NAME

Business::Tax::Canada - perform Canadian GST/HST/PST calculations

SYNOPSIS

  use Business::Tax::Canada;

  my $tax = Business::Tax::Canada->new;

  my $price               = $tax->item(
                                from  => 'ab',
                                to    => 'ab'
                                price => 120);
  my $price_to_customer   = $price->full;     # 127.20
  my $gst_charged         = $price->gst;      # 7.20
  my $pst_charged         = $price->pst;      # 0
  my $net_charged         = $price->net;      # 120


=cut

sub new { my $class = shift; my %provinces = map { $_ => 1 } @provinces; bless { default => $_[0], provinces => \%provinces, }, $class; }

sub item { my $self = shift; $self->_item(@_) }

sub _item { my $self = shift; my %params = @_; my $province_from = $params{from} or croak ``No 'from' province specified''; my $province_to = $params{to} or croak ``No 'to' province specified''; my $price = $params{price} or croak ``No price specified''; return Business::Tax::Canada::Price->new($self, $price, $province_from, $province_to); }

package Business::Tax::Canada::Price;

use vars qw/%GST_RATE %PST_RATE/; %GST_RATE = ( ab => 6, bc => 6, mb => 6, nb => 14, nf => 14, nt => 6, ns => 14, nu => 6, on => 6, pe => 6, qc => 6, sk => 6, yt => 6, );

%PST_RATE = ( ab => 0, bc => 7, mb => 7, nb => 0, nf => 0, nt => 0, ns => 0, nu => 0, on => 8, pe => 10, qc => 7.5, sk => 7, yt => 0, );

sub new { my ($class, $tax_obj, $price, $province_from, $province_to) = @_; my $self = {};


    my $gst_rate = ($GST_RATE{lc $province_to} || 0) / 100;
    my $pst_rate = ($PST_RATE{lc $province_to} || 0) / 100;

    $self->{net}  = $price;
    $self->{gst}  = $self->{net} * $gst_rate;
    $self->{pst} = 0;
    $self->{pst}  = $self->{net} * $pst_rate if (lc $province_from eq lc $province_to);
    if (lc $province_from =~ /pe|qc/ || $province_to =~ /pe|qc/) {
        # PEI and Quebec charge PST tax on the GST tax amount
        $self->{pst} = ($self->{net} + $self->{gst}) * $pst_rate if (lc $province_from eq lc $province_to);
    }
    $self->{full} = $self->{net} + $self->{gst} + $self->{pst};

    bless $self, $class;
}

sub full { $_[0]->{full} || 0 } sub gst { $_[0]->{gst} || 0 } sub pst { $_[0]->{pst} || 0 } sub tvq { $_[0]->pst } sub net { $_[0]->{net} || 0 }

DESCRIPTION

This module will allow you to calculate the Canadian GST and PST charges on items.

There are several key processes:

CONSTRUCTING A TAX OBJECT

  my $tax = Business::Tax::Canada->new;

First, construct a tax object. There is no need to specify a list of provinces as all are supported.

PRICING AN ITEM

  my $price = $tax->item(
    from => $province_code,
    to => $province_code,
    $unit_price => $province_code);

You create a Price object by calling the 'item' constructor, with the seller's location (from), the buyer's location (to), and the unit price. From and to locations are used to determine if PST tax should be charged.

You must supply all values or you will receive an error.

CALCULATING THE COMPONENT PRICES

  my $price_to_customer = $price->full;
  my $gst_charged       = $price->gst;
  my $pst_charged       = $price->pst;
  my $tvq_charged       = $price->tvq;
  my $net_price_to_me   = $price->net;

Once you have the price, you can query it for either the 'full' price that will be charged (GST + PST if applicable), the 'gst' amount, the 'pst' amount, or the 'net' amount, which will be the same number you entered in the item method. tvq (Quebec's PST) is simply an alias to the pst method.

PROVINCES AND RATES

This module uses the following rates and codes obtained from http://www.cbsc.org/servlet/ContentServer?pagename=CBSC_AB/display&c=Regs&cid=1081944192301&lang=en

  Code  Province                GST/HST PST
  ab    Alberta                 6%      N/A
  bc    British Columbia        6%      7%
  mb    Manitoba                6%      7%
  nb    New Brunswick           14%     N/A
  nf    Newfoundland & Labrador 14%     N/A
  nt    Northwest Territories   6%      N/A
  ns    Nova Scotia             14%     N/A
  nu    Nunavut                 6%      N/A
  on    Ontario                 6%      8%
  pe    Prince Edward Island    6%      10%     *
  qc    Quebec                  6%      7.5%    *
  sk    Saskatchewan            6%      7%
  yt    Yukon Territory         6%      N/A


  * In Quebec and Prince Edward Island only, the GST is included in the
    provincial sales tax base. You are also charged PST on GST.

FEEDBACK

If you find this module useful, or have any comments, suggestions or improvements, please let me know. Patches are welcome!

AUTHOR

Andy Grundman, <andy@hybridized.org>.

THANKS

This module was heavily inspired by Tony Bowden's Business::Tax::VAT.

COPYRIGHT

This module is free software; you can redistribute it and/or modify it under the same terms as Perl itself.

WARRANTY

  This program is distributed in the hope that it will be useful,
  but WITHOUT ANY WARRANTY; without even the implied warranty of
  MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.

Business::Tax::Canada - perform Canadian GST/HST/PST calculations