Steve Simms > Business-Tax-Canada-0.04 > Business::Tax::Canada

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Module Version: 0.04   Source  

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.
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