def SetupYearRecForIncomeTax(
self, earnings=0, oas=0, gis=0, cpp=0, ei=0,
rrsp=0, bridging=0,nonreg=0, gains=0, eoy_gains=0,
unapplied_losses=0, rrsp_contributions=0,
age=30, retired=False, cpi=1):
"""Set up a person and a year record in one go for testing income tax."""
j_canuck = person.Person(strategy=self.default_strategy)
j_canuck.capital_loss_carry_forward = unapplied_losses
j_canuck.age += age - world.START_AGE
j_canuck.year += age - world.START_AGE
j_canuck.retired = retired
year_rec = utils.YearRecord()
year_rec.is_retired = j_canuck.retired
year_rec.year = j_canuck.year
year_rec.incomes.append(incomes.IncomeReceipt(earnings, incomes.INCOME_TYPE_EARNINGS))
year_rec.incomes.append(incomes.IncomeReceipt(oas, incomes.INCOME_TYPE_OAS))
year_rec.incomes.append(incomes.IncomeReceipt(gis, incomes.INCOME_TYPE_GIS))
year_rec.incomes.append(incomes.IncomeReceipt(cpp, incomes.INCOME_TYPE_CPP))
year_rec.incomes.append(incomes.IncomeReceipt(ei, incomes.INCOME_TYPE_EI))
year_rec.withdrawals.append(funds.WithdrawReceipt(nonreg, gains, funds.FUND_TYPE_NONREG))
year_rec.withdrawals.append(funds.WithdrawReceipt(rrsp, 0, funds.FUND_TYPE_RRSP))
year_rec.withdrawals.append(funds.WithdrawReceipt(bridging, 0, funds.FUND_TYPE_BRIDGING))
year_rec.tax_receipts.append(funds.TaxReceipt(eoy_gains, funds.FUND_TYPE_NONREG))
year_rec.deposits.append(funds.DepositReceipt(rrsp_contributions, funds.FUND_TYPE_RRSP))
year_rec.cpi = cpi
year_rec = j_canuck.CalcPayrollDeductions(year_rec)
return (j_canuck, year_rec)
def testGISCalcIncomeBaseIncomes(self):
income = incomes.GIS()
income.last_year_income_base = 10000
year_rec = utils.YearRecord()
year_rec.incomes = [
incomes.IncomeReceipt(1000, incomes.INCOME_TYPE_EARNINGS),
incomes.IncomeReceipt(2000, incomes.INCOME_TYPE_CPP),
incomes.IncomeReceipt(3000, incomes.INCOME_TYPE_EI),
incomes.IncomeReceipt(4000, incomes.INCOME_TYPE_OAS)
]
year_rec.ei_premium = 0
year_rec.cpp_contribution = 0
self.assertEqual(income._CalcIncomeBase(year_rec), 6000)
def testGiveMeMoney(self):
income = incomes.Income()
amount, taxable, year_rec = income.GiveMeMoney(utils.YearRecord())
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_NONE),
year_rec.incomes)
def testEarningsUnemployed(self):
income = incomes.Earnings()
amount, taxable, year_rec = income.GiveMeMoney(utils.YearRecord())
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_EARNINGS),
year_rec.incomes)
def setUpYearRecForGIS(self, income_base=0, cpi=1, has_oas=True):
year_rec = utils.YearRecord()
year_rec.cpi = cpi
year_rec.incomes = []
if has_oas:
year_rec.incomes.append(
incomes.IncomeReceipt(world.OAS_BENEFIT,
incomes.INCOME_TYPE_OAS))
# We want to force some values for the current year's income base
year_rec.ei_premium = 0
year_rec.cpp_contribution = 0
year_rec.incomes.append(
incomes.IncomeReceipt(income_base, incomes.INCOME_TYPE_EARNINGS))
return year_rec
def testCPPDuringWorkingPeriod(self):
income = incomes.CPP()
amount, taxable, year_rec = income.GiveMeMoney(utils.YearRecord())
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_CPP),
year_rec.incomes)
def testRRSPRoomLimit(self): fund = funds.RRSP() year_rec = utils.YearRecord() year_rec.incomes.append(incomes.IncomeReceipt(140000, incomes.INCOME_TYPE_EARNINGS)) self.assertEqual(fund.room, world.RRSP_INITIAL_LIMIT) fund.Update(year_rec) self.assertEqual(fund.room, world.RRSP_INITIAL_LIMIT+world.RRSP_LIMIT)
def testGISBenefitPositiveIncomeNoOAS(self):
income = incomes.GIS()
income.last_year_income_base = 1000
year_rec = self.setUpYearRecForGIS(has_oas=False, income_base=1000)
amount, taxable, year_rec = income.GiveMeMoney(year_rec)
self.assertEqual(amount, 0)
self.assertFalse(taxable)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_GIS),
year_rec.incomes)
def testOASBeforeRetirement(self):
income = incomes.OAS()
year_rec = utils.YearRecord()
year_rec.age = 60
amount, taxable, year_rec = income.GiveMeMoney(year_rec)
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_OAS),
year_rec.incomes)
def testGISCalcIncomeBaseIncomesAndPayrollDeductions(self):
income = incomes.GIS()
income.last_year_income_base = 10000
year_rec = utils.YearRecord()
year_rec.incomes = [
incomes.IncomeReceipt(5000, incomes.INCOME_TYPE_EARNINGS)
]
year_rec.ei_premium = 2000
year_rec.cpp_contribution = 2000
self.assertEqual(income._CalcIncomeBase(year_rec), 1000)
def testOASAfterRetirement(self):
income = incomes.OAS()
year_rec = utils.YearRecord()
year_rec.age = 70
amount, taxable, year_rec = income.GiveMeMoney(year_rec)
self.assertEqual(amount, world.OAS_BENEFIT)
self.assertEqual(taxable, True)
self.assertIn(
incomes.IncomeReceipt(world.OAS_BENEFIT, incomes.INCOME_TYPE_OAS),
year_rec.incomes)
def testRRSPUpdate(self): fund = funds.RRSP() fund.amount = 20 year_rec = utils.YearRecord() year_rec.growth_rate = 0.2 year_rec.inflation = 1 year_rec.incomes.append(incomes.IncomeReceipt(10000, incomes.INCOME_TYPE_EARNINGS)) fund.Update(year_rec) self.assertEqual(fund.amount, 48) self.assertEqual(fund.unrealized_gains, 0)
def testGISCalcIncomeBaseUsesLesserIncome(self):
income = incomes.GIS()
income.last_year_income_base = 5000
year_rec = utils.YearRecord()
year_rec.incomes = [
incomes.IncomeReceipt(8000, incomes.INCOME_TYPE_EARNINGS)
]
year_rec.ei_premium = 0
year_rec.cpp_contribution = 0
self.assertEqual(income._CalcIncomeBase(year_rec), 5000)
self.assertEqual(income.last_year_income_base, 8000)
def testEarningsEmployedNegativeRandom(self):
income = incomes.Earnings()
year_rec = utils.YearRecord()
year_rec.is_employed = True
with unittest.mock.patch('random.normalvariate') as my_random:
my_random.return_value = -10000
amount, taxable, year_rec = income.GiveMeMoney(year_rec)
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(
incomes.IncomeReceipt(0, incomes.INCOME_TYPE_EARNINGS),
year_rec.incomes)
def testEIBenefitsUnemployedInsuredRetired(self):
income = incomes.EI()
last_year_rec = utils.YearRecord()
last_year_rec.is_employed = True
last_year_rec.insurable_earnings = 100
this_year_rec = utils.YearRecord()
this_year_rec.is_employed = False
this_year_rec.is_retired = True
income.AnnualUpdate(last_year_rec)
amount, taxable, year_rec = income.GiveMeMoney(this_year_rec)
self.assertEqual(amount, 0)
self.assertEqual(taxable, True)
self.assertIn(incomes.IncomeReceipt(0, incomes.INCOME_TYPE_EI),
year_rec.incomes)