@equisoft/tax-us 0.0.1-snapshot.20250723132536

package/dist/misc/consumer-price-index.js

@@ -0,0 +1,240 @@
+"use strict";
+/*
+Sources
+    https://www.bankofcanada.ca/rates/price-indexes/cpi/
+    Use column v41690973
+
+NOT USED BY FNA-ENGINE
+
+Revised
+    2024-12-23
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.CONSUMER_PRICE_INDEX = void 0;
+exports.CONSUMER_PRICE_INDEX = {
+    2009: {
+        JAN: 113.0,
+        FEB: 113.8,
+        MAR: 114.0,
+        APR: 113.9,
+        MAY: 114.7,
+        JUN: 115.1,
+        JUL: 114.7,
+        AUG: 114.7,
+        SEP: 114.7,
+        OCT: 114.6,
+        NOV: 115.2,
+        DEC: 114.8,
+    },
+    2010: {
+        JAN: 115.1,
+        FEB: 115.6,
+        MAR: 115.6,
+        APR: 116.0,
+        MAY: 116.3,
+        JUN: 116.2,
+        JUL: 116.8,
+        AUG: 116.7,
+        SEP: 116.9,
+        OCT: 117.4,
+        NOV: 117.5,
+        DEC: 117.5,
+    },
+    2011: {
+        JAN: 117.8,
+        FEB: 118.1,
+        MAR: 119.4,
+        APR: 119.8,
+        MAY: 120.6,
+        JUN: 119.8,
+        JUL: 120.0,
+        AUG: 120.3,
+        SEP: 120.6,
+        OCT: 120.8,
+        NOV: 120.9,
+        DEC: 120.2,
+    },
+    2012: {
+        JAN: 120.7,
+        FEB: 121.2,
+        MAR: 121.7,
+        APR: 122.2,
+        MAY: 122.1,
+        JUN: 121.6,
+        JUL: 121.5,
+        AUG: 121.8,
+        SEP: 122.0,
+        OCT: 122.2,
+        NOV: 121.9,
+        DEC: 121.2,
+    },
+    2013: {
+        JAN: 121.3,
+        FEB: 122.7,
+        MAR: 122.9,
+        APR: 122.7,
+        MAY: 123.0,
+        JUN: 123.0,
+        JUL: 123.1,
+        AUG: 123.1,
+        SEP: 123.3,
+        OCT: 123.0,
+        NOV: 123.0,
+        DEC: 122.7,
+    },
+    2014: {
+        JAN: 123.1,
+        FEB: 124.1,
+        MAR: 124.8,
+        APR: 125.2,
+        MAY: 125.8,
+        JUN: 125.9,
+        JUL: 125.7,
+        AUG: 125.7,
+        SEP: 125.8,
+        OCT: 125.9,
+        NOV: 125.4,
+        DEC: 124.5,
+    },
+    2015: {
+        JAN: 124.3,
+        FEB: 125.4,
+        MAR: 126.3,
+        APR: 126.2,
+        MAY: 126.9,
+        JUN: 127.2,
+        JUL: 127.3,
+        AUG: 127.3,
+        SEP: 127.1,
+        OCT: 127.2,
+        NOV: 127.1,
+        DEC: 126.5,
+    },
+    2016: {
+        JAN: 126.8,
+        FEB: 127.1,
+        MAR: 127.9,
+        APR: 128.3,
+        MAY: 128.8,
+        JUN: 129.1,
+        JUL: 128.9,
+        AUG: 128.7,
+        SEP: 128.8,
+        OCT: 129.1,
+        NOV: 128.6,
+        DEC: 128.4,
+    },
+    2017: {
+        JAN: 129.5,
+        FEB: 129.7,
+        MAR: 129.9,
+        APR: 130.4,
+        MAY: 130.5,
+        JUN: 130.4,
+        JUL: 130.4,
+        AUG: 130.5,
+        SEP: 130.8,
+        OCT: 130.9,
+        NOV: 131.3,
+        DEC: 130.8,
+    },
+    2018: {
+        JAN: 131.7,
+        FEB: 132.5,
+        MAR: 132.9,
+        APR: 133.3,
+        MAY: 133.4,
+        JUN: 133.6,
+        JUL: 134.3,
+        AUG: 134.2,
+        SEP: 134.3,
+        OCT: 134.1,
+        NOV: 133.5,
+        DEC: 133.4,
+    },
+    2019: {
+        JAN: 133.6,
+        FEB: 134.5,
+        MAR: 135.4,
+        APR: 136.0,
+        MAY: 136.6,
+        JUN: 136.3,
+        JUL: 137.0,
+        AUG: 136.8,
+        SEP: 136.2,
+        OCT: 136.6,
+        NOV: 136.4,
+        DEC: 136.4,
+    },
+    2020: {
+        JAN: 136.8,
+        FEB: 137.4,
+        MAR: 136.6,
+        APR: 135.7,
+        MAY: 136.1,
+        JUN: 137.2,
+        JUL: 137.2,
+        AUG: 137.0,
+        SEP: 136.9,
+        OCT: 137.5,
+        NOV: 137.7,
+        DEC: 137.4,
+    },
+    2021: {
+        JAN: 138.2,
+        FEB: 138.9,
+        MAR: 139.6,
+        APR: 140.3,
+        MAY: 141.0,
+        JUN: 141.4,
+        JUL: 142.3,
+        AUG: 142.6,
+        SEP: 142.9,
+        OCT: 143.9,
+        NOV: 144.2,
+        DEC: 144.0,
+    },
+    2022: {
+        JAN: 145.3,
+        FEB: 146.8,
+        MAR: 148.9,
+        APR: 149.8,
+        MAY: 151.9,
+        JUN: 152.9,
+        JUL: 153.1,
+        AUG: 152.6,
+        SEP: 152.7,
+        OCT: 153.8,
+        NOV: 154.0,
+        DEC: 153.1,
+    },
+    2023: {
+        JAN: 153.9,
+        FEB: 154.5,
+        MAR: 155.3,
+        APR: 156.4,
+        MAY: 157.0,
+        JUN: 157.2,
+        JUL: 158.1,
+        AUG: 158.7,
+        SEP: 158.5,
+        OCT: 158.6,
+        NOV: 158.8,
+        DEC: 158.3,
+    },
+    2024: {
+        JAN: 158.3,
+        FEB: 158.8,
+        MAR: 159.8,
+        APR: 160.6,
+        MAY: 161.5,
+        JUN: 161.4,
+        JUL: 162.1,
+        AUG: 161.8,
+        SEP: 161.1,
+        OCT: 161.8,
+        NOV: 161.8,
+        // DEC is estimated using NOV
+        DEC: 161.8,
+    },
+};

package/dist/misc/index.d.ts

@@ -0,0 +1,5 @@
+export * from './code-types';
+export * from './consumer-price-index';
+export * from './ipf-stats';
+export * from './life-expectancy';
+export * from './ppp-increase-factor';

package/dist/misc/index.js

@@ -0,0 +1,21 @@
+"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("./code-types"), exports);
+__exportStar(require("./consumer-price-index"), exports);
+__exportStar(require("./ipf-stats"), exports);
+__exportStar(require("./life-expectancy"), exports);
+__exportStar(require("./ppp-increase-factor"), exports);

package/dist/misc/ipf-stats.d.ts

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+export interface ReturnRates {
+    SHORT_TERM: number;
+    FIXED_INCOME: number;
+    CANADIAN_EQUITIES: number;
+    US_EQUITIES: number;
+    INTL_DEVELOPED_MARKET_EQUITIES: number;
+    EMERGING_MARKET_EQUITIES: number;
+    CONSERVATIVE_PORTFOLIO: number;
+    BALANCED_PORTFOLIO: number;
+    DYNAMIC_PORTFOLIO: number;
+}
+export interface IPFStatistics {
+    INFLATION: number;
+    PERFORMANCE_RATE: number;
+    RETURN_RATES: ReturnRates;
+    BORROWING_RATE: number;
+}
+export declare const IPF: IPFStatistics;

package/dist/misc/ipf-stats.js

@@ -0,0 +1,25 @@
+"use strict";
+/*
+ Sources
+ https://institutpf.org/assets/Documents/Normes-projection/InstitutPF-NHP-2024.pdf
+ Revised
+ 2023-04-25
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.IPF = void 0;
+exports.IPF = {
+    INFLATION: 0.021,
+    PERFORMANCE_RATE: 0.01,
+    RETURN_RATES: {
+        SHORT_TERM: 0.024,
+        FIXED_INCOME: 0.034,
+        CANADIAN_EQUITIES: 0.066,
+        US_EQUITIES: 0.066,
+        INTL_DEVELOPED_MARKET_EQUITIES: 0.069,
+        EMERGING_MARKET_EQUITIES: 0.08,
+        CONSERVATIVE_PORTFOLIO: 0.028,
+        BALANCED_PORTFOLIO: 0.035,
+        DYNAMIC_PORTFOLIO: 0.045,
+    },
+    BORROWING_RATE: 0.044,
+};

package/dist/misc/life-expectancy.d.ts

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+export interface IndividualLifeExpectancy {
+    0: number;
+    5: number;
+    10: number;
+    15: number;
+    20: number;
+    25: number;
+    30: number;
+    35: number;
+    40: number;
+    45: number;
+    50: number;
+    55: number;
+    60: number;
+    65: number;
+    70: number;
+    75: number;
+    80: number;
+    85: number;
+    90: number;
+    95: number;
+    100: number;
+}
+export interface CombinedLifeExpectancy {
+    MALE: IndividualLifeExpectancy;
+    FEMALE: IndividualLifeExpectancy;
+}
+export declare const LIFE_EXPECTANCY: CombinedLifeExpectancy;

package/dist/misc/life-expectancy.js

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+"use strict";
+/*
+Sources
+    http://app.iqpf.org/?locale=en#/guidelines/life-expectancy
+
+Revised
+    2022-04-30
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.LIFE_EXPECTANCY = void 0;
+exports.LIFE_EXPECTANCY = {
+    MALE: {
+        0: 95,
+        5: 95,
+        10: 95,
+        15: 95,
+        20: 95,
+        25: 95,
+        30: 95,
+        35: 94,
+        40: 94,
+        45: 94,
+        50: 94,
+        55: 94,
+        60: 94,
+        65: 94,
+        70: 94,
+        75: 94,
+        80: 94,
+        85: 95,
+        90: 96,
+        95: 99,
+        100: 102,
+    },
+    FEMALE: {
+        0: 97,
+        5: 97,
+        10: 97,
+        15: 97,
+        20: 97,
+        25: 97,
+        30: 97,
+        35: 97,
+        40: 97,
+        45: 96,
+        50: 96,
+        55: 96,
+        60: 96,
+        65: 96,
+        70: 96,
+        75: 96,
+        80: 96,
+        85: 97,
+        90: 98,
+        95: 100,
+        100: 103,
+    },
+};

package/dist/misc/ppp-increase-factor.d.ts

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+export interface PPPIncreaseFactor {
+    FIRST_YEAR: number;
+    SECOND_YEAR: number;
+    THIRD_YEAR: number;
+    FOURTH_YEAR: number;
+    FIFTH_YEAR: number;
+    SIXTH_YEAR: number;
+    SEVENTH_YEAR: number;
+}
+export declare const PPP_INCREASE_FACTOR: PPPIncreaseFactor;

package/dist/misc/ppp-increase-factor.js

@@ -0,0 +1,25 @@
+"use strict";
+/*
+Sources
+    https://www.finance-investissement.com/zone-experts_/martin-dupras/la-valeur-reelle-de-reporter-la-rente-du-rrq-mise-a-jour-2024/
+    https://www.finance-investissement.com/zone-experts_/martin-dupras/la-valeur-reelle-de-reporter-la-rente-du-rrq/
+
+Note
+    Cumulative difference in %, according to the table calculated by Martin Dupras,
+    from the reference age of 65, after 40 years of contributions, divided by 12 months.
+    The formula consuming these values is only utilized by kronos-fna.
+
+Revised
+    2024-12
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.PPP_INCREASE_FACTOR = void 0;
+exports.PPP_INCREASE_FACTOR = {
+    FIRST_YEAR: 0.791,
+    SECOND_YEAR: 0.733,
+    THIRD_YEAR: 0.683,
+    FOURTH_YEAR: 0.65,
+    FIFTH_YEAR: 0.608,
+    SIXTH_YEAR: 0.583,
+    SEVENTH_YEAR: 0.55,
+};

package/dist/pension/canada-pension-plan.d.ts

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+import { PublicPensionPlan } from './public-pension-plan';
+export declare const CPP: PublicPensionPlan;

package/dist/pension/canada-pension-plan.js

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+"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.canada.ca/en/services/benefits/publicpensions/cpp/payment-amounts.html
+    https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/cpp-price.html
+
+Revised
+    2025-01-02
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.CPP = void 0;
+const date_1 = require("../utils/date");
+const math_1 = require("../utils/math");
+exports.CPP = {
+    PENSIONABLE_EARNINGS: {
+        BASIC_EXEMPTION: 3500,
+        // Year's maximum pensionable earnings (YMPE)
+        YMPE: 71300,
+        // Average YMPE of the last 5 year (including current year)
+        YMPE_AVG_5: 66580,
+        // Year's additional maximum pensionable earnings (YAMPE)
+        YAMPE: 81200,
+        // Year's additional maximum pensionable earnings (YAMPE) of the last 5 year (including current year)
+        // YAMPE * 0.942 (Temporary factor suggested by Martin Dupras, used to estimate until we have the right value)
+        YAMPE_AVG_5: 76490,
+    },
+    CONTRIBUTION_RATES: {
+        BASE: 0.0595,
+        ENHANCEMENT_STEP_2: 0.04,
+    },
+    DEATH_BENEFIT: { RATE: 0.5 },
+    DEFAULT_REFERENCE_AGE: 65,
+    FLAT_BENEFIT: {
+        // Survivors' benefits
+        ORPHAN: 3621.24,
+        // Disability benefits
+        DISABILITY: 19281.36,
+        // Surviving spouse's pension
+        UNDER_45: 9250.56,
+        UNDER_45_WITH_CHILD: 9250.56,
+        UNDER_45_DISABLED: 9250.56,
+        FROM_45_TO_64: 9250.56,
+        OVER_64_WITHOUT_PENSION: 10317.60,
+    },
+    INDEXATION_RATE_REFERENCES: [
+        [2007, 0.020],
+        [2008, 0.022],
+        [2009, 0.023],
+        [2010, 0.003],
+        [2011, 0.018],
+        [2012, 0.029],
+        [2013, 0.015],
+        [2014, 0.009],
+        [2015, 0.020],
+        [2016, 0.011],
+        [2017, 0.014],
+        [2018, 0.016],
+        [2019, 0.023],
+        [2020, 0.019],
+        [2021, 0.010],
+        [2022, 0.027],
+        [2023, 0.065],
+        // Decommissionned functionnality
+    ],
+    MAX_INCOME: {
+        1966: 5000,
+        1967: 5000,
+        1968: 5100,
+        1969: 5200,
+        1970: 5300,
+        1971: 5400,
+        1972: 5500,
+        1973: 5900,
+        1974: 6600,
+        1975: 7400,
+        1976: 8300,
+        1977: 9300,
+        1978: 10400,
+        1979: 11700,
+        1980: 13100,
+        1981: 14700,
+        1982: 16500,
+        1983: 18500,
+        1984: 20800,
+        1985: 23400,
+        1986: 25800,
+        1987: 25900,
+        1988: 26500,
+        1989: 27700,
+        1990: 28900,
+        1991: 30500,
+        1992: 32200,
+        1993: 33400,
+        1994: 34400,
+        1995: 34900,
+        1996: 35400,
+        1997: 35800,
+        1998: 36900,
+        1999: 37400,
+        2000: 37600,
+        2001: 38300,
+        2002: 39100,
+        2003: 39900,
+        2004: 40500,
+        2005: 41100,
+        2006: 42100,
+        2007: 43700,
+        2008: 44900,
+        2009: 46300,
+        2010: 47200,
+        2011: 48300,
+        2012: 50100,
+        2013: 51100,
+        2014: 52500,
+        2015: 53600,
+        2016: 54900,
+        2017: 55300,
+        2018: 55900,
+        2019: 57400,
+        2020: 58700,
+        2021: 61600,
+        2022: 64900,
+        2023: 66600,
+        2024: 68500,
+        2025: 71300,
+    },
+    MAX_PENSION: {
+        RETIREMENT: 17196, // Max amount at age 65
+        COMBINED_RETIREMENT_SURVIVOR: 17394.36,
+        DEATH_BENEFIT: 2500,
+    },
+    MAX_REQUEST_AGE: 70,
+    MIN_REQUEST_AGE: 60,
+    MONTHLY_DELAY: {
+        BONUS: 0.0070,
+        PENALTY: 0.0060,
+    },
+    REPLACEMENT_FACTOR: 0.25,
+    SURVIVOR_RATES: {
+        OVER_64: 0.6,
+        UNDER_65: 0.375,
+    },
+    YEARS_TO_FULL_PENSION: 40,
+    getRequestDateFactor(birthDate, requestDate, customReferenceDate) {
+        const { BONUS, PENALTY } = this.MONTHLY_DELAY;
+        const minRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MIN_REQUEST_AGE);
+        const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MAX_REQUEST_AGE);
+        const referenceDate = customReferenceDate || (0, date_1.addYearsToDate)(birthDate, this.DEFAULT_REFERENCE_AGE);
+        const monthsToToday = (0, date_1.getMonthsDiff)(birthDate, (0, date_1.now)());
+        const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
+        const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
+        const monthsToReferenceDate = (0, date_1.getMonthsDiff)(birthDate, referenceDate);
+        const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
+        const monthsToLastBirthDay = monthsToToday - (monthsToToday % 12);
+        // Request date is before minimum request date
+        if (monthsToRequestDate < monthsToMinRequestDate) {
+            return 0;
+        }
+        // Analysis date is after the maximum request date
+        if (monthsToMaxRequestDate < monthsToToday) {
+            return 1;
+        }
+        // Analysis date is after reference date and request date is before last birthday
+        if (monthsToToday > monthsToReferenceDate && monthsToRequestDate < monthsToLastBirthDay) {
+            return 1;
+        }
+        let monthsDelta = (0, math_1.clamp)(monthsToRequestDate, monthsToMinRequestDate, monthsToMaxRequestDate);
+        monthsDelta -= Math.max(monthsToLastBirthDay, monthsToReferenceDate);
+        return 1 + (monthsDelta * (monthsDelta >= 0 ? BONUS : PENALTY));
+    },
+    getAverageIndexationRate() {
+        const sum = this.INDEXATION_RATE_REFERENCES.reduce((previous, current) => previous + current[1], 0);
+        return (0, math_1.roundToPrecision)(sum / this.INDEXATION_RATE_REFERENCES.length, 3);
+    },
+};

package/dist/pension/index.d.ts

@@ -0,0 +1,5 @@
+export * from './canada-pension-plan';
+export * from './old-age-security';
+export * from './public-pension-plan';
+export * from './quebec-pension-plan';
+export * from './supplemental-pension-plan';

package/dist/pension/index.js

@@ -0,0 +1,21 @@
+"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-pension-plan"), exports);
+__exportStar(require("./old-age-security"), exports);
+__exportStar(require("./public-pension-plan"), exports);
+__exportStar(require("./quebec-pension-plan"), exports);
+__exportStar(require("./supplemental-pension-plan"), exports);

package/dist/pension/old-age-security.d.ts

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+export interface Repayment {
+    MAX: number;
+    MIN: number;
+    RATIO: number;
+}
+export interface OldAgeSecurity {
+    INCREASE: {
+        AGE: number;
+        RATE: number;
+        REPAYMENT_MAX: number;
+    };
+    MAX_AGE: number;
+    MIN_AGE: number;
+    MONTHLY_PAYMENT_MAX: number;
+    MONTHLY_DELAY_BONUS: number;
+    REPAYMENT: Repayment;
+    getMinRequestDateFactor(birthDate: Date, requestDate: Date): number;
+    getRequestDateFactor(birthDate: Date, requestDate: Date): number;
+    getRepaymentMax(startOfYearAge: number): number;
+}
+export declare const OAS: OldAgeSecurity;