomeLevel.getIncomeLevel(income);
+    if (incomeLevel === income_level_1.IncomeLevelType.LOW && beneficiaryAge <= MAX_BENEFICIARY_AGE) {
+        total = accountOpeningYear ? OPENING_YEAR_CLB : YEARLY_CLB;
+    }
+    return total;
+};
+exports.CanadaLearningBond = Object.assign(Object.assign({}, canadaLearningBondData), { getTotalForAYear });

package/dist/investments/registered-education-savings-plan/income-level.d.ts

@@ -0,0 +1,11 @@
+export declare enum IncomeLevelType {
+    LOW = "LOW",
+    MEDIUM = "MEDIUM",
+    HIGH = "HIGH"
+}
+export interface IncomeLevel {
+    LOW_INCOME_THRESHOLD: number;
+    MEDIUM_INCOME_THRESHOLD: number;
+    getIncomeLevel(income: number): IncomeLevelType;
+}
+export declare const IncomeLevel: IncomeLevel;

package/dist/investments/registered-education-savings-plan/income-level.js

@@ -0,0 +1,32 @@
+"use strict";
+/*
+ Sources
+ https://www.canada.ca/fr/services/prestations/education/epargne-etudes/estimation-montants.html?utm_source=chatgpt.com#_faible-rev
+
+ Last updated
+ 2025-02-07
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.IncomeLevel = exports.IncomeLevelType = void 0;
+const LOW_INCOME_THRESHOLD = 55867;
+const MEDIUM_INCOME_THRESHOLD = 111735;
+var IncomeLevelType;
+(function (IncomeLevelType) {
+    IncomeLevelType["LOW"] = "LOW";
+    IncomeLevelType["MEDIUM"] = "MEDIUM";
+    IncomeLevelType["HIGH"] = "HIGH";
+})(IncomeLevelType || (exports.IncomeLevelType = IncomeLevelType = {}));
+const getIncomeLevel = (income) => {
+    if (income <= LOW_INCOME_THRESHOLD) {
+        return IncomeLevelType.LOW;
+    }
+    if (income <= MEDIUM_INCOME_THRESHOLD) {
+        return IncomeLevelType.MEDIUM;
+    }
+    return IncomeLevelType.HIGH;
+};
+exports.IncomeLevel = {
+    LOW_INCOME_THRESHOLD,
+    MEDIUM_INCOME_THRESHOLD,
+    getIncomeLevel,
+};

package/dist/investments/registered-education-savings-plan/index.d.ts

@@ -0,0 +1,7 @@
+export * from './canada-education-savings-grant';
+export * from './canada-learning-bond';
+export * from './quebec-education-savings-incentive';
+export * from './british-columbia-training-and-education-savings-grant';
+export * from './tuition-fees';
+export * from './income-level';
+export * from './beneficiary';

package/dist/investments/registered-education-savings-plan/index.js

@@ -0,0 +1,23 @@
+"use strict";
+var __createBinding = (this && this.__createBinding) || (Object.create ? (function(o, m, k, k2) {
+    if (k2 === undefined) k2 = k;
+    var desc = Object.getOwnPropertyDescriptor(m, k);
+    if (!desc || ("get" in desc ? !m.__esModule : desc.writable || desc.configurable)) {
+      desc = { enumerable: true, get: function() { return m[k]; } };
+    }
+    Object.defineProperty(o, k2, desc);
+}) : (function(o, m, k, k2) {
+    if (k2 === undefined) k2 = k;
+    o[k2] = m[k];
+}));
+var __exportStar = (this && this.__exportStar) || function(m, exports) {
+    for (var p in m) if (p !== "default" && !Object.prototype.hasOwnProperty.call(exports, p)) __createBinding(exports, m, p);
+};
+Object.defineProperty(exports, "__esModule", { value: true });
+__exportStar(require("./canada-education-savings-grant"), exports);
+__exportStar(require("./canada-learning-bond"), exports);
+__exportStar(require("./quebec-education-savings-incentive"), exports);
+__exportStar(require("./british-columbia-training-and-education-savings-grant"), exports);
+__exportStar(require("./tuition-fees"), exports);
+__exportStar(require("./income-level"), exports);
+__exportStar(require("./beneficiary"), exports);

package/dist/investments/registered-education-savings-plan/quebec-education-savings-incentive.d.ts

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+import { SavingsGrant } from './savings-grant';
+export declare const QuebecEducationSavingsIncentive: SavingsGrant;

package/dist/investments/registered-education-savings-plan/quebec-education-savings-incentive.js

@@ -0,0 +1,17 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.QuebecEducationSavingsIncentive = void 0;
+const savings_grant_1 = require("./savings-grant");
+const quebecEducationSavingsIncentiveConfig = {
+    MAX_GRANT: 3600,
+    MAX_BENEFICIARY_AGE: 17,
+    MAX_AMOUNT_YEARLY_FOR_GRANT: 2500,
+    YEARLY_GRANT_PERCENT: 0.1,
+    MAX_AMOUNT_FOR_SUPP_GRANT: 500,
+    SUPP_GRANT_PERCENT: {
+        LOW_INCOME: 0.1,
+        MEDIUM_INCOME: 0.05,
+    },
+};
+// eslint-disable-next-line max-len
+exports.QuebecEducationSavingsIncentive = (0, savings_grant_1.initializeSavingsGrant)(quebecEducationSavingsIncentiveConfig);

package/dist/investments/registered-education-savings-plan/savings-grant.d.ts

@@ -0,0 +1,25 @@
+import { IncomeLevelType } from './income-level';
+export interface SuppGrantPercent {
+    LOW_INCOME: number;
+    MEDIUM_INCOME: number;
+}
+export interface SavingsGrant {
+    MAX_GRANT: number;
+    MAX_BENEFICIARY_AGE: number;
+    MAX_AMOUNT_YEARLY_FOR_GRANT: number;
+    YEARLY_GRANT_PERCENT: number;
+    MAX_AMOUNT_FOR_SUPP_GRANT: number;
+    SUPP_GRANT_PERCENT: SuppGrantPercent;
+    getBaseGrant(contribution: number): number;
+    getSuppGrant(contribution: number, incomeLevel: IncomeLevelType): number;
+    getTotalForAYear(income: number, contribution: number, totalGrantAlreadyGiven?: number, beneficiaryAge?: number): number;
+}
+export interface SavingsGrantConfig {
+    MAX_GRANT: number;
+    MAX_BENEFICIARY_AGE: number;
+    MAX_AMOUNT_YEARLY_FOR_GRANT: number;
+    YEARLY_GRANT_PERCENT: number;
+    MAX_AMOUNT_FOR_SUPP_GRANT: number;
+    SUPP_GRANT_PERCENT: SuppGrantPercent;
+}
+export declare function initializeSavingsGrant(SavingsGrantConfig: SavingsGrantConfig): SavingsGrant;

package/dist/investments/registered-education-savings-plan/savings-grant.js

@@ -0,0 +1,51 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.initializeSavingsGrant = initializeSavingsGrant;
+const income_level_1 = require("./income-level");
+function initializeSavingsGrant(SavingsGrantConfig) {
+    const { MAX_GRANT, MAX_BENEFICIARY_AGE, MAX_AMOUNT_YEARLY_FOR_GRANT, YEARLY_GRANT_PERCENT, SUPP_GRANT_PERCENT, MAX_AMOUNT_FOR_SUPP_GRANT, } = SavingsGrantConfig;
+    const getBaseGrant = (contribution) => {
+        let totalGrantForAYear = 0;
+        if (contribution > MAX_AMOUNT_YEARLY_FOR_GRANT) {
+            totalGrantForAYear = YEARLY_GRANT_PERCENT * MAX_AMOUNT_YEARLY_FOR_GRANT;
+        }
+        else {
+            totalGrantForAYear = YEARLY_GRANT_PERCENT * contribution;
+        }
+        return totalGrantForAYear;
+    };
+    const getSuppGrant = (contribution, incomeLevel) => {
+        let suppGrant = 0;
+        const cappedContribution = Math.min(contribution, MAX_AMOUNT_FOR_SUPP_GRANT);
+        switch (incomeLevel) {
+            case income_level_1.IncomeLevelType.LOW:
+                suppGrant = SUPP_GRANT_PERCENT.LOW_INCOME * cappedContribution;
+                break;
+            case income_level_1.IncomeLevelType.MEDIUM:
+                suppGrant = SUPP_GRANT_PERCENT.MEDIUM_INCOME * cappedContribution;
+                break;
+        }
+        return suppGrant;
+    };
+    const getTotalForAYear = (income, contribution, totalGrantAlreadyGiven = 0, beneficiaryAge = 0) => {
+        if (totalGrantAlreadyGiven >= MAX_GRANT || beneficiaryAge > MAX_BENEFICIARY_AGE)
+            return 0;
+        // Grant
+        let totalGrantForAYear = getBaseGrant(contribution);
+        // Supp. grant
+        const incomeLevel = income_level_1.IncomeLevel.getIncomeLevel(income);
+        totalGrantForAYear += getSuppGrant(contribution, incomeLevel);
+        return totalGrantForAYear;
+    };
+    return {
+        MAX_AMOUNT_FOR_SUPP_GRANT,
+        MAX_AMOUNT_YEARLY_FOR_GRANT,
+        MAX_BENEFICIARY_AGE,
+        MAX_GRANT,
+        SUPP_GRANT_PERCENT,
+        YEARLY_GRANT_PERCENT,
+        getBaseGrant,
+        getSuppGrant,
+        getTotalForAYear,
+    };
+}

package/dist/investments/registered-education-savings-plan/tuition-fees.d.ts

@@ -0,0 +1,6 @@
+import { ByProvince, ProvinceCode } from '../../misc';
+export interface TuitionFees {
+    TuitionFeesData: ByProvince<number>;
+    getTuitionFeesByProvinceCode(provinceCode: ProvinceCode): number;
+}
+export declare const TuitionFees: TuitionFees;

package/dist/investments/registered-education-savings-plan/tuition-fees.js

@@ -0,0 +1,33 @@
+"use strict";
+/*
+ Sources
+ https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=3710004501&cubeTimeFrame.startYear=2024+%2F+2025&cubeTimeFrame.endYear=2024+%2F+2025&referencePeriods=20240101%2C20240101
+
+ Revised data
+ 2024-09-04
+
+ Last updated
+ 2025-02-07
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.TuitionFees = void 0;
+const TuitionFeesData = {
+    AB: 7734,
+    BC: 6607,
+    MB: 5534,
+    NB: 9470,
+    NL: 3727,
+    NS: 9762,
+    PE: 7728,
+    ON: 8514,
+    QC: 3594,
+    SK: 9609,
+    NT: 6000, // valeur hypothétique
+    NU: 6500, // valeur hypothétique
+    YT: 4350,
+};
+const getTuitionFeesByProvinceCode = (provinceCode) => TuitionFeesData[provinceCode];
+exports.TuitionFees = {
+    getTuitionFeesByProvinceCode,
+    TuitionFeesData,
+};

package/dist/investments/registered-retirement-income-fund.d.ts

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+export interface RegisteredRetirementIncomeFund {
+    MIN_WITHDRAWAL_PCT: {
+        [K: number]: number;
+    };
+}
+export declare const RRIF: RegisteredRetirementIncomeFund;
+export declare function getMinimumWithdrawalPercentage(beginningOfYearAge: number): number;

package/dist/investments/registered-retirement-income-fund.js

@@ -0,0 +1,68 @@
+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/completing-slips-summaries/t4rsp-t4rif-information-returns/payments/chart-prescribed-factors.html
+
+Conversion
+    None
+
+Revised
+    2024-01-18
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.RRIF = void 0;
+exports.getMinimumWithdrawalPercentage = getMinimumWithdrawalPercentage;
+exports.RRIF = {
+    MIN_WITHDRAWAL_PCT: {
+        50: 0.0250,
+        51: 0.0256,
+        52: 0.0263,
+        53: 0.0270,
+        54: 0.0278,
+        55: 0.0286,
+        56: 0.0294,
+        57: 0.0303,
+        58: 0.0313,
+        59: 0.0323,
+        60: 0.0333,
+        61: 0.0345,
+        62: 0.0357,
+        63: 0.0370,
+        64: 0.0385,
+        65: 0.0400,
+        66: 0.0417,
+        67: 0.0435,
+        68: 0.0455,
+        69: 0.0476,
+        70: 0.0500,
+        71: 0.0528,
+        72: 0.0540,
+        73: 0.0553,
+        74: 0.0567,
+        75: 0.0582,
+        76: 0.0598,
+        77: 0.0617,
+        78: 0.0636,
+        79: 0.0658,
+        80: 0.0682,
+        81: 0.0708,
+        82: 0.0738,
+        83: 0.0771,
+        84: 0.0808,
+        85: 0.0851,
+        86: 0.0899,
+        87: 0.0955,
+        88: 0.1021,
+        89: 0.1099,
+        90: 0.1192,
+        91: 0.1306,
+        92: 0.1449,
+        93: 0.1634,
+        94: 0.1879,
+        95: 0.20,
+    },
+};
+function getMinimumWithdrawalPercentage(beginningOfYearAge) {
+    const pct = beginningOfYearAge >= 71 ? exports.RRIF.MIN_WITHDRAWAL_PCT[beginningOfYearAge] : 1 / (90 - beginningOfYearAge);
+    return parseFloat(pct.toFixed(4));
+}

package/dist/investments/registered-retirement-savings-plan.d.ts

@@ -0,0 +1,9 @@
+export interface ConversionAge {
+    MIN: number;
+    MAX: number;
+}
+export interface RegisteredRetirementSavingsPlan {
+    CONVERSION_AGE: ConversionAge;
+    MAX_CONTRIBUTION: number;
+}
+export declare const RRSP: RegisteredRetirementSavingsPlan;

package/dist/investments/registered-retirement-savings-plan.js

@@ -0,0 +1,20 @@
+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html
+
+Note
+    Must use RRSP dollar limit and not DB limit
+
+Revised
+    2024-12-23
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.RRSP = void 0;
+exports.RRSP = {
+    CONVERSION_AGE: {
+        MIN: 0,
+        MAX: 71,
+    },
+    MAX_CONTRIBUTION: 32490,
+};

package/dist/investments/tax-free-savings-account.d.ts

@@ -0,0 +1,7 @@
+export interface TaxFreeSavingsAccount {
+    MAX_CONTRIBUTION: number;
+    UNROUNDED_MAX_CONTRIBUTION: number;
+    ROUNDING_FACTOR: number;
+    UPDATE_YEAR: number;
+}
+export declare const TFSA: TaxFreeSavingsAccount;

package/dist/investments/tax-free-savings-account.js

@@ -0,0 +1,21 @@
+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html
+    https://www.taxtips.ca/tfsa/tfsa-contribution-rules-and-limits.htm
+
+Revised
+    2024-12-23
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.TFSA = void 0;
+exports.TFSA = {
+    MAX_CONTRIBUTION: 7000,
+    /**
+     * Latest unrounded contribution change that changed rounded factor bracket
+     * (6751 -> 7000, but 2025 will be ~6893 -> 7000)
+     */
+    UNROUNDED_MAX_CONTRIBUTION: 6893,
+    ROUNDING_FACTOR: 500,
+    UPDATE_YEAR: 2024,
+};

package/dist/misc/code-types.d.ts

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+export type ProvinceCode = 'AB' | 'BC' | 'MB' | 'NB' | 'NL' | 'NS' | 'PE' | 'ON' | 'QC' | 'SK' | 'NT' | 'NU' | 'YT';
+export type FederalCode = 'CA';
+export type FederalName = 'CANADA';
+export type ProvinceName = 'ALBERTA' | 'BRITISH_COLUMBIA' | 'MANITOBA' | 'NEW_BRUNSWICK' | 'NEWFOUNDLAND' | 'NOVA_SCOTIA' | 'PRINCE_EDWARD_ISLAND' | 'ONTARIO' | 'QUEBEC' | 'SASKATCHEWAN' | 'NORTHWEST_TERRITORIES' | 'NUNAVUT' | 'YUKON';
+export declare const PROVINCIAL_CODES: {
+    [key in ProvinceName]: ProvinceCode;
+};
+export declare const FEDERAL_CODE: FederalCode;
+export type ByProvince<T> = {
+    [key in ProvinceCode]: T;
+};

package/dist/misc/code-types.js

@@ -0,0 +1,19 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.FEDERAL_CODE = exports.PROVINCIAL_CODES = void 0;
+exports.PROVINCIAL_CODES = {
+    ALBERTA: 'AB',
+    BRITISH_COLUMBIA: 'BC',
+    MANITOBA: 'MB',
+    NEW_BRUNSWICK: 'NB',
+    NEWFOUNDLAND: 'NL',
+    NOVA_SCOTIA: 'NS',
+    PRINCE_EDWARD_ISLAND: 'PE',
+    ONTARIO: 'ON',
+    QUEBEC: 'QC',
+    SASKATCHEWAN: 'SK',
+    NORTHWEST_TERRITORIES: 'NT',
+    NUNAVUT: 'NU',
+    YUKON: 'YT',
+};
+exports.FEDERAL_CODE = 'CA';

package/dist/misc/consumer-price-index.d.ts

@@ -0,0 +1,34 @@
+interface MonthlyConsumerPriceIndex {
+    JAN: number;
+    FEB: number;
+    MAR: number;
+    APR: number;
+    MAY: number;
+    JUN: number;
+    JUL: number;
+    AUG: number;
+    SEP: number;
+    OCT: number;
+    NOV: number;
+    DEC: number;
+}
+export interface ConsumerPriceIndex {
+    2009: MonthlyConsumerPriceIndex;
+    2010: MonthlyConsumerPriceIndex;
+    2011: MonthlyConsumerPriceIndex;
+    2012: MonthlyConsumerPriceIndex;
+    2013: MonthlyConsumerPriceIndex;
+    2014: MonthlyConsumerPriceIndex;
+    2015: MonthlyConsumerPriceIndex;
+    2016: MonthlyConsumerPriceIndex;
+    2017: MonthlyConsumerPriceIndex;
+    2018: MonthlyConsumerPriceIndex;
+    2019: MonthlyConsumerPriceIndex;
+    2020: MonthlyConsumerPriceIndex;
+    2021: MonthlyConsumerPriceIndex;
+    2022: MonthlyConsumerPriceIndex;
+    2023: MonthlyConsumerPriceIndex;
+    2024: MonthlyConsumerPriceIndex;
+}
+export declare const CONSUMER_PRICE_INDEX: ConsumerPriceIndex;
+export {};