@equisoft/tax-us 0.0.1-snapshot.20250723132536

package/dist/pension/old-age-security.js

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+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/benefit-amount.html
+    https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/recovery-tax.html
+    https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/benefit-amount.html (delay bonus)
+
+Revised
+    2025-01-02
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.OAS = void 0;
+const date_1 = require("../utils/date");
+const math_1 = require("../utils/math");
+exports.OAS = {
+    getMinRequestDateFactor(birthDate, requestDate) {
+        const minRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MIN_AGE);
+        const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MAX_AGE);
+        const monthsToToday = (0, date_1.getMonthsDiff)(birthDate, (0, date_1.now)());
+        const monthsToLastBirthDay = monthsToToday - (monthsToToday % 12);
+        const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
+        const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
+        const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
+        const receivingOASPayment = monthsToRequestDate >= monthsToMinRequestDate && monthsToRequestDate
+            <= monthsToMaxRequestDate && monthsToRequestDate <= monthsToToday;
+        if (monthsToLastBirthDay < monthsToMinRequestDate || monthsToLastBirthDay > monthsToMaxRequestDate
+            || receivingOASPayment) {
+            return 1;
+        }
+        const monthsDelta = monthsToLastBirthDay - monthsToMinRequestDate;
+        return 1 + (monthsDelta * this.MONTHLY_DELAY_BONUS);
+    },
+    getRequestDateFactor(birthDate, requestDate) {
+        const minRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MIN_AGE);
+        const maxRequestDate = (0, date_1.addYearsToDate)(birthDate, this.MAX_AGE);
+        const monthsToToday = (0, date_1.getMonthsDiff)(birthDate, (0, date_1.now)());
+        const monthsToLastBirthDay = monthsToToday - (monthsToToday % 12);
+        const monthsToMinRequestDate = (0, date_1.getMonthsDiff)(birthDate, minRequestDate);
+        const monthsToMaxRequestDate = (0, date_1.getMonthsDiff)(birthDate, maxRequestDate);
+        const monthsToRequestDate = (0, date_1.getMonthsDiff)(birthDate, requestDate);
+        const clampedMonthsToRequestDate = (0, math_1.clamp)(monthsToRequestDate, monthsToMinRequestDate, monthsToMaxRequestDate);
+        const deltaMonthsFromMinRequestDate = clampedMonthsToRequestDate - monthsToMinRequestDate;
+        const receivingOASPayment = monthsToRequestDate >= monthsToMinRequestDate && monthsToRequestDate
+            <= monthsToMaxRequestDate && monthsToRequestDate <= monthsToToday;
+        if (monthsToLastBirthDay > monthsToMaxRequestDate || receivingOASPayment) {
+            return 1;
+        }
+        if (monthsToRequestDate < monthsToMinRequestDate) {
+            return 0;
+        }
+        return 1 + (deltaMonthsFromMinRequestDate * this.MONTHLY_DELAY_BONUS);
+    },
+    getRepaymentMax(startOfYearAge) {
+        return startOfYearAge >= exports.OAS.INCREASE.AGE - 1 ? exports.OAS.INCREASE.REPAYMENT_MAX : exports.OAS.REPAYMENT.MAX;
+    },
+    MAX_AGE: 70,
+    MIN_AGE: 65,
+    INCREASE: {
+        AGE: 75,
+        RATE: 0.1,
+        REPAYMENT_MAX: 154196,
+    },
+    MONTHLY_PAYMENT_MAX: 734.95,
+    MONTHLY_DELAY_BONUS: 0.006,
+    REPAYMENT: {
+        MAX: 148541,
+        MIN: 93454,
+        RATIO: 0.15,
+    },
+};

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

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+export interface Factor {
+    FROM: number;
+    TO: number;
+    FACTOR: number;
+}
+export interface PensionableEarnings {
+    BASIC_EXEMPTION: number;
+    YMPE: number;
+    YMPE_AVG_5: number;
+    YAMPE: number;
+    YAMPE_AVG_5: number;
+}
+export interface ContributionRates {
+    BASE: number;
+    ENHANCEMENT_STEP_2: number;
+}
+export interface DeathBenefit {
+    RATE: number;
+}
+export interface FlatBenefit {
+    ORPHAN: number;
+    DISABILITY: number;
+    UNDER_45: number;
+    UNDER_45_WITH_CHILD: number;
+    UNDER_45_DISABLED: number;
+    FROM_45_TO_64: number;
+    OVER_64_WITHOUT_PENSION: number;
+}
+export type IndexationRateReferenceYear = 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024;
+export type IndexationRateReference = [IndexationRateReferenceYear, number];
+export interface MaxPension {
+    RETIREMENT: number;
+    COMBINED_RETIREMENT_SURVIVOR: number;
+    DEATH_BENEFIT: number;
+}
+export interface MonthlyDelay {
+    BONUS: number;
+    PENALTY: number;
+}
+export interface SurvivorRate {
+    OVER_64: number;
+    UNDER_65: number;
+}
+export interface PublicPensionPlan {
+    PENSIONABLE_EARNINGS: PensionableEarnings;
+    CONTRIBUTION_RATES: ContributionRates;
+    DEATH_BENEFIT: DeathBenefit;
+    DEFAULT_REFERENCE_AGE: number;
+    FLAT_BENEFIT: FlatBenefit;
+    INDEXATION_RATE_REFERENCES: IndexationRateReference[];
+    MAX_PENSION: MaxPension;
+    MAX_INCOME: {
+        [K: number]: number;
+    };
+    MAX_REQUEST_AGE: number;
+    MIN_REQUEST_AGE: number;
+    MONTHLY_DELAY: MonthlyDelay;
+    REPLACEMENT_FACTOR: number;
+    SURVIVOR_RATES: SurvivorRate;
+    YEARS_TO_FULL_PENSION: number;
+    getRequestDateFactor(birthDate: Date, requestDate: Date, customReferenceDate?: Date): number;
+    getAverageIndexationRate(): number;
+}

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

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+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });

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

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

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

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+"use strict";
+/*
+Sources
+    https://www.retraitequebec.gouv.qc.ca/en/landing/indexation/Pages/montants-donnees-base.aspx
+
+Revised
+    2024-12-30
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.QPP = void 0;
+const date_1 = require("../utils/date");
+const math_1 = require("../utils/math");
+exports.QPP = {
+    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: 0.064,
+        ENHANCEMENT_STEP_2: 0.04,
+    },
+    DEATH_BENEFIT: { RATE: 0.5 },
+    DEFAULT_REFERENCE_AGE: 65,
+    FLAT_BENEFIT: {
+        // Survivors' benefits
+        ORPHAN: 3621.24,
+        // Disability benefits
+        DISABILITY: 20071.44,
+        // Surviving spouse's pension
+        UNDER_45: 8273.16,
+        UNDER_45_WITH_CHILD: 13102.08,
+        UNDER_45_DISABLED: 13615.32,
+        FROM_45_TO_64: 13615.32,
+        OVER_64_WITHOUT_PENSION: 10130.88,
+    },
+    INDEXATION_RATE_REFERENCES: [
+        [2007, 0.021],
+        [2008, 0.020],
+        [2009, 0.025],
+        [2010, 0.004],
+        [2011, 0.017],
+        [2012, 0.028],
+        [2013, 0.018],
+        [2014, 0.009],
+        [2015, 0.018],
+        [2016, 0.012],
+        [2017, 0.020],
+        [2018, 0.015],
+        [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: {
+        // Max amount at age 65
+        RETIREMENT: 17196,
+        // Value must be the same as Max Retirement for the QPP
+        COMBINED_RETIREMENT_SURVIVOR: 17196,
+        DEATH_BENEFIT: 2500,
+    },
+    MAX_REQUEST_AGE: 72,
+    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, 2);
+    },
+};

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

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+export interface SupplementalPensionPlan {
+    MAX_BRIDGE_BENEFIT_AGE: number;
+    MIN_AGE: number;
+}
+export declare const SPP: SupplementalPensionPlan;

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

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+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/plan-information/retirement-income-sources.html
+
+Revised
+    2024-12-24
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.SPP = void 0;
+exports.SPP = {
+    MAX_BRIDGE_BENEFIT_AGE: 65,
+    MIN_AGE: 55,
+};

package/dist/taxes/dividend-credit.d.ts

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+import { FederalCode, ProvinceCode } from '../misc';
+export type DividendTaxCreditRate = {
+    GROSS_UP: number;
+} & {
+    [key in ProvinceCode | FederalCode]: number;
+};
+export declare const NON_ELIGIBLE_DIVIDEND: DividendTaxCreditRate;
+export declare const ELIGIBLE_DIVIDEND: DividendTaxCreditRate;

package/dist/taxes/dividend-credit.js

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+"use strict";
+/*
+Sources
+    Non-eligible Dividends: https://www.taxtips.ca/dtc/non-eligible-dividend-tax-credit.htm
+    Eligible Dividends: https://www.taxtips.ca/dtc/eligible-dividends/eligible-dividend-tax-credit-rates.htm
+
+Revised
+    2024-12-24
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.ELIGIBLE_DIVIDEND = exports.NON_ELIGIBLE_DIVIDEND = void 0;
+exports.NON_ELIGIBLE_DIVIDEND = {
+    GROSS_UP: 1.15,
+    CA: 0.090301,
+    AB: 0.0218,
+    BC: 0.0196,
+    MB: 0.007835,
+    NB: 0.0275,
+    NL: 0.032,
+    NS: 0.0299,
+    NT: 0.06,
+    NU: 0.0261,
+    ON: 0.029863,
+    PE: 0.013,
+    QC: 0.0342,
+    SK: 0.02938,
+    YT: 0.0067,
+};
+exports.ELIGIBLE_DIVIDEND = {
+    GROSS_UP: 1.38,
+    CA: 0.150198,
+    AB: 0.0812,
+    BC: 0.12,
+    MB: 0.08,
+    NB: 0.14,
+    NL: 0.063,
+    NS: 0.0885,
+    NT: 0.115,
+    NU: 0.0551,
+    ON: 0.1,
+    PE: 0.105,
+    QC: 0.117,
+    SK: 0.11,
+    YT: 0.1202,
+};

package/dist/taxes/employment-insurance.d.ts

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+export interface PremiumRate {
+    CA: number;
+    QC: number;
+}
+export interface EmploymentInsurance {
+    MAX_INSURABLE_EARNINGS: number;
+    PREMIUM_RATES: PremiumRate;
+}
+export declare const EI: EmploymentInsurance;

package/dist/taxes/employment-insurance.js

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+"use strict";
+/*
+Sources
+    https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2025-maximum-insurable-earnings.html
+
+Notes
+    The URL is based on a specific year.
+
+Revised
+    2024-12-24
+ */
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.EI = void 0;
+exports.EI = {
+    MAX_INSURABLE_EARNINGS: 65700,
+    PREMIUM_RATES: {
+        CA: 0.0164,
+        QC: 0.0131,
+    },
+};

package/dist/taxes/income-tax.d.ts

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+import { FederalCode, ProvinceCode } from '../misc';
+export interface Rate {
+    FROM: number;
+    TO: number;
+    RATE: number;
+}
+export interface TaxBracket {
+    ABATEMENT: number;
+    TAX_CREDIT_RATE: number;
+    BASE_TAX_CREDIT: number;
+    RATES: Rate[];
+    SURTAX_RATES: Rate[];
+}
+export type TaxBrackets = {
+    [key in ProvinceCode | FederalCode]: TaxBracket;
+};
+export declare const CA_LOWEST_TAX_RATE_2025 = 0.145;
+export declare const TAX_BRACKETS: TaxBrackets;
+export declare function getTaxAmount(rates: Rate[], income: number, inflationRate: number, yearsToInflate: number): number;
+export declare function getRate(brackets: Rate[], grossIncome: number, inflationRate: number, yearsToInflate: number): number;
+export declare function getTaxRates(code: ProvinceCode | FederalCode): Rate[];
+export declare function getFederalTaxRates(yearsToInflate: number): Rate[];
+export declare function getFederalBaseTaxAmount(grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getFederalTaxCreditRate(yearsToInflate: number): number;
+export declare function getFederalBaseCredit(inflationRate: number, yearsToInflate: number): number;
+export declare function getProvincialAbatement(province: ProvinceCode, federalTaxAmount: number): number;
+export declare function getFederalTaxAmount(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
+export declare function getProvincialSurtaxAmount(province: ProvinceCode, baseTaxAmount: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getProvincialBaseTaxAmount(province: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getProvincialBaseCredit(province: ProvinceCode, inflationRate: number, yearsToInflate: number): number;
+export declare function getProvincialTaxAmount(province: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number, taxCredit?: number): number;
+export declare function getFederalMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getProvincialMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getTotalMarginalRate(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getMaxProvincialMarginalRate(provincialCode: ProvinceCode): number;
+export declare function getMaxFederalMarginalRate(provincialCode: ProvinceCode): number;
+export declare function getTotalMaxMarginalRate(provincialCode: ProvinceCode): number;
+export declare function getTotalTaxAmount(provincialCode: ProvinceCode, grossIncome: number, inflationRate?: number, yearsToInflate?: number): number;
+export declare function getEffectiveRate(province: ProvinceCode, income: number, inflationRate?: number, yearsToInflate?: number): number;