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 testGISCalcIncomeBaseCapitalGains(self):
income = incomes.GIS()
income.last_year_income_base = 10000
year_rec = utils.YearRecord()
year_rec.withdrawals = [
funds.WithdrawReceipt(2000, 1000, funds.FUND_TYPE_NONREG)
]
year_rec.tax_receipts = [funds.TaxReceipt(500, funds.FUND_TYPE_NONREG)]
year_rec.ei_premium = 0
year_rec.cpp_contribution = 0
self.assertEqual(income._CalcIncomeBase(year_rec), 750)
def testNonRegisteredUpdateGainsIncrement(self):
fund = funds.NonRegistered()
fund.amount = 20
fund.unrealized_gains = 10
year_rec = utils.YearRecord()
year_rec.growth_rate = 0.4
fund.Update(year_rec)
self.assertEqual(fund.amount, 28)
self.assertEqual(fund.unrealized_gains, 13.6)
self.assertIn(funds.TaxReceipt(4.4, funds.FUND_TYPE_NONREG),
year_rec.tax_receipts)