diff --git a/CHANGELOG.md b/CHANGELOG.md new file mode 100644 --- /dev/null +++ b/CHANGELOG.md @@ -0,0 +1,5 @@ +# Revision history for canadian-income-tax + +## 0.1.0.0 -- YYYY-mm-dd + +* First version. Released on an unsuspecting world. diff --git a/LICENSE b/LICENSE new file mode 100644 --- /dev/null +++ b/LICENSE @@ -0,0 +1,674 @@ + GNU GENERAL PUBLIC LICENSE + Version 3, 29 June 2007 + + Copyright (C) 2007 Free Software Foundation, Inc. + Everyone is permitted to copy and distribute verbatim copies + of this license document, but changing it is not allowed. + + Preamble + + The GNU General Public License is a free, copyleft license for +software and other kinds of works. + + The licenses for most software and other practical works are designed +to take away your freedom to share and change the works. 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If not, see . + +Also add information on how to contact you by electronic and paper mail. + + If the program does terminal interaction, make it output a short +notice like this when it starts in an interactive mode: + + Copyright (C) + This program comes with ABSOLUTELY NO WARRANTY; for details type `show w'. + This is free software, and you are welcome to redistribute it + under certain conditions; type `show c' for details. + +The hypothetical commands `show w' and `show c' should show the appropriate +parts of the General Public License. Of course, your program's commands +might be different; for a GUI interface, you would use an "about box". + + You should also get your employer (if you work as a programmer) or school, +if any, to sign a "copyright disclaimer" for the program, if necessary. +For more information on this, and how to apply and follow the GNU GPL, see +. + + The GNU General Public License does not permit incorporating your program +into proprietary programs. If your program is a subroutine library, you +may consider it more useful to permit linking proprietary applications with +the library. If this is what you want to do, use the GNU Lesser General +Public License instead of this License. But first, please read +. diff --git a/README.md b/README.md new file mode 100644 --- /dev/null +++ b/README.md @@ -0,0 +1,57 @@ +Canadian Income Tax +=================== + +### Use ### + +This Haskell package consists of a library and executable to fill out the Canadian T1 tax form. The way to +use it is as follows: + +1. Download the fillable PDF form from [the canada.ca Web +site](https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/ontario/5006-r.html). + +2. Fill out the form; don't bother filling out any fields that are calculated from other fields in the same +form, that part will be performed automatically. + +3. Save the filled-out PDF form. + +4. Run + + pdftk 5006-r-fill-22e.pdf generate_fdf output 5006-r-fill-22e.fdf + +where `5006-r-fill-22e.pdf` is the file you previously saved and `5006-r-fill-22e.pdf` is the name of the +output file; feel free to change them. + +5. Run + + complete-canadian-t1-form 5006-r-fill-22e.fdf -o 5006-r-fill-22e-filled.fdf + +where `5006-r-fill-22e-filled.fdf` is the output FDF file name with all calculated fields automatically +filled in. + +6. Run + + pdftk 5006-r-fill-22e.pdf fill_form 5006-r-fill-22e-filled.fdf output 5006-r-fill-22e-filled.pdf + +to transfer the FDF field values from the previous step to the new PDF file, `5006-r-fill-22e-filled.pdf`. + +7. Verify the final PDF file. The executable comes with no warranty and has not been approved by CRA. The +reponsibility for its correctness is still yours. + +8. Print and sign the tax return, then send it to CRA by mail along with your documents. At some point +they'll hopefully open a way to digitally file the same information they accept on paper, but their EFILE +protocol is so far not open to the public. + + +### Installation ### + +As you can see from the above instructions, you'll need to install the free `pdftk` executable to deal with +PDF <-> FDF conversion. See [their instructions](https://www.pdflabs.com/tools/pdftk-the-pdf-toolkit/). On +Ubuntu you can simply run + + sudo apt install pdftk + +To install the `complete-canadian-t1-form` executable, you'll need Haskell development tools. The simplest +procedure overall is to install [`ghcup`](https://www.haskell.org/ghcup/), then use it to install `ghc` +(version 9.2 or greater) and `cabal`, then to run + + cabal install canadian-income-tax diff --git a/app/Main.hs b/app/Main.hs new file mode 100644 --- /dev/null +++ b/app/Main.hs @@ -0,0 +1,50 @@ +{-# LANGUAGE ImportQualifiedPost #-} +{-# LANGUAGE NamedFieldPuns #-} +{-# LANGUAGE OverloadedStrings #-} + +module Main where + +import Control.Applicative ((<**>)) +import Control.Monad (when) +import Control.Monad.Trans.State.Strict (get, put, evalState) +import Data.ByteString qualified as ByteString +import Options.Applicative (Parser, execParser, + helper, info, long, metavar, progDesc, short, strArgument, strOption, switch, value) +import System.IO (hPutStrLn, stderr) +import Text.FDF (parse, serialize) + +import Tax.Canada.T1.FDF qualified as FDF +import Tax.Canada.T1.FieldNames +import Tax.Canada.T1.Fix (fixT1) +import Tax.Canada.T1.Types + +main :: IO () +main = execParser (info optionsParser $ progDesc "Update all calculated fields in a Canadian T1 tax form") + >>= process + +data Options = Options { + inputPath :: FilePath, + outputPath :: FilePath, + verbose :: Bool} + + +optionsParser :: Parser Options +optionsParser = + Options + <$> strArgument (metavar "") + <*> strOption (short 'o' <> long "output" <> value "-" <> metavar "") + <*> switch (short 'v' <> long "verbose") + <**> helper + + +process :: Options -> IO () +process Options{inputPath, outputPath, verbose} = do + bytes <- if inputPath == "-" then ByteString.getContents else ByteString.readFile inputPath + case parse bytes >>= (\x-> (,) x <$> FDF.load x) of + Left err -> error err + Right (fdf, t1) -> do + let fdf' = FDF.update t1' fdf + t1' = fixT1 t1 + write = if outputPath == "-" then ByteString.putStr else ByteString.writeFile outputPath + when verbose (hPutStrLn stderr $ show t1') + write (serialize fdf') diff --git a/canadian-income-tax.cabal b/canadian-income-tax.cabal new file mode 100644 --- /dev/null +++ b/canadian-income-tax.cabal @@ -0,0 +1,59 @@ +cabal-version: 2.4 +name: canadian-income-tax +version: 2022.1 + +synopsis: Canadian income tax calculation + +description: This package provides a library and executable to fill out + incomplete Canadian tax forms in FDF format and to populate all + fields therein that can be automatically calculated from the rest + of the form. + +category: tax, productivity +license: GPL-3.0-or-later +license-files: LICENSE +copyright: (c) 2023 Mario Blažević +author: Mario Blažević +maintainer: blamario@protonmail.com +bug-reports: https://github.com/blamario/canadian-income-tax/issues + +extra-source-files: CHANGELOG.md, README.md +source-repository head + type: git + location: https://github.com/blamario/canadian-income-tax + +library + exposed-modules: + Tax.Canada.T1.Types + Tax.Canada.T1.FDF + Tax.Canada.T1.FieldNames + Tax.Canada.T1.Fix + + -- Modules included in this library but not exported. + -- other-modules: + + -- LANGUAGE extensions used by modules in this package. + -- other-extensions: + build-depends: base == 4.*, text >= 1.0 && < 2.1, + time == 1.*, containers >= 0.5 && < 0.7, + monoid-subclasses == 1.*, rank2classes ^>= 1.5, + ca-province-codes == 1.0.*, forms-data-format == 0.1.*, + template-haskell == 2.* + hs-source-dirs: src + default-language: Haskell2010 + +executable complete-canadian-t1-form + main-is: Main.hs + + -- Modules included in this executable, other than Main. + -- other-modules: + + -- LANGUAGE extensions used by modules in this package. + -- other-extensions: + build-depends: + base == 4.*, text, bytestring >= 0.10.4 && < 1, transformers >= 0.1 && < 0.7, + rank2classes, optparse-applicative >= 0.15 && < 0.18, + forms-data-format, canadian-income-tax + + hs-source-dirs: app + default-language: Haskell2010 diff --git a/src/Tax/Canada/T1/FDF.hs b/src/Tax/Canada/T1/FDF.hs new file mode 100644 --- /dev/null +++ b/src/Tax/Canada/T1/FDF.hs @@ -0,0 +1,91 @@ +{-# LANGUAGE ImportQualifiedPost #-} +{-# LANGUAGE FlexibleInstances #-} +{-# LANGUAGE GADTs #-} +{-# LANGUAGE NamedFieldPuns #-} +{-# LANGUAGE OverloadedStrings #-} + +module Tax.Canada.T1.FDF where + +import Data.Fixed (Centi) +import Data.Foldable (find) +import Data.Functor.Const (Const (Const, getConst)) +import Data.Map.Lazy (Map) +import Data.Map.Lazy qualified as Map +import Data.Text (Text) +import Data.Text qualified as Text +import Data.Time (Day, defaultTimeLocale, formatTime, parseTimeM) +import Rank2 qualified +import Text.FDF (FDF, foldMapWithKey, mapWithKey, parse, serialize) +import Text.Read (readEither) + +import Tax.Canada.T1.Types +import Tax.Canada.T1.FieldNames (FieldConst (Field, path, entry), Entry (..), t1Fields) + +load :: FDF -> Either String (T1 Maybe) +load = fromFieldMap . foldMapWithKey Map.singleton + +update :: T1 Maybe -> FDF -> FDF +update = mapWithKey . updateKey . Rank2.foldMap (uncurry Map.singleton . getConst) . Rank2.liftA2 pairKey t1Fields + where pairKey :: FieldConst a -> Maybe a -> Const ([Text], Text) a + pairKey Field {path, entry} v = Const ((<> "[0]") <$> path, foldMap (fromEntry entry) v) + updateKey :: Map [Text] Text -> [Text] -> Text -> Text + updateKey m k v = Map.findWithDefault v k m + fromEntry :: Entry a -> a -> Text + fromEntry Textual v = v + fromEntry Date v = Text.pack $ formatTime defaultTimeLocale "%Y%m%d" v + fromEntry Checkbox True = "Yes" + fromEntry Checkbox False = "No" + fromEntry (RadioButton values) v = Text.pack $ show $ fromEnum v + 1 + fromEntry Amount v = Text.pack (show v) + fromEntry Count v = Text.pack (show v) + fromEntry Province v = Text.pack (show v) + +fromFieldMap :: Map [Text] Text -> Either String (T1 Maybe) +fromFieldMap fieldValues = Rank2.traverse fill t1Fields + where fill :: FieldConst a -> Either String (Maybe a) + fill Field {path, entry} + | Just v <- Map.lookup path fieldValues = toEntry entry (Text.unpack v) + | Just v <- Map.lookup ((<> "[0]") <$> path) fieldValues = toEntry entry (Text.unpack v) + | RadioButtons leaf values <- entry, + Just (n, v) <- find (\(i, _)-> any (`notElem` ["", "Off"]) $ + Map.lookup (((<> "[0]") <$> path) <> [leaf <> "[" <> Text.pack (show i) <> "]"]) fieldValues) + (zip [0 ..] values) + = Right $ Just v + | Switch yes no leaf <- entry, + Just yesValue <- Map.lookup ((<> "[0]") <$> (path <> [yes, leaf])) fieldValues, + Just noValue <- Map.lookup ((<> "[0]") <$> (path <> [no, leaf])) fieldValues + = if yesValue `elem` ["", "Off"] && noValue `elem` ["", "Off"] then Right Nothing + else if yesValue == "1" && noValue `elem` ["", "Off"] then Right (Just True) + else if yesValue `elem` ["", "Off"] && noValue `elem` ["1", "2"] then Right (Just False) + else error ("Can't figure out the checkbox at " <> show (path, entry, yesValue, noValue)) + | Switch' leaf <- entry, + Just yesValue <- Map.lookup (map (<> "[0]") path <> [leaf <> "[0]"]) fieldValues, + Just noValue <- Map.lookup (map (<> "[0]") path <> [leaf <> "[1]"]) fieldValues + = if yesValue `elem` ["", "Off"] && noValue `elem` ["", "Off"] then Right Nothing + else if yesValue == "1" && noValue `elem` ["", "Off"] then Right (Just True) + else if yesValue `elem` ["", "Off"] && noValue `elem` ["1", "2"] then Right (Just False) + else error ("Can't figure out the checkbox at " <> show (path, entry, yesValue, noValue)) + | otherwise = error ("Unknown field path " ++ show path ++ " between " + ++ show (Map.lookupLT ((<> "[0]") <$> path) fieldValues, + Map.lookupGT ((<> "[0]") <$> path) fieldValues)) + toEntry :: Entry a -> String -> Either String (Maybe a) + toEntry _ "" = Right Nothing + toEntry Count v = Just <$> readEither v + toEntry Date v = Just <$> parseTimeM False defaultTimeLocale "%Y%m%d" v + toEntry Province v = Just <$> readEither v + toEntry Textual v = Right $ Just $ Text.pack v + toEntry Amount v = Just <$> readEither v + toEntry Checkbox "Yes" = Right $ Just True + toEntry Checkbox "No" = Right $ Just False + toEntry Checkbox "Off" = Right $ Just False + toEntry Checkbox "1" = Right $ Just True + toEntry Checkbox v = Left ("Bad checkbox value: " <> show v) + toEntry e@(RadioButton values) v + | Right n <- readEither v, n > 0, x:_ <- drop (n - 1) values = Right $ Just x + | otherwise = Left ("Bad radio button value: " <> show (e, v)) + toEntry e@RadioButtons{} v = error (show (e, v)) + toEntry e@(Switch a b leaf) v = error (show (e, v)) + toEntry e@(Switch' leaf) v = error (show (e, v)) + +instance MonadFail (Either String) where + fail = Left diff --git a/src/Tax/Canada/T1/FieldNames.hs b/src/Tax/Canada/T1/FieldNames.hs new file mode 100644 --- /dev/null +++ b/src/Tax/Canada/T1/FieldNames.hs @@ -0,0 +1,357 @@ +{-# LANGUAGE DeriveFunctor #-} +{-# LANGUAGE DuplicateRecordFields #-} +{-# LANGUAGE GADTs #-} +{-# LANGUAGE ImportQualifiedPost #-} +{-# LANGUAGE NamedFieldPuns #-} +{-# LANGUAGE OverloadedStrings #-} +{-# LANGUAGE StandaloneDeriving #-} + +module Tax.Canada.T1.FieldNames where + +import Data.Fixed (Centi) +import Data.Text (Text) +import Data.Time (Day) +import Data.CAProvinceCodes qualified as Province +import Rank2 qualified + +import Tax.Canada.T1.Types + +data FieldConst a = Field {path :: [Text], entry :: Entry a} + +data Entry a where + Count :: Entry Word + Date :: Entry Day + Province :: Entry Province.Code + Textual :: Entry Text + Amount :: Entry Centi + Checkbox :: Entry Bool + RadioButton :: (Bounded a, Enum a, Eq a, Show a) => [a] -> Entry a + RadioButtons :: (Bounded a, Enum a, Eq a, Show a) => Text -> [a] -> Entry a + Switch :: Text -> Text -> Text -> Entry Bool + Switch' :: Text -> Entry Bool + +deriving instance Show a => Show (Entry a) + +within :: Text -> FieldConst x -> FieldConst x +within root field@Field{path} = field{path = root:path} + +t1Fields = within "form1" Rank2.<$> T1 { + page1 = within "Page1" . within "Step1" Rank2.<$> page1Fields, + page2 = within "Page2" Rank2.<$> page2Fields, + page3 = within "Page3" . within "Step2" Rank2.<$> page3Fields, + page4 = within "Page4" . within "Step3" Rank2.<$> page4Fields, + page5 = within "Page5" Rank2.<$> page5Fields, + page6 = within "Page6" . within "PartB" Rank2.<$> page6Fields, + page7 = within "Page7" Rank2.<$> page7Fields, + page8 = within "Page8" Rank2.<$> page8Fields} + +page1Fields = Page1 { + identification = within "Identification" Rank2.<$> page1IdentificationFields, + residence = within "Residence_Info" Rank2.<$> page1ResidenceFields, + spouse = within "Info_Spouse_CLP" Rank2.<$> page1SpouseFields} + +page1IdentificationFields = Identification { + emailAddress = Field ["EmailAddress"] Textual, + dateDeath = Field ["DateDeath_Comb_BordersAll", "DateDeath_Comb"] Date, + postalCode = Field ["PostalCode_Comb_BordersAll", "PostalCode"] Textual, + your_Language = Field ["Your_Language", "RadioButtonlanguaget"] $ RadioButton [English, French], + id_City = Field ["ID_City"] Textual, + sin = Field ["SIN_Comb_BordersAll", "SIN_Comb"] Textual, + id_LastName = Field ["ID_LastName"] Textual, + dateBirth = Field ["DateBirth_Comb_BordersAll", "DateBirth_Comb"] Date, + id_FirstNameInitial = Field ["ID_FirstNameInitial"] Textual, + id_MailingAddress = Field ["ID_MailingAddress"] Textual, + maritalStatus = Field ["MaritalStatus_Checkbox"] $ RadioButtons "MaritalStatus" [Married .. Single], + id_RuralRoute = Field ["ID_RuralRoute"] Textual, + id_POBox = Field ["ID_POBox"] Textual, + prov_DropDown = Field ["Prov_DropDown"] Province} + +page1ResidenceFields = Residence { + prov_DropDown_Business = Field ["Prov_DropDown-Business"] Province, + prov_DropDown_Residence = Field ["Prov_DropDown-Residence"] Province, + date_Departure = Field ["Date_Departure", "DateMMDD_Comb_BordersAll_Std", "DateMMDD_Comb"] Date, + date_Entry = Field ["Date_Entry", "DateMMDD_Comb_BordersAll_Std", "DateMMDD_Comb"] Date, + prov_DropDown = Field ["Prov_DropDown"] Textual} + +page1SpouseFields = Spouse { + line23600 = Field ["Line23600", "Amount"] Amount, + self_employment = Field ["Self-employment", "Checkbox"] Checkbox, + spouse_First_Name = Field ["Spouse_First_Name"] Textual, + line11700 = Field ["Line11700", "Amount"] Amount, + line21300 = Field ["Line21300", "Amount"] Amount, + sin = Field ["SIN_Comb_BordersAll", "SIN_Comb"] Textual} + +page2Fields = Page2 { + foreign_property = Field ["Foreign_property", "Line26600"] $ Switch "Option1" "Option2" "ForeignProperty_CheckBox", + tax_exempt = Field ["Tax_exempt", "Exempt", "Spouse_SelfEmployed"] Checkbox, + electionsCanada = within "ElectionsCanada" Rank2.<$> page2ElectionsCanadaFields, + cai = Field ["CAI", "CAI_ON", "Tick_box"] Checkbox, + organ_donor = Field ["Organ_donor", "Question"] $ Switch "Option1" "Option2" "OrganDonor_CheckBox" +} + +page2ElectionsCanadaFields = ElectionsCanada { + citizenship = Field ["LineA"] $ Switch "Option1" "Option2" "A_CheckBox", + authorization = Field ["LineB"] $ Switch "Option1" "Option2" "B_Authorize_CheckBox"} + +page3Fields = Page3 { + line_10400_OtherEmploymentIncome = Field ["Line_10400_OtherEmploymentIncome", "Line_10400_Amount"] Amount, + line_12100_InvestmentIncome = Field ["Line_12100_InvestmentIncome", "Line_12100_Amount"] Amount, + line_11300_OldAgeSecurityPension = Field ["Line_11300_OldAgeSecurityPension", "Line_11300_Amount"] Amount, + line_11500_OtherPensions = Field ["Line_11500_OtherPensions", "Line_11500_Amount"] Amount, + line_13000_OtherIncome = Field ["Line_13000_OtherIncome", "Line_13000_Amount"] Amount, + line_13000_OtherIncomeSource = Field ["Line_13000_OtherIncome", "Line_13000_Specify"] Textual, + line_11410_DisabilityBenefits = Field ["Line_11410_DisabilityBenefits", "Line_11410_Amount"] Amount, + line_14400_WorkersCompBen = Field ["Line_14400_WorkersCompBen", "Line_14400_Amount"] Amount, + line_11400_CPP_QPP = Field ["Line_11400_CPP_QPP", "Line_11400_Amount"] Amount, + line_25_sum = Field ["Line_25", "Amount1"] Amount, + line_25_cont = Field ["Line_25", "Amount2"] Amount, + line_11700_UCCB = Field ["Line_11700_UCCB", "Line_11700_Amount"] Amount, + line_10100_EmploymentIncome = Field ["Line_10100_EmploymentIncome", "Line_10100_Amount"] Amount, + line_12700_TaxableCapitalGains = Field ["Line_12700_TaxableCapitalGains", "Line_12700_Amount"] Amount, + line_13700_Amount = Field ["Line21", "Line_13700_Amount"] Amount, + line_13699_Amount = Field ["Line21", "Line_13699_Amount"] Amount, + line_11900_EmploymentInsurance = Field ["Line_11900_EmploymentInsurance", "Line_11900_Amount"] Amount, + line_14100_Amount = Field ["Line23", "Line_14100_Amount"] Amount, + line_14099_Amount = Field ["Line23", "Line_14099_Amount"] Amount, + line_10120_Commissions = Field ["Line_10120_Commissions", "Line_10120_Amount"] Amount, + line_11600_ElectedSplitPension = Field ["Line_11600_ElectedSplitPension", "Line_11600_Amount"] Amount, + line_14700_EqualsAmount = Field ["Line_14700_AddLines", "Line_14700_EqualsAmount"] Amount, + line_14700_PlusAmount = Field ["Line_14700_AddLines", "Line_14700_PlusAmount"] Amount, + line_13010_Taxablescholarship = Field ["Line_13010_Taxablescholarship", "Amount"] Amount, + line_19 = Field ["Line_19", "Amount"] Amount, + line_12599_12600_RentalIncome = Field ["Line_12599_12600_RentalIncome", "Line_12599_Amount"] Amount, + line_12600_Amount = Field ["Line_12599_12600_RentalIncome", "Line_12600_Amount"] Amount, + line_12200_PartnershipIncome = Field ["Line_12200_PartnershipIncome", "Line_12200_Amount"] Amount, + line_11905_Employmentmaternity = Field ["Line_11905_Employmentmaternity", "Line_11905_Amount"] Amount, + line_14500_SocialAssistPay = Field ["Line_14500_SocialAssistPay", "Line_14500_Amount"] Amount, + line_15000_TotalIncome = Field ["Line_15000_TotalIncome", "Line_15000_Amount"] Amount, + line_10105_Taxexemptamount = Field ["Line_10105_Taxexemptamount", "Line_10105_Amount"] Amount, + line_12900_RRSPIncome = Field ["Line_12900_RRSPIncome", "Line_12900_Amount"] Amount, + line_12500_RDSP = Field ["Line_12500_RDSP", "Line_12500_Amount"] Amount, + line_26 = Field ["Line_26", "Amount1"] Amount, + line_12000_TaxableDividends = Field ["Line_12000_TaxableDividends", "Amount"] Amount, + line_14600_NetFedSupplements = Field ["Line_14600_NetFedSupplements", "Line_14600_Amount"] Amount, + line_10130_sf = Field ["Line_10130_sf", "Line_10130_Amount"] Amount, + line_12010_OtherTaxableDividends = Field ["Line_12010_OtherTaxableDividends", "Line_12010_Amount"] Amount, + line_11701_UCCBDesignated = Field ["Line_11701_UCCBDesignated", "Line_11701_Amount"] Amount, + line_13499_Amount = Field ["Line20", "Line_13499_Amount"] Amount, + line_13500_Amount = Field ["Line20", "Line_13500_Amount"] Amount, + line_12800_Amount = Field ["Line_12799_12800_SupportPayReceived", "Line_12800_Amount"] Amount, + line_12799_Amount = Field ["Line_12799_12800_SupportPayReceived", "Line_12799_Amount"] Amount, + line_14299_Amount = Field ["Line24", "Line_14299_Amount"] Amount, + line_14300_Amount = Field ["Line24", "Line_14300_Amount"] Amount, + line_13900_Amount = Field ["Line22", "Line_13900_Amount"] Amount, + line_13899_Amount = Field ["Line22", "Line_13899_Amount"] Amount} + +page4Fields = Page4 { + line_21000_SplitPensionDeduction = Field ["Line_21000_SplitPensionDeduction", "Line_21000_Amount"] Amount, + line_23500_SocialBenefits = Field ["Line_23500_SocialBenefits", "Line_23500_Amount"] Amount, + line_23400_NetBeforeAdjust = Field ["Line_23400_NetBeforeAdjust", "Line_23400_Amount"] Amount, + line_22100_CarryingChargesInterest = Field ["Line_22100_CarryingChargesInterest", "Line_22100_Amount"] Amount, + line_21500_DisabilityDeduction = Field ["Line_21500_DisabilityDeduction", "Line_21500_Amount"] Amount, + line_15000_TotalIncome_2 = Field ["Line_15000_TotalIncome_2", "Line_15000_Amount"] Amount, + line_22900_OtherEmployExpenses = Field ["Line_22900_OtherEmployExpenses", "Line_22900_Amount"] Amount, + line_20800_RRSPDeduction = Field ["Line_20800_RRSPDeduction", "Line_20800_Amount"] Amount, + line_22000_Amount = Field ["Line42", "Line_22000_Amount"] Amount, + line_21999_Amount = Field ["Line42", "Line_21999_Amount"] Amount, + line_21699_Amount = Field ["Line40", "Line_21699_Amount"] Amount, + line_21700_Amount = Field ["Line40", "Line_21700_Amount"] Amount, + line_23210 = Field ["Line23210", "Amount"] Amount, + line_20810_PRPP = Field ["Line_20810_PRPP", "Line_20810_Amount"] Amount, + line_20700_RPPDeduction = Field ["Line_20700_RPPDeduction", "Line_20700_Amount"] Amount, + line_22215_DeductionCPP_QPP = Field ["Line_22215_DeductionCPP_QPP", "Line_22215_Amount"] Amount, + line_23300_sum = Field ["Line_23300_AddLines", "Line_23300_Amount1"] Amount, + line_23300_cont = Field ["Line_23300_AddLines", "Line_23300_Amount2"] Amount, + line_23600_NetIncome = Field ["Line_23600_NetIncome", "Line_23600_Amount"] Amount, + line_21200_Dues = Field ["Line_21200_Dues", "Line_21200_Amount"] Amount, + line_20600_PensionAdjustment = Field ["Line_20600_PensionAdjustment", "Line_20600_Amount"] Amount, + line_22400_XplorationDevExpenses = Field ["Line_22400_XplorationDevExpenses", "Line_22400_Amount"] Amount, + line_23200_OtherDeductions = Field ["Line_23200_OtherDeductions", "Line_23200_Amount"] Amount, + line_23200_Specify = Field ["Line_23200_OtherDeductions", "Line_23200_Specify"] Textual, + line_21900_MovingExpenses = Field ["Line_21900_MovingExpenses", "Line_21900_Amount"] Amount, + line_21400_ChildCareExpenses = Field ["Line_21400_ChildCareExpenses", "Line_21400_Amount"] Amount, + line_22200_CPP_QPP_Contributions = Field ["Line_22200_CPP_QPP_Contributions", "Line_22200_Amount"] Amount, + line_21300_UCCBRepayment = Field ["Line_21300_UCCBRepayment", "Line_21300_Amount"] Amount, + line_23100_ClergyResDeduction = Field ["Line_23100_ClergyResDeduction", "Line_23100_Amount"] Amount} + +page5Fields = Page5 { + step4_TaxableIncome = within "Step4_TaxableIncome" Rank2.<$> step4Fields, + partA_FederalTax = within "PartA" Rank2.<$> partAFields, + partB_FederalTaxCredits = within "PartB" Rank2.<$> partBFields} + +step4Fields = Step4 { + line_23600_NetIncome_2 = Field ["Line_23600_NetIncome_2", "Line_15000_Amount"] Amount, + line_24400_MilitaryPoliceDeduction = Field ["Line_24400_MilitaryPoliceDeduction", "Line_24400_Amount"] Amount, + line_24900_SecurityDeductions = Field ["Line_24900_SecurityDeductions", "Line_24900_Amount"] Amount, + line_25000_OtherPayDeductions = Field ["Line_25000_OtherPayDeductions", "Line_25000_Amount"] Amount, + line_25100_PartnershipLosses = Field ["Line_25100_PartnershipLosses", "Line_25100_Amount"] Amount, + line_25200_NoncapitalLosses = Field ["Line_25200_NoncapitalLosses", "Line_25200_Amount"] Amount, + line_25300_NetCapitalLosses = Field ["Line_25300_NetCapitalLosses", "Line_25300_Amount"] Amount, + line_25400_CapitalGainsDeduction = Field ["Line_25400_CapitalGainsDeduction", "Line_25400_Amount"] Amount, + line_25500_NorthernDeductions = Field ["Line_25500_NorthernDeductions", "Line_25500_Amount"] Amount, + line_25600_AdditionalDeductions_Amount = Field ["Line_25600_AdditionalDeductions", "Line_25600_Amount"] Amount, + line_25600_AdditionalDeductions_Specify = Field ["Line_25600_AdditionalDeductions", "Line_25600_Specify"] Textual, + line_25700_AddLines_cont = Field ["Line_25700_AddLines", "Line_25700_Amount2"] Amount, + line_25700_AddLines_sum = Field ["Line_25700_AddLines", "Line_25700_Amount1"] Amount, + line_26000_TaxableIncome = Field ["Line_26000_TaxableIncome", "Line_26000_Amount"] Amount} + +partAFields = Page5PartA { + column1 = within "Column1" Rank2.<$> TaxIncomeBracket { + line67_income = Field ["Line36Amount1"] Amount, + line69_overThreshold = Field ["Line38Amount1"] Amount, + line71_timesRate = Field ["Line40Amount1"] Amount, + line73_equalsTax = Field ["Line42Amount1"] Amount}, + column2 = within "Column2" Rank2.<$> TaxIncomeBracket { + line67_income = Field ["Line36Amount2"] Amount, + line69_overThreshold = Field ["Line38Amount2"] Amount, + line71_timesRate = Field ["Line40Amount2"] Amount, + line73_equalsTax = Field ["Line42Amount2"] Amount}, + column3 = within "Column3" Rank2.<$> TaxIncomeBracket { + line67_income = Field ["Line36Amount3"] Amount, + line69_overThreshold = Field ["Line38Amount3"] Amount, + line71_timesRate = Field ["Line40Amount3"] Amount, + line73_equalsTax = Field ["Line42Amount3"] Amount}, + column4 = within "Column4" Rank2.<$> TaxIncomeBracket { + line67_income = Field ["Line36Amount4"] Amount, + line69_overThreshold = Field ["Line38Amount4"] Amount, + line71_timesRate = Field ["Line40Amount4"] Amount, + line73_equalsTax = Field ["Line42Amount4"] Amount}, + column5 = within "Column5" Rank2.<$> TaxIncomeBracket { + line67_income = Field ["Line36Amount5"] Amount, + line69_overThreshold = Field ["Line38Amount5"] Amount, + line71_timesRate = Field ["Line40Amount5"] Amount, + line73_equalsTax = Field ["Line42Amount5"] Amount}} + +partBFields = Page5PartB { + line30000 = Field ["Line30000_Sub", "Line1_Amount"] Amount, + line30100 = Field ["Line30100_Sub", "Line2_Amount"] Amount, + line30300 = Field ["Line30300_Sub", "Line3_Amount"] Amount, + line30400 = Field ["Line30400_Sub", "Line4_Amount"] Amount, + line30425 = Field ["Line30425_sub", "Line4_Amount"] Amount, + line30450 = Field ["Line30450_Sub", "Line6_Amount"] Amount, + line30499_ChildrenNum = Field ["Line30500", "Line7_ChildrenNum"] Count, + line30500 = Field ["Line30500", "Line7_Amount"] Amount, + line_81 = Field ["Line_81", "Line30_Amount"] Amount} + +page6Fields = Page6 { + line_79 = Field ["Line_79", "Line43Amount"] Amount, + line30800 = Field ["CPP_QPP_Sub", "Line30800_Sub", "Line8_Amount"] Amount, + line31000 = Field ["CPP_QPP_Sub", "Line31000_Sub", "Line9_Amount"] Amount, + line31200 = Field ["EIPremiums_Sub", "Line31200_Sub", "Line10_Amount"] Amount, + line31217 = Field ["Line31217_Sub", "Line11_Amount"] Amount, + line31220 = Field ["Line31220_Sub", "Line12_Amount"] Amount, + line31240 = Field ["Line31240_Sub", "Line13_Amount"] Amount, + line31260 = Field ["Line31260_Sub", "Line14_Amount"] Amount, + line31270 = Field ["Line31270_Sub", "Line15_Amount"] Amount, + line31285 = Field ["Line31285_sub", "Line16_Amount"] Amount, + line31300 = Field ["Line31300_Sub", "Line17_Amount"] Amount, + line31350 = Field ["Line31350_Sub", "Amount"] Amount, + line94_sum = Field ["Line93", "Amount1"] Amount, + line94_cont = Field ["Line93", "Amount2"] Amount, + line31400 = Field ["Line31400_Sub", "Line18_Amount"] Amount, + line96 = Field ["Line95", "Amount1"] Amount, + line31600 = Field ["Line31600_Sub", "Line19_Amount"] Amount, + line31800 = Field ["Line31800_Sub", "Line20_Amount"] Amount, + line99 = Field ["Line98", "Amount1"] Amount, + line31900 = Field ["Line31900_Sub", "Line21_Amount"] Amount, + line32300 = Field ["Line32300_Sub", "Line22_Amount"] Amount, + line32400 = Field ["Line32400_Sub", "Line23_Amount"] Amount, + line32600 = Field ["Line32600_Sub", "Line24_Amount"] Amount, + line104 = Field ["Line103", "Amount1"] Amount, + medical_expenses = within "Medical_expenses" Rank2.<$> page6MedicalExpensesFields, + line33200_sum = Field ["Line33200_Sub", "Line29_Amount1"] Amount, + line33200_cont = Field ["Line33200_Sub", "Line29_Amount2"] Amount, + line33500 = Field ["Line33500_Sub", "Line30_Amount"] Amount, + line33800 = Field ["Line33800_Sub", "Line32_Amount"] Amount, + line34900 = Field ["Line34900_Sub", "Line33_Amount"] Amount, + line35000 = Field ["Line35000_Sub", "Line34_Amount"] Amount} + +page6MedicalExpensesFields = MedicalExpenses { + familyExpenses = Field ["Line104", "Amount"] Amount, + taxableIncome = Field ["Line105", "Amount1"] Amount, + taxableIncomeFraction = Field ["Line105", "Amount2"] Amount, + threshold = Field ["Line26_Sub", "Line26_Amount"] Amount, + difference = Field ["Line27_Sub", "Line27_Amount"] Amount, + otherDependants = Field ["Line33199_Sub", "Line28_Amount"] Amount} + +page7Fields = Page7 { + partC_NetFederalTax = within "PartC" Rank2.<$> partCFields, + step6_RefundOrBalanceOwing = within "Step6" Rank2.<$> page7step6Fields} + +partCFields = Page7PartC { + line116 = Field ["Line108_sub", "Line43Amount"] Amount, + line40424 = Field ["Line40424_Sub", "Line44Amount"] Amount, + line40400 = Field ["Line40400_Sub", "Line45Amount1"] Amount, + line119 = Field ["Line35000_sub", "Line46Amount"] Amount, + line40425 = Field ["Line40425_Sub", "Line47Amount"] Amount, + line40427 = Field ["Line40427_Sub", "Line48Amount"] Amount, + line122_sum = Field ["Line114_sub", "Line49Amount1"] Amount, + line122_cont = Field ["Line114_sub", "Line49Amount1"] Amount, + line123 = Field ["Line122", "Amount"] Amount, + line124 = Field ["Line123", "Amount"] Amount, + line125 = Field ["Line124", "Amount"] Amount, + line40500 = Field ["Line40500_sub", "Line51Amount"] Amount, + line127 = Field ["Line40600_sub", "Line52Amount"] Amount, + line128 = Field ["Line127", "Amount"] Amount, + line129 = Field ["Line128", "Amount"] Amount, + line130 = Field ["Line129", "Amount"] Amount, + line131 = Field ["Line130", "Amount"] Amount, + line40900 = Field ["Line131", "F40900", "Amount"] Amount, + line41000 = Field ["Line131", "Amount"] Amount, + line41200 = Field ["Line41200_sub", "Line55Amount"] Amount, + line41300 = Field ["Line41400_sub", "Line56Amount1"] Amount, + line41400 = Field ["Line41400_sub", "Line56Amount2"] Amount, + line41600_sum = Field ["Line41600_sub", "Line57Amount1"] Amount, + line41600_cont = Field ["Line41600_sub", "Line57Amount2"] Amount, + line41700 = Field ["Line41700_sub", "Line58Amount"] Amount, + line41500 = Field ["Line41500_sub", "Line59Amount"] Amount, + line41800 = Field ["Line41800_sub", "Line61Amount"] Amount, + line42000 = Field ["Line42000_sub", "Line60Amount"] Amount} + +page7step6Fields = Page7Step6 { + line140 = Field ["Line_Y", "Line_42120_Amount"] Amount, + line_42100_CPPContributions = Field ["Line_42100_CPPContributions", "Line_42100_Amount"] Amount, + line_42120_EIPremiums = Field ["Line_42120_EIPremiums", "Line_42120_Amount"] Amount, + line_42200_SocialBenefits = Field ["Line_42200_SocialBenefits", "Line_42200_Amount"] Amount, + line_42800_ProvTerrTax = Field ["Line_42800_ProvTerrTax", "Line_42800_Amount"] Amount, + line_43500_TotalPayable = Field ["Line_43500_TotalPayable", "Line_43500_Amount"] Amount} + +page8Fields = Page8 { + step6_RefundOrBalanceOwing = within "Step6" Rank2.<$> page8step6Fields, + line48400_Refund = Field ["Line48400_48500", "Line48400", "Line_48400_Amount"] Amount, + line48500_BalanceOwing = Field ["Line48400_48500", "Line48500", "Line_48500_Amount"] Amount, + telephone = Field ["Certification", "Telephone"] Amount, + date = Field ["Certification", "Date"] Amount, + taxPreparer = within "Line_49000_IfFeeWasCharged" Rank2.<$> taxPreparerFields, + line_1_ONOpportunitiesFund = Field ["ONOpportunitiesFund2", "Line_1", "Amount"] Amount, + line_46500 = Field ["ONOpportunitiesFund2", "Line_2", "Amount"] Amount, + line_46600 = Field ["ONOpportunitiesFund2", "Line_3", "Amount"] Amount} + +page8step6Fields = Page8Step6 { + line_43500_totalpayable = Field ["Line_43500_totalpayable", "Line_42000_Amount"] Amount, + line_43700_Total_income_tax_ded = Field ["LIne_43700_Total_income_tax_ded", "Line_43700_Amount"] Amount, + line_44000 = Field ["Line_44000Sub", "Line_44000_Amount"] Amount, + line_44800_CPPOverpayment = Field ["Line_44800_CPPOverpayment", "Line_44800_Amount"] Amount, + line_45000_EIOverpayment = Field ["Line_45000_EIOverpayment", "Line_45000_Amount"] Amount, + line_45200_MedicalExpense = Field ["Line_45200_MedicalExpense", "Line_45200_Amount"] Amount, + line_45300_CWB = Field ["Line_45300_CWB", "Line_45300_Amount"] Amount, + line_45350_CTC = Field ["Line_45350_CTC", "Line_45300_Amount"] Amount, + line_45400_InvestmentTaxCredit = Field ["Line_45400_InvestmentTaxCredit", "Line_45400_Amount"] Amount, + line_45600_TrustTaxCredit = Field ["Line_45600_TrustTaxCredit", "Line_45600_Amount"] Amount, + line_45700_GST_HST_Rebate = Field ["Line_45700_GST_HST_Rebate", "Line_45700_Amount"] Amount, + line_46800 = Field ["EligibleEducatorSchoolSypplyTaxCredit", "F46800", "Amount"] Amount, + line_46900 = Field ["EligibleEducatorSchoolSypplyTaxCredit", "Amount"] Amount, + line_47555_TaxPaid = Field ["Line_47555_TaxPaid", "Line_47600_Amount"] Amount, + line_47556 = Field ["Line159", "Amount"] Amount, + line_47557 = Field ["Line160", "Amount"] Amount, + line_47600_TaxPaid = Field ["Line_47600_TaxPaid", "Line_47600_Amount"] Amount, + line_47900_ProvTerrCredits = Field ["Line_47900_ProvTerrCredits", "Line_47900_Amount"] Amount, + line_48200_sum = Field ["Line_48200_AddLines", "Line_48200_Amount1"] Amount, + line_48200_cont = Field ["Line_48200_AddLines", "Line_48200_Amount2"] Amount, + line164_Refund_or_BalanceOwing = Field ["Line_162", "Refund_or_BalanceOwing_Amount"] Amount} + +taxPreparerFields = TaxPreparer { + eFileNumber = Field ["EFileNumber_Comb", "EFile"] Textual, + nameOfPreparer = Field ["NameOfPreparer"] Textual, + telephoneOfPreparer = Field ["TelephoneOfPreparer"] Textual, + line49000_WasAFeeCharged = Field ["Line49000_CheckBoxGroup"] $ Switch' "Line49000_CheckBox_EN"} diff --git a/src/Tax/Canada/T1/Fix.hs b/src/Tax/Canada/T1/Fix.hs new file mode 100644 --- /dev/null +++ b/src/Tax/Canada/T1/Fix.hs @@ -0,0 +1,272 @@ +{-# LANGUAGE ImportQualifiedPost #-} +{-# LANGUAGE FlexibleInstances #-} +{-# LANGUAGE GADTs #-} +{-# LANGUAGE NamedFieldPuns #-} +{-# LANGUAGE OverloadedRecordDot #-} +{-# LANGUAGE OverloadedStrings #-} +{-# LANGUAGE RecordWildCards #-} + +module Tax.Canada.T1.Fix (fixT1) where + +import Control.Applicative ((<|>)) +import Data.Fixed (Centi) +import Data.List.NonEmpty (nonEmpty) +import Data.Maybe (fromMaybe, mapMaybe) +import Data.Text (Text) +import Data.Time.Calendar (Year, dayPeriod) +import Rank2 qualified + +import Tax.Canada.T1.Types + +fixT1 :: T1 Maybe -> T1 Maybe +fixT1 = fixEq $ \t1@T1{..}-> T1{page1 = fixPage1 page1, + page2 = fixPage2 page2, + page3 = fixPage3 page3, + page4 = fixPage4 t1 page4, + page5 = fixPage5 t1 page5, + page6 = fixPage6 t1 page6, + page7 = fixPage7 t1 page7, + page8 = fixPage8 t1 page8} + +fixPage1 :: Page1 Maybe -> Page1 Maybe +fixPage1 = id + +fixPage2 :: Page2 Maybe -> Page2 Maybe +fixPage2 = id + +fixPage3 :: Page3 Maybe -> Page3 Maybe +fixPage3 = fixEq $ \page@Page3{..}-> page{ + line_19 = totalOf [line_10100_EmploymentIncome , + line_10400_OtherEmploymentIncome, + line_11300_OldAgeSecurityPension, + line_11400_CPP_QPP, + line_11500_OtherPensions, + line_11600_ElectedSplitPension, + line_11700_UCCB, + line_11900_EmploymentInsurance, + line_12000_TaxableDividends, + line_12100_InvestmentIncome, + line_12200_PartnershipIncome, + line_12500_RDSP, + line_12600_Amount, + line_12700_TaxableCapitalGains, + line_12800_Amount, + line_12900_RRSPIncome, + line_13000_OtherIncome, + line_13010_Taxablescholarship], + line_25_sum = totalOf [line_13500_Amount, + line_13700_Amount, + line_13900_Amount, + line_14100_Amount, + line_14300_Amount], + line_25_cont = line_25_sum, + line_26 = totalOf [line_19, line_25_cont], + line_14700_EqualsAmount = totalOf [line_14400_WorkersCompBen, + line_14500_SocialAssistPay, + line_14600_NetFedSupplements], + line_14700_PlusAmount = line_14700_EqualsAmount, + line_15000_TotalIncome = totalOf [line_26, line_14700_PlusAmount]} + +fixPage4 :: T1 Maybe -> Page4 Maybe -> Page4 Maybe +fixPage4 t1 = fixEq $ \page@Page4{..}-> page{ + line_15000_TotalIncome_2 = t1.page3.line_15000_TotalIncome, + line_23300_sum = totalOf [line_20700_RPPDeduction, + line_20800_RRSPDeduction, + line_21000_SplitPensionDeduction, + line_21200_Dues, + line_21300_UCCBRepayment, + line_21400_ChildCareExpenses, + line_21500_DisabilityDeduction, + line_21700_Amount, + line_21900_MovingExpenses, + line_22000_Amount, + line_22100_CarryingChargesInterest, + line_22200_CPP_QPP_Contributions, + line_22215_DeductionCPP_QPP, + line_22400_XplorationDevExpenses, + line_22900_OtherEmployExpenses, + line_23100_ClergyResDeduction, + line_23200_OtherDeductions, + line_23210], + line_23300_cont = line_23300_sum, + line_23400_NetBeforeAdjust = nonNegativeDifference line_15000_TotalIncome_2 line_23300_cont, + line_23600_NetIncome = nonNegativeDifference line_23400_NetBeforeAdjust line_23500_SocialBenefits} + +fixPage5 :: T1 Maybe -> Page5 Maybe -> Page5 Maybe +fixPage5 t1 = fixEq $ \Page5{..}-> Page5{ + step4_TaxableIncome = fixStep4 t1 step4_TaxableIncome, + partA_FederalTax = fixPage5PartA t1 partA_FederalTax, + partB_FederalTaxCredits = fixPage5PartB t1 partB_FederalTaxCredits} + +fixPage6 :: T1 Maybe -> Page6 Maybe -> Page6 Maybe +fixPage6 t1 = fixEq $ \page@Page6{..}-> page{ + line_79 = t1.page5.partB_FederalTaxCredits.line_81, + line94_sum = totalOf [line30800, + line31000, + line31200, + line31217, + line31220, + line31240, + line31260, + line31270, + line31285, + line31300, + line31350], + line94_cont = line94_sum, + line96 = totalOf [line94_cont, line31400], + line99 = totalOf [line96, line31600, line31800], + line104 = totalOf [line99, line31900, line32300, line32400, line32600], + medical_expenses = fixMedicalExpenses t1 medical_expenses, + line33200_sum = totalOf [medical_expenses.difference, medical_expenses.otherDependants], + line33200_cont = line33200_sum, + line33500 = totalOf [line104, line33200_cont], + line33800 = (* 0.15) <$> line33500, + line35000 = totalOf [line33800, line34900]} + +fixPage7 :: T1 Maybe -> Page7 Maybe -> Page7 Maybe +fixPage7 t1 = fixEq $ \Page7{partC_NetFederalTax, step6_RefundOrBalanceOwing}-> Page7{ + partC_NetFederalTax = fixPage7PartC t1 partC_NetFederalTax, + step6_RefundOrBalanceOwing = fixPage7Step6 t1 step6_RefundOrBalanceOwing} + +fixPage8 :: T1 Maybe -> Page8 Maybe -> Page8 Maybe +fixPage8 t1 = fixEq $ \page@Page8{..}-> Page8{ + step6_RefundOrBalanceOwing = fixPage8Step6 t1 step6_RefundOrBalanceOwing, + line48400_Refund = step6_RefundOrBalanceOwing.line164_Refund_or_BalanceOwing + >>= \x-> if x < 0 then Just (negate x) else Nothing, + line48500_BalanceOwing = step6_RefundOrBalanceOwing.line164_Refund_or_BalanceOwing + >>= \x-> if x > 0 then Just x else Nothing, + line_46600 = (-) <$> line48400_Refund <*> line_46500, + ..} + +fixStep4 :: T1 Maybe -> Step4 Maybe -> Step4 Maybe +fixStep4 t1 = fixEq $ \step@Step4{..}-> step{ + line_23600_NetIncome_2 = t1.page4.line_23600_NetIncome, + line_25700_AddLines_sum = totalOf [line_24400_MilitaryPoliceDeduction, + line_24900_SecurityDeductions, + line_25000_OtherPayDeductions, + line_25100_PartnershipLosses, + line_25200_NoncapitalLosses, + line_25300_NetCapitalLosses, + line_25400_CapitalGainsDeduction, + line_25500_NorthernDeductions, + line_25600_AdditionalDeductions_Amount], + line_25700_AddLines_cont = line_25700_AddLines_sum, + line_26000_TaxableIncome = nonNegativeDifference line_23600_NetIncome_2 line_25700_AddLines_cont} + +fixPage5PartA :: T1 Maybe -> Page5PartA Maybe -> Page5PartA Maybe +fixPage5PartA t1 = fixEq $ \part@Page5PartA{..}-> part{ + column1 = taxIncomeBracket 0 50197 0.15 0, + column2 = taxIncomeBracket 50197 100392 0.205 7529.55, + column3 = taxIncomeBracket 100392 155625 0.26 17819.53, + column4 = taxIncomeBracket 155625 221708 0.29 32180.11, + column5 = taxIncomeBracket 221708 (10^12) 0.33 51344.18} -- a trillion ought to be enough for anybody + where taxIncomeBracket threshold ceiling rate baseTax + | income > threshold && income <= ceiling = TaxIncomeBracket{ + line67_income = Just income, + line69_overThreshold = Just (income - threshold), + line71_timesRate = Just ((income - threshold) * rate), + line73_equalsTax = Just ((income - threshold) * rate + baseTax)} + | otherwise = Rank2.pure Nothing + income = fromMaybe 0 t1.page5.step4_TaxableIncome.line_26000_TaxableIncome + +fixPage5PartB :: T1 Maybe -> Page5PartB Maybe -> Page5PartB Maybe +fixPage5PartB t1 = fixEq $ \part@Page5PartB{..}-> part{ + line30000 = let income = fromMaybe 0 t1.page4.line_23600_NetIncome + in if income <= 155625 then Just 14398 + else if income >= 221708 then Just 12719 + else Just $ 14398 - (14398 - 12719) * (income - 155625) / (221708 - 155625), + line30100 = if any ((<= (1957 :: Year)) . dayPeriod) t1.page1.identification.dateBirth + then Just 12719 + else Nothing, + line30500 = ((* 2350) . fromIntegral) <$> line30499_ChildrenNum, + line_81 = totalOf [line30000, + line30100, + line30300, + line30400, + line30425, + line30450, + line30500]} + +fixMedicalExpenses :: T1 Maybe -> MedicalExpenses Maybe -> MedicalExpenses Maybe +fixMedicalExpenses t1 = fixEq $ \expenses@MedicalExpenses{familyExpenses, taxableIncome, + taxableIncomeFraction, threshold}-> expenses{ + taxableIncome = t1.page4.line_23600_NetIncome, + taxableIncomeFraction = (* 0.03) <$> taxableIncome, + threshold = min 2479 <$> taxableIncomeFraction, + difference = max 0 <$> nonNegativeDifference familyExpenses threshold} + +fixPage7PartC :: T1 Maybe -> Page7PartC Maybe -> Page7PartC Maybe +fixPage7PartC t1 = fixEq $ \part@Page7PartC{..}-> part{ + line116 = let partA = t1.page5.partA_FederalTax + in partA.column1.line73_equalsTax + <|> partA.column2.line73_equalsTax + <|> partA.column3.line73_equalsTax + <|> partA.column4.line73_equalsTax + <|> partA.column5.line73_equalsTax, + line40400 = totalOf [line116, line40424], + line119 = t1.page6.line35000, + line40425, + line40427, + line122_sum = totalOf [line119, line40425, line40427], + line122_cont = line122_sum, + line123 = nonNegativeDifference line40400 line122_cont, + line125 = totalOf [line123, line124], + line127 = difference line125 line40500, + line129 = totalOf [line127, line128], + line131 = nonNegativeDifference line129 line130, + line41000 = case line40900 + of Just x + | x <= 400 -> Just (x * 0.75) + | x <= 750 -> Just ((x - 400) * 0.5 + 300) + | otherwise-> Just ((x - 750) * 0.3333 + 475) + Nothing -> Nothing, + line41600_sum = totalOf [line41000, line41200, line41400], + line41600_cont = line41600_sum, + line41700 = nonNegativeDifference line131 line41600_cont, + line42000 = totalOf [line41700, line41500, line41800]} + +fixPage7Step6 :: T1 Maybe -> Page7Step6 Maybe -> Page7Step6 Maybe +fixPage7Step6 t1 = fixEq $ \step@Page7Step6{..}-> step{ + line140 = t1.page7.partC_NetFederalTax.line42000, + line_43500_TotalPayable = totalOf [line140, line_42100_CPPContributions, line_42120_EIPremiums, + line_42200_SocialBenefits, line_42800_ProvTerrTax]} + +fixPage8Step6 :: T1 Maybe -> Page8Step6 Maybe -> Page8Step6 Maybe +fixPage8Step6 t1 = fixEq $ \step@Page8Step6{..}-> step{ + line_43500_totalpayable = t1.page7.step6_RefundOrBalanceOwing.line_43500_TotalPayable, + line_46900 = (* 0.25) <$> line_46800, + line_48200_sum = totalOf [line_43700_Total_income_tax_ded, + line_44000, + line_44800_CPPOverpayment, + line_45000_EIOverpayment, + line_45200_MedicalExpense, + line_45300_CWB, + line_45350_CTC, + line_45400_InvestmentTaxCredit, + line_45600_TrustTaxCredit, + line_45700_GST_HST_Rebate, + line_46900, + line_47555_TaxPaid, + line_47556, + line_47557, + line_47600_TaxPaid, + line_47900_ProvTerrCredits], + line_48200_cont = line_48200_sum, + line164_Refund_or_BalanceOwing = difference line_43500_totalpayable line_48200_sum} + +fixEq :: Eq a => (a -> a) -> a -> a +fixEq f a + | a == a' = a + | otherwise = fixEq f a' + where a' = f a + +totalOf :: [Maybe Centi] -> Maybe Centi +totalOf = fmap sum . nonEmpty . mapMaybe id + +difference :: Maybe Centi -> Maybe Centi -> Maybe Centi +difference Nothing Nothing = Nothing +difference a b = Just (fromMaybe 0 a - fromMaybe 0 b) + +nonNegativeDifference :: Maybe Centi -> Maybe Centi -> Maybe Centi +nonNegativeDifference Nothing Nothing = Nothing +nonNegativeDifference a b = Just (max 0 $ fromMaybe 0 a - fromMaybe 0 b) diff --git a/src/Tax/Canada/T1/Types.hs b/src/Tax/Canada/T1/Types.hs new file mode 100644 --- /dev/null +++ b/src/Tax/Canada/T1/Types.hs @@ -0,0 +1,356 @@ +{-# LANGUAGE DuplicateRecordFields #-} +{-# LANGUAGE ImportQualifiedPost #-} +{-# LANGUAGE InstanceSigs #-} +{-# LANGUAGE NoFieldSelectors #-} +{-# LANGUAGE OverloadedRecordDot #-} +{-# LANGUAGE ScopedTypeVariables #-} +{-# LANGUAGE StandaloneDeriving #-} +{-# LANGUAGE TemplateHaskell #-} +{-# LANGUAGE UndecidableInstances #-} + +module Tax.Canada.T1.Types where + +import Data.Fixed (Centi) +import Data.Monoid (Ap(Ap, getAp)) +import Data.Text (Text) +import Data.Time (Day) +import Data.CAProvinceCodes qualified as Province +import Language.Haskell.TH qualified as TH +import Rank2.TH qualified + +data T1 line = T1 { + page1 :: Page1 line, + page2 :: Page2 line, + page3 :: Page3 line, + page4 :: Page4 line, + page5 :: Page5 line, + page6 :: Page6 line, + page7 :: Page7 line, + page8 :: Page8 line} + +data Page1 line = Page1 { + identification :: Identification line, + residence :: Residence line, + spouse :: Spouse line} + +data Identification line = Identification { + emailAddress :: line Text, + dateDeath :: line Day, + postalCode :: line Text, + your_Language :: line LanguageOfCorrespondence, + id_City :: line Text, + sin :: line Text, + id_LastName :: line Text, + dateBirth :: line Day, + id_FirstNameInitial :: line Text, + id_MailingAddress :: line Text, + maritalStatus :: line MaritalStatus, + id_RuralRoute :: line Text, + id_POBox :: line Text, + prov_DropDown :: line Province.Code} + +data LanguageOfCorrespondence = English | French deriving (Bounded, Eq, Enum, Show) + +data MaritalStatus = Married | LivingCommonLaw | Widowed | Divorced | Separated | Single + deriving (Bounded, Eq, Enum, Show) + +data Residence line = Residence { + prov_DropDown :: line Text, + prov_DropDown_Business :: line Province.Code, + prov_DropDown_Residence :: line Province.Code, + date_Departure :: line Day, + date_Entry :: line Day} + +data Spouse line = Spouse { + line23600 :: line Centi, + self_employment :: line Bool, + spouse_First_Name :: line Text, + line11700 :: line Centi, + line21300 :: line Centi, + sin :: line Text} + +data Page2 line = Page2 { + foreign_property :: line Bool, + tax_exempt :: line Bool, + electionsCanada :: ElectionsCanada line, + cai :: line Bool, + organ_donor :: line Bool} + +data ElectionsCanada line = ElectionsCanada { + citizenship :: line Bool, + authorization :: line Bool + } + +data Page3 line = Page3 { + line_10100_EmploymentIncome :: line Centi, + line_10105_Taxexemptamount :: line Centi, + line_10120_Commissions :: line Centi, + line_10130_sf :: line Centi, + line_10400_OtherEmploymentIncome :: line Centi, + line_11300_OldAgeSecurityPension :: line Centi, + line_11400_CPP_QPP :: line Centi, + line_11410_DisabilityBenefits :: line Centi, + line_11500_OtherPensions :: line Centi, + line_11600_ElectedSplitPension :: line Centi, + line_11700_UCCB :: line Centi, + line_11701_UCCBDesignated :: line Centi, + line_11900_EmploymentInsurance :: line Centi, + line_11905_Employmentmaternity :: line Centi, + line_12000_TaxableDividends :: line Centi, + line_12010_OtherTaxableDividends :: line Centi, + line_12100_InvestmentIncome :: line Centi, + line_12200_PartnershipIncome :: line Centi, + line_12500_RDSP :: line Centi, + line_12599_12600_RentalIncome :: line Centi, + line_12600_Amount :: line Centi, + line_12700_TaxableCapitalGains :: line Centi, + line_12799_Amount :: line Centi, + line_12800_Amount :: line Centi, + line_12900_RRSPIncome :: line Centi, + line_13000_OtherIncome :: line Centi, + line_13000_OtherIncomeSource :: line Text, + line_13010_Taxablescholarship :: line Centi, + line_19 :: line Centi, + line_13499_Amount :: line Centi, + line_13500_Amount :: line Centi, + line_13699_Amount :: line Centi, + line_13700_Amount :: line Centi, + line_13899_Amount :: line Centi, + line_13900_Amount :: line Centi, + line_14099_Amount :: line Centi, + line_14100_Amount :: line Centi, + line_14299_Amount :: line Centi, + line_14300_Amount :: line Centi, + line_25_sum :: line Centi, + line_25_cont :: line Centi, + line_26 :: line Centi, + line_14400_WorkersCompBen :: line Centi, + line_14500_SocialAssistPay :: line Centi, + line_14600_NetFedSupplements :: line Centi, + line_14700_EqualsAmount :: line Centi, + line_14700_PlusAmount :: line Centi, + line_15000_TotalIncome :: line Centi} + +data Page4 line = Page4 { + line_15000_TotalIncome_2 :: line Centi, + line_20600_PensionAdjustment :: line Centi, + line_20700_RPPDeduction :: line Centi, + line_20800_RRSPDeduction :: line Centi, + line_20810_PRPP :: line Centi, + line_21000_SplitPensionDeduction :: line Centi, + line_21200_Dues :: line Centi, + line_21300_UCCBRepayment :: line Centi, + line_21400_ChildCareExpenses :: line Centi, + line_21500_DisabilityDeduction :: line Centi, + line_21699_Amount :: line Centi, + line_21700_Amount :: line Centi, + line_21900_MovingExpenses :: line Centi, + line_21999_Amount :: line Centi, + line_22000_Amount :: line Centi, + line_22100_CarryingChargesInterest :: line Centi, + line_22200_CPP_QPP_Contributions :: line Centi, + line_22215_DeductionCPP_QPP :: line Centi, + line_22400_XplorationDevExpenses :: line Centi, + line_22900_OtherEmployExpenses :: line Centi, + line_23100_ClergyResDeduction :: line Centi, + line_23200_OtherDeductions :: line Centi, + line_23200_Specify :: line Text, + line_23210 :: line Centi, + line_23300_cont :: line Centi, + line_23300_sum :: line Centi, + line_23400_NetBeforeAdjust :: line Centi, + line_23500_SocialBenefits :: line Centi, + line_23600_NetIncome :: line Centi} + +data Page5 line = Page5 { + step4_TaxableIncome :: Step4 line, + partA_FederalTax :: Page5PartA line, + partB_FederalTaxCredits :: Page5PartB line} + +data Step4 line = Step4 { + line_23600_NetIncome_2 :: line Centi, + line_24400_MilitaryPoliceDeduction :: line Centi, + line_24900_SecurityDeductions :: line Centi, + line_25000_OtherPayDeductions :: line Centi, + line_25100_PartnershipLosses :: line Centi, + line_25200_NoncapitalLosses :: line Centi, + line_25300_NetCapitalLosses :: line Centi, + line_25400_CapitalGainsDeduction :: line Centi, + line_25500_NorthernDeductions :: line Centi, + line_25600_AdditionalDeductions_Amount :: line Centi, + line_25600_AdditionalDeductions_Specify :: line Text, + line_25700_AddLines_cont :: line Centi, + line_25700_AddLines_sum :: line Centi, + line_26000_TaxableIncome :: line Centi} + +data Page5PartA line = Page5PartA { + column1 :: TaxIncomeBracket line, + column2 :: TaxIncomeBracket line, + column3 :: TaxIncomeBracket line, + column4 :: TaxIncomeBracket line, + column5 :: TaxIncomeBracket line} + +data Page5PartB line = Page5PartB { + line30000 :: line Centi, + line30100 :: line Centi, + line30300 :: line Centi, + line30400 :: line Centi, + line30425 :: line Centi, + line30450 :: line Centi, + line30499_ChildrenNum :: line Word, + line30500 :: line Centi, + line_81 :: line Centi} + +data TaxIncomeBracket line = TaxIncomeBracket { + line67_income :: line Centi, + line69_overThreshold :: line Centi, + line71_timesRate :: line Centi, + line73_equalsTax :: line Centi + } + +data Page6 line = Page6 { + line_79 :: line Centi, + -- CPP_QPP + line30800 :: line Centi, + line31000 :: line Centi, + -- EI + line31200 :: line Centi, + line31217 :: line Centi, + line31220 :: line Centi, + line31240 :: line Centi, + line31260 :: line Centi, + line31270 :: line Centi, + line31285 :: line Centi, + line31300 :: line Centi, + line31350 :: line Centi, + line94_sum :: line Centi, + line94_cont :: line Centi, + line31400 :: line Centi, + line96 :: line Centi, + line31600 :: line Centi, + line31800 :: line Centi, + line99 :: line Centi, + line31900 :: line Centi, + line32300 :: line Centi, + line32400 :: line Centi, + line32600 :: line Centi, + line104 :: line Centi, + medical_expenses :: MedicalExpenses line, + line33200_sum :: line Centi, + line33200_cont :: line Centi, + line33500 :: line Centi, + line33800 :: line Centi, + line34900 :: line Centi, + line35000 :: line Centi} + +data MedicalExpenses line = MedicalExpenses { + familyExpenses :: line Centi, + taxableIncome :: line Centi, + taxableIncomeFraction :: line Centi, + threshold :: line Centi, + difference :: line Centi, + otherDependants :: line Centi} + +data Page7 line = Page7 { + partC_NetFederalTax :: Page7PartC line, + step6_RefundOrBalanceOwing :: Page7Step6 line} + +data Page7PartC line = Page7PartC { + line116 :: line Centi, + line40424 :: line Centi, + line40400 :: line Centi, + line119 :: line Centi, + line40425 :: line Centi, + line40427 :: line Centi, + line122_sum :: line Centi, + line122_cont :: line Centi, + line123 :: line Centi, + line124 :: line Centi, + line125 :: line Centi, + line40500 :: line Centi, + line127 :: line Centi, + line128 :: line Centi, + line129 :: line Centi, + line130 :: line Centi, + line131 :: line Centi, + line40900 :: line Centi, + line41000 :: line Centi, + line41200 :: line Centi, + line41300 :: line Centi, + line41400 :: line Centi, + line41600_sum :: line Centi, + line41600_cont :: line Centi, + line41700 :: line Centi, + line41500 :: line Centi, + line41800 :: line Centi, + line42000 :: line Centi} + +data Page7Step6 line = Page7Step6 { + line140 :: line Centi, + line_42100_CPPContributions :: line Centi, + line_42120_EIPremiums :: line Centi, + line_42200_SocialBenefits :: line Centi, + line_42800_ProvTerrTax :: line Centi, + line_43500_TotalPayable :: line Centi} + +data Page8 line = Page8 { + step6_RefundOrBalanceOwing :: Page8Step6 line, + line48400_Refund :: line Centi, + line48500_BalanceOwing :: line Centi, + telephone :: line Centi, + date :: line Centi, + taxPreparer :: TaxPreparer line, + line_1_ONOpportunitiesFund :: line Centi, + line_46500 :: line Centi, + line_46600 :: line Centi} + +data Page8Step6 line = Page8Step6 { + line_43500_totalpayable :: line Centi, + line_43700_Total_income_tax_ded :: line Centi, + line_44000 :: line Centi, + line_44800_CPPOverpayment :: line Centi, + line_45000_EIOverpayment :: line Centi, + line_45200_MedicalExpense :: line Centi, + line_45300_CWB :: line Centi, + line_45350_CTC :: line Centi, + line_45400_InvestmentTaxCredit :: line Centi, + line_45600_TrustTaxCredit :: line Centi, + line_45700_GST_HST_Rebate :: line Centi, + line_46800 :: line Centi, + line_46900 :: line Centi, + line_47555_TaxPaid :: line Centi, + line_47556 :: line Centi, + line_47557 :: line Centi, + line_47600_TaxPaid :: line Centi, + line_47900_ProvTerrCredits :: line Centi, + line_48200_sum :: line Centi, + line_48200_cont :: line Centi, + line164_Refund_or_BalanceOwing :: line Centi} + +data TaxPreparer line = TaxPreparer { + eFileNumber :: line Text, + nameOfPreparer :: line Text, + telephoneOfPreparer :: line Text, + line49000_WasAFeeCharged :: line Bool} + +$(foldMap + (\t-> [d| + deriving instance (Show (line Bool), Show (line Centi), Show (line Word), Show (line Text), + Show (line Province.Code), Show (line Day), + Show (line LanguageOfCorrespondence), Show (line MaritalStatus)) + => Show ($(TH.conT t) line) + deriving instance (Eq (line Bool), Eq (line Centi), Eq (line Word), Eq (line Text), + Eq (line Province.Code), Eq (line Day), + Eq (line LanguageOfCorrespondence), Eq (line MaritalStatus)) + => Eq ($(TH.conT t) line) + |]) + [''T1, ''ElectionsCanada, ''Identification, ''MedicalExpenses, + ''Page1, ''Page2, ''Page3, ''Page4, ''Page5, ''Page6, ''Page7, ''Page8, + ''Step4, ''Page5PartA, ''Page5PartB, ''Page7PartC, ''Page7Step6, ''Page8Step6, + ''Residence, ''Spouse, ''TaxIncomeBracket, ''TaxPreparer]) + +$(foldMap Rank2.TH.deriveAll + [''T1, ''ElectionsCanada, ''Identification, ''MedicalExpenses, + ''Page1, ''Page2, ''Page3, ''Page4, ''Page5, ''Page6, ''Page7, ''Page8, + ''Step4, ''Page5PartA, ''Page5PartB, ''Page7PartC, ''Page7Step6, ''Page8Step6, + ''Residence, ''Spouse, ''TaxIncomeBracket, ''TaxPreparer])