Steve Simms
and 1 contributors

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;     # 126.00
  my $gst_charged         = $price->gst;      # 6.00
  my $pst_charged         = $price->pst;      # 0
  my $net_charged         = $price->net;      # 120
  

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:

  Code  Province                GST/HST PST
  ab    Alberta                 5%      N/A
  bc    British Columbia        12%     N/A
  mb    Manitoba                5%      7%
  nb    New Brunswick           13%     N/A
  nf    Newfoundland & Labrador 13%     N/A
  nt    Northwest Territories   5%      N/A
  ns    Nova Scotia             15%     N/A
  nu    Nunavut                 5%      N/A
  on    Ontario                 13%     N/A
  pe    Prince Edward Island    5%      10%     *
  qc    Quebec                  5%      9.975%
  sk    Saskatchewan            5%      5%
  yt    Yukon Territory         5%      N/A
  
  * In 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

Created by Andy Grundman. Updated and maintained by Steve Simms.

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.