@equisoft/tax-ca - npm Package Compare versions

Comparing version 2024.6.1-snapshot.20241230141456 to 2024.6.1-snapshot.20241230164051

dist/investments/life-income-fund.js

@@ -5,5 +5,5 @@ "use strict";
 Sources
-    Provincial: https://www.empire.ca/sites/default/files/2023-02/INV-996A-LIFMinMaxWithdrawalPercentages-EN-web.pdf
+    Provincial: https://www.empire.ca/sites/default/files/2024-02/INV-996A-LIFMinMaxWithdrawalPercentages-EN-web.pdf
                 https://ca.rbcwealthmanagement.com/documents/1647873/2467026/2023+-+Registered+Plan+Minimums+%26+Maximums.pdf/f26cb471-e962-47cd-9033-fc1d9c34663e
-    Federal: http://www.osfi-bsif.gc.ca/Eng/pp-rr/faq/Pages/lif-frv.aspx
+    Federal & Territories & PEI : http://www.osfi-bsif.gc.ca/Eng/pp-rr/faq/Pages/lif-frv.aspx
 
@@ -16,3 +16,3 @@ Conversion for Federal, Territories and PEI
 Revised
-    2023-12-27
+    2024-12-23
 */
@@ -113,71 +113,71 @@ // tslint:enable:max-line-length
 exports.othersMaxWithdrawalPct = {
-    20: 0.04488,
-    21: 0.044933,
-    22: 0.044989,
-    23: 0.045048,
-    24: 0.045111,
-    25: 0.045178,
-    26: 0.04525,
-    27: 0.045326,
-    28: 0.045406,
-    29: 0.045492,
-    30: 0.045584,
-    31: 0.045681,
-    32: 0.045784,
-    33: 0.045895,
-    34: 0.046012,
-    35: 0.046137,
-    36: 0.046271,
-    37: 0.046413,
-    38: 0.046565,
-    39: 0.046727,
-    40: 0.0469,
-    41: 0.047084,
-    42: 0.047282,
-    43: 0.047493,
-    44: 0.047718,
-    45: 0.04796,
-    46: 0.048219,
-    47: 0.048496,
-    48: 0.048794,
-    49: 0.049114,
-    50: 0.049457,
-    51: 0.049826,
-    52: 0.050223,
-    53: 0.050651,
-    54: 0.051113,
-    55: 0.051612,
-    56: 0.052152,
-    57: 0.052736,
-    58: 0.05337,
-    59: 0.054059,
-    60: 0.054809,
-    61: 0.055626,
-    62: 0.05652,
-    63: 0.0575,
-    64: 0.058576,
-    65: 0.059762,
-    66: 0.061072,
-    67: 0.062525,
-    68: 0.064142,
-    69: 0.065951,
-    70: 0.067983,
-    71: 0.070278,
-    72: 0.072886,
-    73: 0.075871,
-    74: 0.079315,
-    75: 0.083323,
-    76: 0.087916,
-    77: 0.09323,
-    78: 0.099444,
-    79: 0.106804,
-    80: 0.115655,
-    81: 0.126492,
-    82: 0.140061,
-    83: 0.157533,
-    84: 0.18086,
-    85: 0.213552,
-    86: 0.262637,
-    87: 0.344506,
-    88: 0.508334,
+    20: 0.044298,
+    21: 0.04435,
+    22: 0.044406,
+    23: 0.044465,
+    24: 0.044528,
+    25: 0.044594,
+    26: 0.044665,
+    27: 0.04474,
+    28: 0.044821,
+    29: 0.044906,
+    30: 0.044996,
+    31: 0.045093,
+    32: 0.045196,
+    33: 0.045305,
+    34: 0.045422,
+    35: 0.045546,
+    36: 0.045679,
+    37: 0.04582,
+    38: 0.045971,
+    39: 0.046132,
+    40: 0.046304,
+    41: 0.046487,
+    42: 0.046683,
+    43: 0.046893,
+    44: 0.047117,
+    45: 0.047357,
+    46: 0.047614,
+    47: 0.04789,
+    48: 0.048186,
+    49: 0.048503,
+    50: 0.048844,
+    51: 0.049211,
+    52: 0.049606,
+    53: 0.050032,
+    54: 0.050491,
+    55: 0.050987,
+    56: 0.051524,
+    57: 0.052105,
+    58: 0.052736,
+    59: 0.053421,
+    60: 0.054168,
+    61: 0.054982,
+    62: 0.055872,
+    63: 0.056848,
+    64: 0.05792,
+    65: 0.059101,
+    66: 0.060407,
+    67: 0.061856,
+    68: 0.063469,
+    69: 0.065275,
+    70: 0.067303,
+    71: 0.069597,
+    72: 0.072204,
+    73: 0.07519,
+    74: 0.078638,
+    75: 0.082655,
+    76: 0.087258,
+    77: 0.092582,
+    78: 0.098807,
+    79: 0.106178,
+    80: 0.115041,
+    81: 0.125892,
+    82: 0.139476,
+    83: 0.156966,
+    84: 0.180313,
+    85: 0.213033,
+    86: 0.262155,
+    87: 0.344082,
+    88: 0.508019,
     89: 1,
@@ -187,71 +187,71 @@ };
 exports.federalMaxWithdrawalPct = {
-    20: 0.04488,
-    21: 0.044933,
-    22: 0.044989,
-    23: 0.045048,
-    24: 0.045111,
-    25: 0.045178,
-    26: 0.04525,
-    27: 0.045326,
-    28: 0.045406,
-    29: 0.045492,
-    30: 0.045584,
-    31: 0.045681,
-    32: 0.045784,
-    33: 0.045895,
-    34: 0.046012,
-    35: 0.046137,
-    36: 0.046271,
-    37: 0.046413,
-    38: 0.046565,
-    39: 0.046727,
-    40: 0.0469,
-    41: 0.047084,
-    42: 0.047282,
-    43: 0.047493,
-    44: 0.047718,
-    45: 0.04796,
-    46: 0.048219,
-    47: 0.048496,
-    48: 0.048794,
-    49: 0.049114,
-    50: 0.049457,
-    51: 0.049826,
-    52: 0.050223,
-    53: 0.050651,
-    54: 0.051113,
-    55: 0.051612,
-    56: 0.052152,
-    57: 0.052736,
-    58: 0.05337,
-    59: 0.054059,
-    60: 0.054809,
-    61: 0.055626,
-    62: 0.05652,
-    63: 0.0575,
-    64: 0.058576,
-    65: 0.059762,
-    66: 0.061072,
-    67: 0.062525,
-    68: 0.064142,
-    69: 0.065951,
-    70: 0.067983,
-    71: 0.070278,
-    72: 0.072886,
-    73: 0.075871,
-    74: 0.079315,
-    75: 0.083323,
-    76: 0.087916,
-    77: 0.09323,
-    78: 0.099444,
-    79: 0.106804,
-    80: 0.115655,
-    81: 0.126492,
-    82: 0.140061,
-    83: 0.157533,
-    84: 0.18086,
-    85: 0.213552,
-    86: 0.262637,
-    87: 0.344506,
-    88: 0.508334,
+    20: 0.044298,
+    21: 0.04435,
+    22: 0.044406,
+    23: 0.044465,
+    24: 0.044528,
+    25: 0.044594,
+    26: 0.044665,
+    27: 0.04474,
+    28: 0.044821,
+    29: 0.044906,
+    30: 0.044996,
+    31: 0.045093,
+    32: 0.045196,
+    33: 0.045305,
+    34: 0.045422,
+    35: 0.045546,
+    36: 0.045679,
+    37: 0.04582,
+    38: 0.045971,
+    39: 0.046132,
+    40: 0.046304,
+    41: 0.046487,
+    42: 0.046683,
+    43: 0.046893,
+    44: 0.047117,
+    45: 0.047357,
+    46: 0.047614,
+    47: 0.04789,
+    48: 0.048186,
+    49: 0.048503,
+    50: 0.048844,
+    51: 0.049211,
+    52: 0.049606,
+    53: 0.050032,
+    54: 0.050491,
+    55: 0.050987,
+    56: 0.051524,
+    57: 0.052105,
+    58: 0.052736,
+    59: 0.053421,
+    60: 0.054168,
+    61: 0.054982,
+    62: 0.055872,
+    63: 0.056848,
+    64: 0.05792,
+    65: 0.059101,
+    66: 0.060407,
+    67: 0.061856,
+    68: 0.063469,
+    69: 0.065275,
+    70: 0.067303,
+    71: 0.069597,
+    72: 0.072204,
+    73: 0.07519,
+    74: 0.078638,
+    75: 0.082655,
+    76: 0.087258,
+    77: 0.092582,
+    78: 0.098807,
+    79: 0.106178,
+    80: 0.115041,
+    81: 0.125892,
+    82: 0.139476,
+    83: 0.156966,
+    84: 0.180313,
+    85: 0.213033,
+    86: 0.262155,
+    87: 0.344082,
+    88: 0.508019,
     89: 1,
@@ -258,0 +258,0 @@ };

dist/investments/non-registered-savings-plan.js

 "use strict";
+// tslint:disable:max-line-length
+/*
+Sources
+    https://www.canada.ca/en/department-finance/news/2024/06/capital-gains-inclusion-rate.html
+    https://www.revenuquebec.ca/en/press-room/tax-news/details/2024-06-19/capital-gains-inclusion-rate-increase-1/
+
+Revised
+    2024-12-30
+*/
+// tslint:enable:max-line-length
 Object.defineProperty(exports, "__esModule", { value: true });
@@ -3,0 +13,0 @@ exports.CAPITAL_GAINS_BRACKETS = void 0;

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

@@ -10,3 +10,3 @@ "use strict";
 Revised
-    2023-12-27
+    2024-01-18
 */
@@ -13,0 +13,0 @@ Object.defineProperty(exports, "__esModule", { value: true });

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

@@ -10,3 +10,3 @@ "use strict";
 Revised
-    2023-12-28
+    2024-12-23
 */
@@ -20,3 +20,3 @@ Object.defineProperty(exports, "__esModule", { value: true });
     },
-    MAX_CONTRIBUTION: 31560,
+    MAX_CONTRIBUTION: 32490,
 };

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

@@ -8,3 +8,3 @@ "use strict";
 Revised
-    2024-01-12
+    2024-12-23
  */
@@ -19,5 +19,5 @@ Object.defineProperty(exports, "__esModule", { value: true });
      */
-    UNROUNDED_MAX_CONTRIBUTION: 6751,
+    UNROUNDED_MAX_CONTRIBUTION: 6893,
     ROUNDING_FACTOR: 500,
     UPDATE_YEAR: 2024,
 };

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

@@ -31,4 +31,5 @@ interface MonthlyConsumerPriceIndex {
     2023: MonthlyConsumerPriceIndex;
+    2024: MonthlyConsumerPriceIndex;
 }
 export declare const CONSUMER_PRICE_INDEX: ConsumerPriceIndex;
 export {};

dist/misc/consumer-price-index.js

@@ -10,3 +10,3 @@ "use strict";
 Revised
-    2023-12-27
+    2024-12-23
 */
@@ -224,5 +224,19 @@ Object.defineProperty(exports, "__esModule", { value: true });
         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: 158.8,
+        DEC: 161.8,
     },
 };

dist/misc/ppp-increase-factor.js

 "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/
@@ -8,7 +9,7 @@
     Cumulative difference in %, according to the table calculated by Martin Dupras,
-    from the reference age of 65, divided by 12 months.
+    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
-    2023-11
+    2024-12
  */
@@ -18,9 +19,9 @@ Object.defineProperty(exports, "__esModule", { value: true });
 exports.PPP_INCREASE_FACTOR = {
-    FIRST_YEAR: 0.517,
-    SECOND_YEAR: 0.467,
-    THIRD_YEAR: 0.425,
-    FOURTH_YEAR: 0.375,
-    FIFTH_YEAR: 0.358,
-    SIXTH_YEAR: 0.3185,
-    SEVENTH_YEAR: 0.2790,
+    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,
 };

dist/pension/canada-pension-plan.js

@@ -9,3 +9,3 @@ "use strict";
 Revised
-    2024-01-09
+    2024-12-24
 */
@@ -19,15 +19,16 @@ Object.defineProperty(exports, "__esModule", { value: true });
         PENSIONABLE_EARNINGS: {
-            MAX: 68500,
+            MAX: 71300,
             MIN: 3500,
             // Average YMPE of the last 5 year (including current year)
-            AVG_MAX: 64060,
-            // Year's additional maximum pensionable earnings (YAMPE), approx. 114% of AVG_MAX
-            SUP_MAX: 73200,
+            AVG_MAX: 66580,
+            // Year's additional maximum pensionable earnings (YAMPE)
+            SUP_MAX: 81200,
+            // SUP_FACTORS is not be applicable anymore from 2025 and onward. To be deleted for 2026.
             SUP_FACTORS: [
                 { FROM: 2024, TO: 2024, FACTOR: 1 },
-                { FROM: 2025, TO: Number.MAX_SAFE_INTEGER, FACTOR: 1.07 },
+                { FROM: 2025, TO: Number.MAX_SAFE_INTEGER, FACTOR: 1 },
             ],
         },
         RATES: {
-            BASE: 0.0495,
+            BASE: 0.0595,
             ENHANCEMENT_STEP_1: [
@@ -46,9 +47,9 @@ { FROM: 2019, TO: 2019, RATE: 0.0015 },
     FLAT_BENEFIT: {
-        ORPHAN: 3380.64,
-        DISABILITY: 18464.04,
-        UNDER_45: 8495.40,
-        UNDER_45_WITH_CHILD: 8495.40,
-        UNDER_45_DISABLED: 8495.40,
-        FROM_45_TO_64: 8495.40,
-        OVER_64_WITHOUT_PENSION: 9407.28,
+        ORPHAN: 3621.24,
+        DISABILITY: 19281.36,
+        UNDER_45: 8871.72,
+        UNDER_45_WITH_CHILD: 8871.72,
+        UNDER_45_DISABLED: 8871.72,
+        FROM_45_TO_64: 8871.72,
+        OVER_64_WITHOUT_PENSION: 9825.12,
     },
@@ -166,6 +167,7 @@ getRequestDateFactor(birthDate, requestDate, customReferenceDate) {
         2024: 68500,
+        2025: 71300,
     },
     MAX_PENSION: {
         RETIREMENT: 16375.20, // Max amount at age 65
-        COMBINED_RETIREMENT_SURVIVOR: 19363.68,
+        COMBINED_RETIREMENT_SURVIVOR: 19362.48,
         DEATH_BENEFIT: 2500,
@@ -172,0 +174,0 @@ },

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

@@ -35,3 +35,3 @@ import { Rate } from '../taxes/income-tax';
 }
-export type IndexationRateReferenceYear = 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023;
+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];
@@ -38,0 +38,0 @@ export interface MaxPension {

dist/pension/quebec-pension-plan.js

 "use strict";
 /*
 Sources
-    http://www.rrq.gouv.qc.ca/en/programmes/regime_rentes/regime_chiffres/Pages/regime_chiffres.aspx
-    https://www.retraitequebec.gouv.qc.ca/fr/publications/nos-programmes/regime-de-rentes-du-quebec/retraite/Pages/revenus-de-travail-admissibles-et-cotisations.aspx
+    https://www.retraitequebec.gouv.qc.ca/en/landing/indexation/Pages/montants-donnees-base.aspx
 
 Revised
-    2024-01-09
+    2024-12-30
 */
@@ -17,11 +16,12 @@ Object.defineProperty(exports, "__esModule", { value: true });
         PENSIONABLE_EARNINGS: {
-            MAX: 68500,
+            MAX: 71300,
             MIN: 3500,
             // Average YMPE of the last 5 year (including current year)
-            AVG_MAX: 64060,
-            // Year's additional maximum pensionable earnings (YAMPE), approx. 114% of AVG_MAX
-            SUP_MAX: 73200,
+            AVG_MAX: 66580,
+            // Year's additional maximum pensionable earnings (YAMPE)
+            SUP_MAX: 81200,
+            // SUP_FACTORS is not be applicable anymore from 2025 and onward. To be deleted for 2026.
             SUP_FACTORS: [
                 { FROM: 2024, TO: 2024, FACTOR: 1 },
-                { FROM: 2025, TO: Number.MAX_SAFE_INTEGER, FACTOR: 1.07 },
+                { FROM: 2025, TO: Number.MAX_SAFE_INTEGER, FACTOR: 1 },
             ],
@@ -44,9 +44,12 @@ },
     FLAT_BENEFIT: {
-        ORPHAN: 3529.44,
-        DISABILITY: 19281,
-        UNDER_45: 8026.92,
-        UNDER_45_WITH_CHILD: 12733.44,
-        UNDER_45_DISABLED: 13233.60,
-        FROM_45_TO_64: 13233.60,
-        OVER_64_WITHOUT_PENSION: 9865.68,
+        // 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,
     },
@@ -164,6 +167,9 @@ getRequestDateFactor(birthDate, requestDate, customReferenceDate) {
         2024: 68500,
+        2025: 71300,
     },
     MAX_PENSION: {
-        RETIREMENT: 16375.20, // Max amount at age 65
-        COMBINED_RETIREMENT_SURVIVOR: 19363.68,
+        // Max amount at age 65
+        RETIREMENT: 17196,
+        // Max retirement amount at age 65 + Add. amount for disability
+        COMBINED_RETIREMENT_SURVIVOR: 24377.52,
         DEATH_BENEFIT: 2500,
@@ -170,0 +176,0 @@ },

dist/pension/supplemental-pension-plan.js

@@ -5,4 +5,5 @@ "use strict";
     https://www.canada.ca/en/treasury-board-secretariat/services/pension-plan/plan-information/retirement-income-sources.html
+
 Revised
-    2023-12-27
+    2024-12-24
 */
@@ -9,0 +10,0 @@ Object.defineProperty(exports, "__esModule", { value: true });

dist/taxes/dividend-credit.js

@@ -8,3 +8,3 @@ "use strict";
 Revised
-    2023-01-03
+    2024-12-24
 */
@@ -27,3 +27,3 @@ Object.defineProperty(exports, "__esModule", { value: true });
     QC: 0.0342,
-    SK: 0.02105,
+    SK: 0.02938,
     YT: 0.0067,
@@ -30,0 +30,0 @@ };

dist/taxes/employment-insurance.js

 "use strict";
 /*
 Sources
-    https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/2024-maximum-insurable-earnings.html
+    https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2025-maximum-insurable-earnings.html
 
@@ -10,3 +10,3 @@ Notes
 Revised
-    2023-12-27
+    2024-12-24
  */
@@ -16,7 +16,7 @@ Object.defineProperty(exports, "__esModule", { value: true });
 exports.EI = {
-    MAX_INSURABLE_EARNINGS: 63200,
+    MAX_INSURABLE_EARNINGS: 65700,
     PREMIUM_RATES: {
-        CA: 0.0166,
-        QC: 0.0132,
+        CA: 0.0164,
+        QC: 0.0131,
     },
 };

dist/taxes/income-tax.js

@@ -8,3 +8,3 @@ "use strict";
 Revised
-    2023-12-27
+    2024-12-24
 */
@@ -39,21 +39,21 @@ Object.defineProperty(exports, "__esModule", { value: true });
         TAX_CREDIT_RATE: 0.15,
-        BASE_TAX_CREDIT: 15705,
+        BASE_TAX_CREDIT: 16129,
         RATES: [{
                 FROM: 0,
-                TO: 55867,
+                TO: 57375,
                 RATE: 0.15,
             }, {
-                FROM: 55867,
-                TO: 111733,
+                FROM: 57375,
+                TO: 114750,
                 RATE: 0.205,
             }, {
-                FROM: 111733,
-                TO: 173205,
+                FROM: 114750,
+                TO: 177882,
                 RATE: 0.26,
             }, {
-                FROM: 173205,
-                TO: 246752,
+                FROM: 177882,
+                TO: 253414,
                 RATE: 0.2932,
             }, {
-                FROM: 246752,
+                FROM: 253414,
                 TO: 999999999,
@@ -71,21 +71,21 @@ RATE: 0.33,
         TAX_CREDIT_RATE: 0.10,
-        BASE_TAX_CREDIT: 21885,
+        BASE_TAX_CREDIT: 22323,
         RATES: [{
                 FROM: 0,
-                TO: 148269,
+                TO: 151234,
                 RATE: 0.10,
             }, {
-                FROM: 148269,
-                TO: 177922,
+                FROM: 151234,
+                TO: 181481,
                 RATE: 0.12,
             }, {
-                FROM: 177922,
-                TO: 237230,
+                FROM: 181481,
+                TO: 241974,
                 RATE: 0.13,
             }, {
-                FROM: 237230,
-                TO: 355845,
+                FROM: 241974,
+                TO: 362961,
                 RATE: 0.14,
             }, {
-                FROM: 355845,
+                FROM: 362961,
                 TO: 999999999,
@@ -103,29 +103,29 @@ RATE: 0.15,
         TAX_CREDIT_RATE: 0.0506,
-        BASE_TAX_CREDIT: 12580,
+        BASE_TAX_CREDIT: 12932,
         RATES: [{
                 FROM: 0,
-                TO: 47937,
+                TO: 49279,
                 RATE: 0.0506,
             }, {
-                FROM: 47937,
-                TO: 95875,
+                FROM: 49279,
+                TO: 98560,
                 RATE: 0.077,
             }, {
-                FROM: 95875,
-                TO: 110076,
+                FROM: 98560,
+                TO: 113158,
                 RATE: 0.105,
             }, {
-                FROM: 110076,
-                TO: 133664,
+                FROM: 113158,
+                TO: 137407,
                 RATE: 0.1229,
             }, {
-                FROM: 133664,
-                TO: 181232,
+                FROM: 137407,
+                TO: 186306,
                 RATE: 0.147,
             }, {
-                FROM: 181232,
-                TO: 252752,
+                FROM: 186306,
+                TO: 259829,
                 RATE: 0.168,
             }, {
-                FROM: 252752,
+                FROM: 259829,
                 TO: 999999999,
@@ -143,13 +143,13 @@ RATE: 0.205,
         TAX_CREDIT_RATE: 0.108,
-        BASE_TAX_CREDIT: 15780,
+        BASE_TAX_CREDIT: 15969,
         RATES: [{
                 FROM: 0,
-                TO: 47000,
+                TO: 47564,
                 RATE: 0.108,
             }, {
-                FROM: 47000,
-                TO: 100000,
+                FROM: 47564,
+                TO: 101200,
                 RATE: 0.1275,
             }, {
-                FROM: 100000,
+                FROM: 101200,
                 TO: 999999999,
@@ -167,17 +167,17 @@ RATE: 0.174,
         TAX_CREDIT_RATE: 0.094,
-        BASE_TAX_CREDIT: 13044,
+        BASE_TAX_CREDIT: 13396,
         RATES: [{
                 FROM: 0,
-                TO: 49958,
+                TO: 51306,
                 RATE: 0.0940,
             }, {
-                FROM: 49958,
-                TO: 99916,
+                FROM: 51306,
+                TO: 102614,
                 RATE: 0.14,
             }, {
-                FROM: 99916,
-                TO: 185064,
+                FROM: 102614,
+                TO: 190060,
                 RATE: 0.16,
             }, {
-                FROM: 185064,
+                FROM: 190060,
                 TO: 999999999,
@@ -195,33 +195,33 @@ RATE: 0.195,
         TAX_CREDIT_RATE: 0.087,
-        BASE_TAX_CREDIT: 10818,
+        BASE_TAX_CREDIT: 11067,
         RATES: [{
                 FROM: 0,
-                TO: 43198,
+                TO: 44192,
                 RATE: 0.087,
             }, {
-                FROM: 43198,
-                TO: 86395,
+                FROM: 44192,
+                TO: 88382,
                 RATE: 0.145,
             }, {
-                FROM: 86395,
-                TO: 154244,
+                FROM: 88382,
+                TO: 157792,
                 RATE: 0.158,
             }, {
-                FROM: 154244,
-                TO: 215943,
+                FROM: 157792,
+                TO: 220910,
                 RATE: 0.178,
             }, {
-                FROM: 215943,
-                TO: 275870,
+                FROM: 220910,
+                TO: 282214,
                 RATE: 0.198,
             }, {
-                FROM: 275870,
-                TO: 551739,
+                FROM: 282214,
+                TO: 564429,
                 RATE: 0.208,
             }, {
-                FROM: 551739,
-                TO: 1103478,
+                FROM: 564429,
+                TO: 1128858,
                 RATE: 0.213,
             }, {
-                FROM: 1103478,
+                FROM: 1128858,
                 TO: 999999999,
@@ -239,21 +239,21 @@ RATE: 0.218,
         TAX_CREDIT_RATE: 0.0879,
-        BASE_TAX_CREDIT: 8481,
+        BASE_TAX_CREDIT: 8744,
         RATES: [{
                 FROM: 0,
-                TO: 29590,
+                TO: 30507,
                 RATE: 0.0879,
             }, {
-                FROM: 29590,
-                TO: 59180,
+                FROM: 30507,
+                TO: 61015,
                 RATE: 0.1495,
             }, {
-                FROM: 59180,
-                TO: 93000,
+                FROM: 61015,
+                TO: 95883,
                 RATE: 0.1667,
             }, {
-                FROM: 93000,
-                TO: 150000,
+                FROM: 95883,
+                TO: 154650,
                 RATE: 0.175,
             }, {
-                FROM: 150000,
+                FROM: 154650,
                 TO: 999999999,
@@ -270,24 +270,24 @@ RATE: 0.21,
         ABATEMENT: 0,
-        TAX_CREDIT_RATE: 0.0965,
-        BASE_TAX_CREDIT: 13500,
+        TAX_CREDIT_RATE: 0.095,
+        BASE_TAX_CREDIT: 14250,
         RATES: [{
                 FROM: 0,
-                TO: 32656,
-                RATE: 0.0965,
+                TO: 33328,
+                RATE: 0.095,
             }, {
-                FROM: 32656,
-                TO: 64313,
-                RATE: 0.1363,
+                FROM: 33328,
+                TO: 64656,
+                RATE: 0.1347,
             }, {
-                FROM: 64313,
+                FROM: 64656,
                 TO: 105000,
-                RATE: 0.1665,
+                RATE: 0.166,
             }, {
                 FROM: 105000,
                 TO: 140000,
-                RATE: 0.18,
+                RATE: 0.1762,
             }, {
                 FROM: 140000,
                 TO: 999999999,
-                RATE: 0.1875,
+                RATE: 0.19,
             }],
@@ -303,13 +303,13 @@ SURTAX_RATES: [{
         TAX_CREDIT_RATE: 0.0505,
-        BASE_TAX_CREDIT: 12399,
+        BASE_TAX_CREDIT: 12747,
         RATES: [{
                 FROM: 0,
-                TO: 51446,
+                TO: 52886,
                 RATE: 0.0505,
             }, {
-                FROM: 51446,
-                TO: 102894,
+                FROM: 52886,
+                TO: 105775,
                 RATE: 0.0915,
             }, {
-                FROM: 102894,
+                FROM: 105775,
                 TO: 150000,
@@ -328,10 +328,10 @@ RATE: 0.1116,
                 FROM: 0,
-                TO: 5554,
+                TO: 5710,
                 RATE: 0,
             }, {
-                FROM: 5554,
-                TO: 7108,
+                FROM: 5710,
+                TO: 7307,
                 RATE: 0.20,
             }, {
-                FROM: 7108,
+                FROM: 7307,
                 TO: 999999999,
@@ -344,17 +344,17 @@ RATE: 0.56, // 0.20 + 0.36
         TAX_CREDIT_RATE: 0.14,
-        BASE_TAX_CREDIT: 18056,
+        BASE_TAX_CREDIT: 18571,
         RATES: [{
                 FROM: 0,
-                TO: 51780,
+                TO: 53255,
                 RATE: 0.14,
             }, {
-                FROM: 51780,
-                TO: 103545,
+                FROM: 53255,
+                TO: 106495,
                 RATE: 0.19,
             }, {
-                FROM: 103545,
-                TO: 126000,
+                FROM: 106495,
+                TO: 129590,
                 RATE: 0.24,
             }, {
-                FROM: 126000,
+                FROM: 129590,
                 TO: 999999999,
@@ -372,13 +372,13 @@ RATE: 0.2575,
         TAX_CREDIT_RATE: 0.105,
-        BASE_TAX_CREDIT: 18491,
+        BASE_TAX_CREDIT: 18991,
         RATES: [{
                 FROM: 0,
-                TO: 52057,
+                TO: 53463,
                 RATE: 0.105,
             }, {
-                FROM: 52057,
-                TO: 148734,
+                FROM: 53463,
+                TO: 152750,
                 RATE: 0.125,
             }, {
-                FROM: 148734,
+                FROM: 152750,
                 TO: 999999999,
@@ -396,17 +396,17 @@ RATE: 0.145,
         TAX_CREDIT_RATE: 0.059,
-        BASE_TAX_CREDIT: 17373,
+        BASE_TAX_CREDIT: 17842,
         RATES: [{
                 FROM: 0,
-                TO: 50597,
+                TO: 51964,
                 RATE: 0.059,
             }, {
-                FROM: 50597,
-                TO: 101198,
+                FROM: 51964,
+                TO: 103930,
                 RATE: 0.086,
             }, {
-                FROM: 101198,
-                TO: 164525,
+                FROM: 103930,
+                TO: 168967,
                 RATE: 0.122,
             }, {
-                FROM: 164525,
+                FROM: 168967,
                 TO: 999999999,
@@ -424,17 +424,17 @@ RATE: 0.1405,
         TAX_CREDIT_RATE: 0.04,
-        BASE_TAX_CREDIT: 18767,
+        BASE_TAX_CREDIT: 19274,
         RATES: [{
                 FROM: 0,
-                TO: 53268,
+                TO: 54707,
                 RATE: 0.04,
             }, {
-                FROM: 53268,
-                TO: 106537,
+                FROM: 54707,
+                TO: 109413,
                 RATE: 0.07,
             }, {
-                FROM: 106537,
-                TO: 173205,
+                FROM: 109413,
+                TO: 177881,
                 RATE: 0.09,
             }, {
-                FROM: 173205,
+                FROM: 177881,
                 TO: 999999999,
@@ -452,21 +452,21 @@ RATE: 0.115,
         TAX_CREDIT_RATE: 0.064,
-        BASE_TAX_CREDIT: 15705,
+        BASE_TAX_CREDIT: 14538,
         RATES: [{
                 FROM: 0,
-                TO: 55867,
+                TO: 57375,
                 RATE: 0.064,
             }, {
-                FROM: 55867,
-                TO: 111733,
+                FROM: 57375,
+                TO: 114750,
                 RATE: 0.09,
             }, {
-                FROM: 111733,
-                TO: 173205,
+                FROM: 114750,
+                TO: 177882,
                 RATE: 0.109,
             }, {
-                FROM: 173205,
-                TO: 246752,
+                FROM: 177882,
+                TO: 253414,
                 RATE: 0.1293,
             }, {
-                FROM: 246752,
+                FROM: 253414,
                 TO: 500000,
@@ -473,0 +473,0 @@ RATE: 0.128,

dist/taxes/quebec-parental-insurance-plan.js

@@ -7,3 +7,3 @@ "use strict";
 Revised
-    2023-12-27
+    2024-12-24
 */
@@ -13,3 +13,3 @@ Object.defineProperty(exports, "__esModule", { value: true });
 exports.QPIP = {
-    MAX_INSURABLE_EARNINGS: 94000,
+    MAX_INSURABLE_EARNINGS: 98000,
     PREMIUM_RATES: {
@@ -16,0 +16,0 @@ SELF_EMPLOYED: 0.00878,

package.json

 {
   "name": "@equisoft/tax-ca",
-  "version": "2024.6.1-snapshot.20241230141456",
+  "version": "2024.6.1-snapshot.20241230164051",
   "description": "Canadian tax data and calculation functions.",
@@ -5,0 +5,0 @@ "main": "dist/index.js",

No alert changes

Improved metrics

Total package byte prevSize

80367

increased by1.31%

Lines of code

2449

increased by1.37%

No dependency changes