TimeTrex/classes/payroll_deduction/CA/ON.class.php

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<?php
/*********************************************************************************
*
* TimeTrex is a Workforce Management program developed by
* TimeTrex Software Inc. Copyright (C) 2003 - 2021 TimeTrex Software Inc.
*
* This program is free software; you can redistribute it and/or modify it under
* the terms of the GNU Affero General Public License version 3 as published by
* the Free Software Foundation with the addition of the following permission
* added to Section 15 as permitted in Section 7(a): FOR ANY PART OF THE COVERED
* WORK IN WHICH THE COPYRIGHT IS OWNED BY TIMETREX, TIMETREX DISCLAIMS THE
* WARRANTY OF NON INFRINGEMENT OF THIRD PARTY RIGHTS.
*
* 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. See the GNU Affero General Public License for more
* details.
*
*
* You should have received a copy of the GNU Affero General Public License along
* with this program; if not, see http://www.gnu.org/licenses or write to the Free
* Software Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA
* 02110-1301 USA.
*
*
* You can contact TimeTrex headquarters at Unit 22 - 2475 Dobbin Rd. Suite
* #292 West Kelowna, BC V4T 2E9, Canada or at email address info@timetrex.com.
*
*
* The interactive user interfaces in modified source and object code versions
* of this program must display Appropriate Legal Notices, as required under
* Section 5 of the GNU Affero General Public License version 3.
*
*
* In accordance with Section 7(b) of the GNU Affero General Public License
* version 3, these Appropriate Legal Notices must retain the display of the
* "Powered by TimeTrex" logo. If the display of the logo is not reasonably
* feasible for technical reasons, the Appropriate Legal Notices must display
* the words "Powered by TimeTrex".
*
********************************************************************************/
/**
* @package PayrollDeduction\CA
*/
class PayrollDeduction_CA_ON extends PayrollDeduction_CA {
var $provincial_income_tax_rate_options = [
20220101 => [
[ 'income' => 46226, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 92454, 'rate' => 9.15, 'constant' => 1895 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3754 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 5254 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7454 ],
],
20210101 => [
[ 'income' => 45142, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 90287, 'rate' => 9.15, 'constant' => 1851 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3666 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 5166 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7366 ],
],
20200101 => [
[ 'income' => 44740, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 89482, 'rate' => 9.15, 'constant' => 1834 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3633 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 5133 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7333 ],
],
20190101 => [
[ 'income' => 43906, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 87813, 'rate' => 9.15, 'constant' => 1800 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3565 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 5065 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7265 ],
],
20180101 => [
[ 'income' => 42960, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 85923, 'rate' => 9.15, 'constant' => 1761 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3488 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 4988 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7188 ],
],
20170101 => [
[ 'income' => 42201, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 84404, 'rate' => 9.15, 'constant' => 1730 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3427 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 4927 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7127 ],
],
20160101 => [
[ 'income' => 41536, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 83075, 'rate' => 9.15, 'constant' => 1703 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3373 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 4873 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7073 ],
],
20150101 => [
[ 'income' => 40922, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 81847, 'rate' => 9.15, 'constant' => 1678 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3323 ],
[ 'income' => 220000, 'rate' => 12.16, 'constant' => 4823 ],
[ 'income' => 220000, 'rate' => 13.16, 'constant' => 7023 ],
],
20140901 => [
[ 'income' => 40120, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 80242, 'rate' => 9.15, 'constant' => 1645 ],
[ 'income' => 150000, 'rate' => 11.16, 'constant' => 3258 ],
[ 'income' => 220000, 'rate' => 14.16, 'constant' => 7758 ],
[ 'income' => 514090, 'rate' => 13.16, 'constant' => -6206 ],
[ 'income' => 514090, 'rate' => 17.16, 'constant' => 14358 ],
],
20140101 => [
[ 'income' => 40120, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 80242, 'rate' => 9.15, 'constant' => 1645 ],
[ 'income' => 514090, 'rate' => 11.16, 'constant' => 3258 ],
[ 'income' => 514090, 'rate' => 13.16, 'constant' => 13540 ],
],
20130101 => [
[ 'income' => 39723, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 79448, 'rate' => 9.15, 'constant' => 1629 ],
[ 'income' => 509000, 'rate' => 11.16, 'constant' => 3226 ],
[ 'income' => 509000, 'rate' => 13.16, 'constant' => 13406 ],
],
20120101 => [
[ 'income' => 39020, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 78043, 'rate' => 9.15, 'constant' => 1600 ],
[ 'income' => 78043, 'rate' => 11.16, 'constant' => 3168 ],
],
20110101 => [
[ 'income' => 37774, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 75550, 'rate' => 9.15, 'constant' => 1549 ],
[ 'income' => 75550, 'rate' => 11.16, 'constant' => 3067 ],
],
20100101 => [
[ 'income' => 37106, 'rate' => 5.05, 'constant' => 0 ],
[ 'income' => 74214, 'rate' => 9.15, 'constant' => 1521 ],
[ 'income' => 74214, 'rate' => 11.16, 'constant' => 3013 ],
],
20090101 => [
[ 'income' => 36848, 'rate' => 6.05, 'constant' => 0 ],
[ 'income' => 73698, 'rate' => 9.15, 'constant' => 1142 ],
[ 'income' => 73698, 'rate' => 11.16, 'constant' => 2624 ],
],
20080101 => [
[ 'income' => 36020, 'rate' => 6.05, 'constant' => 0 ],
[ 'income' => 72041, 'rate' => 9.15, 'constant' => 1117 ],
[ 'income' => 72041, 'rate' => 11.16, 'constant' => 2565 ],
],
20070101 => [
[ 'income' => 35488, 'rate' => 6.05, 'constant' => 0 ],
[ 'income' => 70976, 'rate' => 9.15, 'constant' => 1100 ],
[ 'income' => 70976, 'rate' => 11.16, 'constant' => 2527 ],
],
20060101 => [
[ 'income' => 34758, 'rate' => 6.05, 'constant' => 0 ],
[ 'income' => 69517, 'rate' => 9.15, 'constant' => 1077 ],
[ 'income' => 69517, 'rate' => 11.16, 'constant' => 2475 ],
],
];
/*
Provincial surtax - V1
*/
var $provincial_surtax_options = [
20220101 => [
'income1' => 4991,
'income2' => 6387,
'rate1' => 0.20,
'rate2' => 0.36,
],
20210101 => [
'income1' => 4874,
'income2' => 6237,
'rate1' => 0.20,
'rate2' => 0.36,
],
20200101 => [
'income1' => 4830,
'income2' => 6182,
'rate1' => 0.20,
'rate2' => 0.36,
],
20190101 => [
'income1' => 4740,
'income2' => 6067,
'rate1' => 0.20,
'rate2' => 0.36,
],
20180101 => [
'income1' => 4638,
'income2' => 5936,
'rate1' => 0.20,
'rate2' => 0.36,
],
20170101 => [
'income1' => 4556,
'income2' => 5831,
'rate1' => 0.20,
'rate2' => 0.36,
],
20160101 => [
'income1' => 4484,
'income2' => 5739,
'rate1' => 0.20,
'rate2' => 0.36,
],
20150101 => [
'income1' => 4418,
'income2' => 5654,
'rate1' => 0.20,
'rate2' => 0.36,
],
20140101 => [
'income1' => 4331,
'income2' => 5543,
'rate1' => 0.20,
'rate2' => 0.36,
],
20130101 => [
'income1' => 4289,
'income2' => 5489,
'rate1' => 0.20,
'rate2' => 0.36,
],
20120101 => [
'income1' => 4213,
'income2' => 5392,
'rate1' => 0.20,
'rate2' => 0.36,
],
20110101 => [
'income1' => 4078,
'income2' => 5219,
'rate1' => 0.20,
'rate2' => 0.36,
],
20100101 => [
'income1' => 4006,
'income2' => 5127,
'rate1' => 0.20,
'rate2' => 0.36,
],
20090101 => [
'income1' => 4257,
'income2' => 5370,
'rate1' => 0.20,
'rate2' => 0.36,
],
20080101 => [
'income1' => 4162,
'income2' => 5249,
'rate1' => 0.20,
'rate2' => 0.36,
],
20070101 => [
'income1' => 4100,
'income2' => 5172,
'rate1' => 0.20,
'rate2' => 0.36,
],
20060101 => [
'income1' => 4016,
'income2' => 5065,
'rate1' => 0.20,
'rate2' => 0.36,
],
];
/*
Provincial tax reduction - S2
*/
var $provincial_tax_reduction_options = [
20220101 => [
'amount' => 257,
],
20210101 => [
'amount' => 251,
],
20200101 => [
'amount' => 249,
],
20190101 => [
'amount' => 244,
],
20180101 => [
'amount' => 239,
],
20170101 => [
'amount' => 235,
],
20160101 => [
'amount' => 231,
],
20150101 => [
'amount' => 228,
],
20140101 => [
'amount' => 223,
],
20130101 => [
'amount' => 221,
],
20120101 => [
'amount' => 217,
],
20110101 => [
'amount' => 210,
],
20100101 => [
'amount' => 206,
],
20090101 => [
'amount' => 205,
],
20080101 => [
'amount' => 201,
],
20070101 => [
'amount' => 198,
],
20060101 => [
'amount' => 194,
],
];
function getProvincialTaxReduction() {
// $A = $this->getAnnualTaxableIncome();
$T4 = $this->getProvincialBasicTax();
$V1 = $this->getProvincialSurtax();
$Y = 0;
$S = 0;
Debug::text( 'ON Specific - Province: ' . $this->getProvince(), __FILE__, __LINE__, __METHOD__, 10 );
$tax_reduction_data = $this->getProvincialTaxReductionData( $this->getDate() );
if ( is_array( $tax_reduction_data ) ) {
$tmp_Sa = bcadd( $T4, $V1 );
$tmp_Sb = bcsub( bcmul( 2, bcadd( $tax_reduction_data['amount'], $Y ) ), bcadd( $T4, $V1 ) );
if ( $tmp_Sa < $tmp_Sb ) {
$S = $tmp_Sa;
} else {
$S = $tmp_Sb;
}
}
Debug::text( 'aS: ' . $S, __FILE__, __LINE__, __METHOD__, 10 );
if ( $S < 0 ) {
$S = 0;
}
Debug::text( 'bS: ' . $S, __FILE__, __LINE__, __METHOD__, 10 );
return $S;
}
function getProvincialSurtax() {
/*
V1 =
For Ontario
Where T4 <= 4016
V1 = 0
Where T4 > 4016 <= 5065
V1 = 0.20 * ( T4 - 4016 )
Where T4 > 5065
V1 = 0.20 * (T4 - 4016) + 0.36 * (T4 - 5065)
*/
$V1 = 0;
$T4 = $this->getProvincialBasicTax();
$surtax_data = $this->getProvincialSurTaxData( $this->getDate() );
if ( is_array( $surtax_data ) ) {
if ( $T4 < $surtax_data['income1'] ) {
$V1 = 0;
} else if ( $T4 > $surtax_data['income1'] && $T4 <= $surtax_data['income2'] ) {
$V1 = bcmul( $surtax_data['rate1'], bcsub( $T4, $surtax_data['income1'] ) );
} else if ( $T4 > $surtax_data['income2'] ) {
$V1 = bcadd( bcmul( $surtax_data['rate1'], bcsub( $T4, $surtax_data['income1'] ) ), bcmul( $surtax_data['rate2'], bcsub( $T4, $surtax_data['income2'] ) ) );
}
}
Debug::text( 'V1: ' . $V1, __FILE__, __LINE__, __METHOD__, 10 );
return $V1;
}
function getAdditionalProvincialSurtax() {
/*
V2 =
Where A < 20,000
V2 = 0
Where A >
*/
$A = $this->getAnnualTaxableIncome();
$V2 = 0;
if ( $this->getDate() >= 20060101 ) {
if ( $A < 20000 ) {
$V2 = 0;
} else if ( $A > 20000 && $A <= 36000 ) {
$tmp_V2 = bcmul( 0.06, bcsub( $A, 20000 ) );
if ( $tmp_V2 > 300 ) {
$V2 = 300;
} else {
$V2 = $tmp_V2;
}
} else if ( $A > 36000 && $A <= 48000 ) {
$tmp_V2 = bcadd( 300, bcmul( 0.06, bcsub( $A, 36000 ) ) );
if ( $tmp_V2 > 450 ) {
$V2 = 450;
} else {
$V2 = $tmp_V2;
}
} else if ( $A > 48000 && $A <= 72000 ) {
$tmp_V2 = bcadd( 450, bcmul( 0.25, bcsub( $A, 48000 ) ) );
if ( $tmp_V2 > 600 ) {
$V2 = 600;
} else {
$V2 = $tmp_V2;
}
} else if ( $A > 72000 && $A <= 200000 ) {
$tmp_V2 = bcadd( 600, bcmul( 0.25, bcsub( $A, 72000 ) ) );
if ( $tmp_V2 > 750 ) {
$V2 = 750;
} else {
$V2 = $tmp_V2;
}
} else if ( $A > 200000 ) {
$tmp_V2 = bcadd( 750, bcmul( 0.25, bcsub( $A, 200000 ) ) );
if ( $tmp_V2 > 900 ) {
$V2 = 900;
} else {
$V2 = $tmp_V2;
}
}
}
Debug::text( 'V2: ' . $V2, __FILE__, __LINE__, __METHOD__, 10 );
return $V2;
}
}
?>