/ 
Business-Tax-Canada-0.02
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/ Business::Tax::Canada

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 => 'bc',
                              to => 'bc'
                              price => 120);
my $price_to_customer   = $price->full;     # 137.40
my $gst_charged         = $price->gst;      # 8.40
my $pst_charged         = $price->pst;      # 9
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 obtained from http://www.cbsc.org/alberta/search/display.cfm?Code=1122&coll=FE_FEDSBIS_E

Code  Province                GST/HST PST
ab    Alberta                 7%      N/A
bc    British Columbia        7%      7.5%
mb    Manitoba                7%      7%
nb    New Brunswick           15%     N/A
nf    Newfoundland & Labrador 15%     N/A
nt    Northwest Territories   7%      N/A
ns    Nova Scotia             15%     N/A
nu    Nunavut                 7%      N/A
on    Ontario                 7%      8%
pe    Prince Edward Island    7%      10%     *
qc    Quebec                  7%      7.5%    *
sk    Saskatchewan            7%      6%
yt    Yukon Territory         7%      N/A

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

FEEDBACK

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

AUTHOR

Andy Grundman, <andy@hybridized.org>.

THANKS

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

COPYRIGHT

Copyright (C) 2004 Andy Grundman. All rights reserved.

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.