@equisoft/tax-us 1.0.0 → 1.0.1-snapshot.20251118191820

package/.tool-versions

@@ -1 +1 @@
-nodejs 22.17.0
+nodejs 24.11.1

package/RELEASE.md

@@ -1,7 +1,7 @@
 # Upgrade Steps
 
--
--
+- [ACTION REQUIRED]
+- You must now use `import { } from @equisoft/tax-us` instead of `import * from @equisopft/tax-us` 
 
 # Breaking Changes
 

package/dist/investments/index.d.ts

@@ -1,4 +1,5 @@
 export * from './life-income-fund';
+export * from './locked-in-retirement-account';
 export * from './registered-retirement-income-fund';
 export * from './registered-retirement-savings-plan';
 export * from './tax-free-savings-account';

package/dist/investments/index.js

@@ -15,6 +15,7 @@ var __exportStar = (this && this.__exportStar) || function(m, exports) {
 };
 Object.defineProperty(exports, "__esModule", { value: true });
 __exportStar(require("./life-income-fund"), exports);
+__exportStar(require("./locked-in-retirement-account"), exports);
 __exportStar(require("./registered-retirement-income-fund"), exports);
 __exportStar(require("./registered-retirement-savings-plan"), exports);
 __exportStar(require("./tax-free-savings-account"), exports);

package/dist/investments/locked-in-retirement-account.d.ts

@@ -0,0 +1,10 @@
+import { FederalCode, ProvinceCode } from '../misc';
+export interface ConversionRule {
+    minimumAge: number;
+    maximumAge: number;
+}
+export declare const MAX_CONVERSION_AGE = 71;
+export declare const getUnlockingPct: (jurisdiction: ProvinceCode | FederalCode) => number | null;
+export declare const getConversionRules: (jurisdiction: ProvinceCode | FederalCode) => ConversionRule | null;
+export declare const canUnlock: (jurisdiction: ProvinceCode | FederalCode) => boolean;
+export declare const canConvert: (jurisdiction: ProvinceCode | FederalCode, age: number) => boolean;

package/dist/investments/locked-in-retirement-account.js

@@ -0,0 +1,63 @@
+"use strict";
+/*
+Revised
+    2025-08-12
+*/
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.canConvert = exports.canUnlock = exports.getConversionRules = exports.getUnlockingPct = exports.MAX_CONVERSION_AGE = void 0;
+exports.MAX_CONVERSION_AGE = 71;
+const federalConversionRule = {
+    minimumAge: 55,
+    maximumAge: exports.MAX_CONVERSION_AGE,
+};
+const conversionRules = {
+    CA: federalConversionRule,
+    AB: { minimumAge: 50, maximumAge: exports.MAX_CONVERSION_AGE },
+    BC: { minimumAge: 50, maximumAge: exports.MAX_CONVERSION_AGE },
+    MB: { minimumAge: 0, maximumAge: exports.MAX_CONVERSION_AGE },
+    NB: { minimumAge: 0, maximumAge: exports.MAX_CONVERSION_AGE },
+    NL: { minimumAge: 55, maximumAge: exports.MAX_CONVERSION_AGE },
+    NS: { minimumAge: 55, maximumAge: exports.MAX_CONVERSION_AGE },
+    NT: federalConversionRule,
+    NU: federalConversionRule,
+    ON: { minimumAge: 55, maximumAge: exports.MAX_CONVERSION_AGE },
+    PE: null,
+    QC: { minimumAge: 55, maximumAge: exports.MAX_CONVERSION_AGE },
+    SK: { minimumAge: 55, maximumAge: exports.MAX_CONVERSION_AGE },
+    YT: federalConversionRule,
+};
+const federalUnlockingPct = 0.50;
+const unlockingPct = {
+    CA: federalUnlockingPct,
+    AB: 0.50,
+    BC: null,
+    MB: 1.00,
+    NB: 0.50,
+    NL: 0.50,
+    NS: 0.50,
+    NT: federalUnlockingPct,
+    NU: federalUnlockingPct,
+    ON: 0.50,
+    PE: null,
+    QC: null,
+    SK: 1.00,
+    YT: federalUnlockingPct,
+};
+const getUnlockingPct = (jurisdiction) => unlockingPct[jurisdiction];
+exports.getUnlockingPct = getUnlockingPct;
+const getConversionRules = (jurisdiction) => conversionRules[jurisdiction];
+exports.getConversionRules = getConversionRules;
+const canUnlock = (jurisdiction) => {
+    const pct = (0, exports.getUnlockingPct)(jurisdiction);
+    if (!pct)
+        return false;
+    return pct > 0;
+};
+exports.canUnlock = canUnlock;
+const canConvert = (jurisdiction, age) => {
+    const rule = (0, exports.getConversionRules)(jurisdiction);
+    if (!rule)
+        return false;
+    return age >= rule.minimumAge && age <= rule.maximumAge;
+};
+exports.canConvert = canConvert;

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

@@ -5,3 +5,6 @@ export * from './british-columbia-training-and-education-savings-grant';
 export * from './tuition-fees';
 export * from './income-level';
 export * from './beneficiary';
+export declare const RESP: {
+    MAX_CONTRIBUTION: number;
+};

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

@@ -14,6 +14,7 @@ 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 });
+exports.RESP = void 0;
 __exportStar(require("./canada-education-savings-grant"), exports);
 __exportStar(require("./canada-learning-bond"), exports);
 __exportStar(require("./quebec-education-savings-incentive"), exports);
@@ -21,3 +22,6 @@ __exportStar(require("./british-columbia-training-and-education-savings-grant"),
 __exportStar(require("./tuition-fees"), exports);
 __exportStar(require("./income-level"), exports);
 __exportStar(require("./beneficiary"), exports);
+exports.RESP = {
+    MAX_CONTRIBUTION: 50000,
+};

package/dist/investments/tests/fixtures/locked-in-retirement-account.d.ts

@@ -0,0 +1,5 @@
+import { ByJurisdiction, FederalCode, ProvinceCode } from '../../../misc';
+import { ConversionRule } from '../../locked-in-retirement-account';
+export declare const mockedUnlockingPct: ByJurisdiction<number | null>;
+export declare const mockedConversionRules: ByJurisdiction<ConversionRule | null>;
+export declare const jurisdictions: (ProvinceCode | FederalCode)[];

package/dist/investments/tests/fixtures/locked-in-retirement-account.js

@@ -0,0 +1,52 @@
+"use strict";
+Object.defineProperty(exports, "__esModule", { value: true });
+exports.jurisdictions = exports.mockedConversionRules = exports.mockedUnlockingPct = void 0;
+const MOCKED_MAX_CONVERSION_AGE = 71;
+exports.mockedUnlockingPct = {
+    CA: 0.50,
+    AB: 0.50,
+    BC: 0,
+    MB: 1.00,
+    NB: 0.50,
+    NL: 0.50,
+    NS: 0.50,
+    NT: null,
+    NU: null,
+    ON: 0.50,
+    PE: null,
+    QC: null,
+    SK: 1.00,
+    YT: null,
+};
+exports.mockedConversionRules = {
+    CA: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    AB: { minimumAge: 50, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    BC: { minimumAge: 50, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    MB: { minimumAge: 0, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    NB: { minimumAge: 0, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    NL: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    NS: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    NT: null,
+    NU: null,
+    ON: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    PE: null,
+    QC: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    SK: { minimumAge: 55, maximumAge: MOCKED_MAX_CONVERSION_AGE },
+    YT: null,
+};
+exports.jurisdictions = [
+    'CA',
+    'AB',
+    'BC',
+    'MB',
+    'NB',
+    'NL',
+    'NS',
+    'NT',
+    'NU',
+    'ON',
+    'PE',
+    'QC',
+    'SK',
+    'YT',
+];

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

@@ -9,3 +9,6 @@ export declare const FEDERAL_CODE: FederalCode;
 export type ByProvince<T> = {
     [key in ProvinceCode]: T;
 };
+export type ByJurisdiction<T> = {
+    [key in ProvinceCode | FederalCode]: T;
+};

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

@@ -6,7 +6,7 @@ Sources
     https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/benefit-amount.html (delay bonus)
 
 Revised
-    2025-01-02
+    2025-10-06
 */
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.OAS = void 0;
@@ -58,12 +58,12 @@ exports.OAS = {
     INCREASE: {
         AGE: 75,
         RATE: 0.1,
-        REPAYMENT_MAX: 154196,
+        REPAYMENT_MAX: 157490,
     },
-    MONTHLY_PAYMENT_MAX: 734.95,
+    MONTHLY_PAYMENT_MAX: 740.09,
     MONTHLY_DELAY_BONUS: 0.006,
     REPAYMENT: {
-        MAX: 148541,
+        MAX: 151668,
         MIN: 93454,
         RATIO: 0.15,
     },

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@equisoft/tax-us",
-  "version": "1.0.0",
+  "version": "1.0.1-snapshot.20251118191820",
   "description": "US tax data and calculation functions.",
   "main": "dist/index.js",
   "types": "dist/index.d.ts",
@@ -31,38 +31,39 @@
     "prepublishOnly": "rm -rf dist/ && yarn build",
     "test": "NODE_ENV=test jest --config=tests/jest.config.js",
     "test:ci": "NODE_ENV=test yarn test --runInBand --ci",
-    "dev:watch": "tsc --watch"
+    "watch": "tsc --watch"
   },
   "devDependencies": {
-    "@babel/core": "7.28.0",
-    "@babel/preset-env": "7.28.0",
-    "@babel/preset-typescript": "7.27.1",
-    "@equisoft/eslint-config": "4.0.2",
-    "@equisoft/eslint-config-typescript": "4.0.2",
-    "@equisoft/jest-utils": "1.7.0",
+    "@babel/core": "7.28.5",
+    "@babel/preset-env": "7.28.5",
+    "@babel/preset-typescript": "7.28.5",
+    "@equisoft/eslint-config": "6.0.2",
+    "@equisoft/eslint-config-typescript": "6.0.2",
+    "@equisoft/jest-utils": "1.8.0",
     "@equisoft/typescript-config": "2.0.0",
     "@microsoft/eslint-formatter-sarif": "3.1.0",
+    "@stylistic/eslint-plugin": "5.5.0",
     "@types/babel__core": "^7",
     "@types/babel__preset-env": "^7",
     "@types/jest": "30.0.0",
-    "@types/node": "22.16.3",
-    "@typescript-eslint/eslint-plugin": "7.18.0",
-    "@typescript-eslint/parser": "7.18.0",
-    "babel-jest": "30.0.4",
+    "@types/node": "24.10.1",
+    "@typescript-eslint/eslint-plugin": "8.46.4",
+    "@typescript-eslint/parser": "8.46.4",
+    "babel-jest": "30.2.0",
     "eslint": "8.57.1",
     "eslint-import-resolver-node": "0.3.9",
     "eslint-import-resolver-typescript": "4.4.4",
     "eslint-plugin-import": "2.32.0",
-    "jest": "30.0.4",
+    "jest": "30.2.0",
     "jest-junit": "16.0.0",
-    "jest-util": "30.0.2",
-    "ts-jest": "29.4.0",
-    "typescript": "5.8.3",
+    "jest-util": "30.2.0",
+    "ts-jest": "29.4.5",
+    "typescript": "5.9.3",
     "yargs": "18.0.0"
   },
   "resolutions": {
     "@babel/core/json5": "^2.2.2",
     "ts-jest/json5": "^2.2.2"
   },
-  "packageManager": "yarn@4.9.2"
+  "packageManager": "yarn@4.11.0"
 }

package/tsconfig.json

@@ -12,8 +12,7 @@
     "declarationDir": "dist"
   },
   "include": [
-    "src",
-    "*.ts"
+    "src/**/*"
   ],
   "exclude": [
     "src/**/*.spec.ts"