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bolade
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from typing import Dict, Any, Optional, Tuple
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from datetime import datetime
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from models import Receipt, Transaction, Address, Asset
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import logging
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logger = logging.getLogger(__name__)
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class TaxRulesEngine:
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"""Engine to handle tax calculations based on the four tax rules"""
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# Provincial tax rates (simplified - in production, use a tax rate API)
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PROVINCIAL_TAX_RATES = {
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"ON": 0.13, # Ontario HST
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"QC": 0.14975, # Quebec QST
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"BC": 0.12, # British Columbia
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"AB": 0.05, # Alberta
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"SK": 0.11, # Saskatchewan
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"MB": 0.12, # Manitoba
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"NS": 0.15, # Nova Scotia
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"NB": 0.15, # New Brunswick
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"NL": 0.15, # Newfoundland and Labrador
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"PE": 0.15, # Prince Edward Island
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"NT": 0.05, # Northwest Territories
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"NU": 0.05, # Nunavut
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"YT": 0.05, # Yukon
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}
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def __init__(self):
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self.logger = logging.getLogger(__name__)
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def apply_sales_tax_rule(self, receipt: Receipt) -> Dict[str, Any]:
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"""
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Sales Tax Rule: Apply correct sales tax based on billing vs shipping addresses
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"""
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try:
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# Determine which address to use for tax calculation
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tax_address = self._get_tax_address(receipt)
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if not tax_address:
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return {
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"success": False,
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"error": "No valid address found for tax calculation",
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"calculated_tax": 0.0,
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"tax_rate": 0.0
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}
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# Get tax rate for the province
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tax_rate = self.PROVINCIAL_TAX_RATES.get(tax_address.province, 0.0)
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# Calculate tax amount
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calculated_tax = receipt.amount * tax_rate
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return {
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"success": True,
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"calculated_tax": calculated_tax,
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"tax_rate": tax_rate,
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"tax_address": tax_address.province,
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"rule_applied": "Sales Tax Rule"
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}
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except Exception as e:
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self.logger.error(f"Error applying sales tax rule: {str(e)}")
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return {
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"success": False,
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"error": str(e),
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"calculated_tax": 0.0,
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"tax_rate": 0.0
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}
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def _get_tax_address(self, receipt: Receipt) -> Optional[Address]:
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"""Determine which address to use for tax calculation"""
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# Rule: Use shipping address if different from billing, otherwise use billing
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if receipt.shipping_address and receipt.billing_address:
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if self._addresses_different(receipt.billing_address, receipt.shipping_address):
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return receipt.shipping_address
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else:
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return receipt.billing_address
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elif receipt.shipping_address:
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return receipt.shipping_address
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elif receipt.billing_address:
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return receipt.billing_address
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else:
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return None
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def _addresses_different(self, billing: Address, shipping: Address) -> bool:
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"""Check if billing and shipping addresses are different"""
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return (billing.province != shipping.province or
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billing.city != shipping.city or
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billing.postal_code != shipping.postal_code)
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def apply_fx_rule(self, receipt: Receipt, transaction: Transaction) -> Dict[str, Any]:
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"""
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Foreign Exchange Rule: Handle currency mismatches
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"""
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try:
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# Check for currency mismatch
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if receipt.currency != transaction.currency:
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fx_discrepancy = abs(receipt.amount - abs(transaction.amount))
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return {
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"success": True,
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"fx_discrepancy": fx_discrepancy,
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"receipt_currency": receipt.currency,
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"transaction_currency": transaction.currency,
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"receipt_amount": receipt.amount,
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"transaction_amount": abs(transaction.amount),
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"requires_manual_review": True,
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"rule_applied": "Foreign Exchange Rule"
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}
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else:
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return {
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"success": True,
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"fx_discrepancy": 0.0,
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"requires_manual_review": False,
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"rule_applied": "No FX Rule (same currency)"
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}
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except Exception as e:
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self.logger.error(f"Error applying FX rule: {str(e)}")
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return {
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"success": False,
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"error": str(e),
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"fx_discrepancy": 0.0,
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"requires_manual_review": False
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}
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def calculate_straight_line_depreciation(self, asset: Asset, year: int) -> Dict[str, Any]:
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"""
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Straight-Line Depreciation for accounting purposes
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"""
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try:
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if year > asset.useful_life_years:
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return {
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"success": False,
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"error": f"Year {year} exceeds useful life of {asset.useful_life_years} years",
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"depreciation": 0.0
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}
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# Straight-line formula: (Cost - Residual Value) / Useful Life
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annual_depreciation = (asset.purchase_amount - asset.residual_value) / asset.useful_life_years
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return {
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"success": True,
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"depreciation": annual_depreciation,
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"book_value": asset.purchase_amount - (annual_depreciation * year),
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"method": "Straight-Line",
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"rule_applied": "Depreciation Rule (Accounting)"
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}
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except Exception as e:
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self.logger.error(f"Error calculating straight-line depreciation: {str(e)}")
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return {
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"success": False,
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"error": str(e),
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"depreciation": 0.0
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}
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def calculate_cca_depreciation(self, asset: Asset, year: int) -> Dict[str, Any]:
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"""
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CCA (Capital Cost Allowance) Depreciation for tax purposes
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"""
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try:
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if year < 1:
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return {
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"success": False,
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"error": "Year must be at least 1",
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"depreciation": 0.0
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}
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# CCA uses declining balance method
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book_value = asset.purchase_amount
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total_depreciation = 0.0
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for current_year in range(1, year + 1):
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# CCA is calculated on the declining balance
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cca_amount = book_value * asset.cca_rate
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book_value -= cca_amount
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total_depreciation += cca_amount
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# Stop if book value reaches residual value
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if book_value <= asset.residual_value:
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break
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return {
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"success": True,
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"depreciation": cca_amount, # Current year depreciation
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"total_depreciation": total_depreciation,
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"book_value": max(book_value, asset.residual_value),
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"method": "CCA Declining Balance",
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"rule_applied": "Depreciation Rule (Tax)"
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}
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except Exception as e:
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self.logger.error(f"Error calculating CCA depreciation: {str(e)}")
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return {
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"success": False,
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"error": str(e),
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"depreciation": 0.0
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}
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def apply_meals_entertainment_rule(self, receipt: Receipt) -> Dict[str, Any]:
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"""
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Meals & Entertainment Tax Deduction Rule
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"""
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try:
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if not receipt.is_meals_entertainment:
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return {
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"success": True,
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"tax_deduction": receipt.amount,
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"accounting_deduction": receipt.amount,
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"rule_applied": "No M&E Rule (not meals/entertainment)"
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}
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# For tax purposes: 50% deductible
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tax_deduction = receipt.amount * 0.5
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# For accounting purposes: 100% deductible
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accounting_deduction = receipt.amount
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# Sales tax is fully deductible for accounting
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tax_on_meal = receipt.tax
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return {
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"success": True,
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"tax_deduction": tax_deduction,
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"accounting_deduction": accounting_deduction,
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"tax_on_meal": tax_on_meal,
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"rule_applied": "Meals & Entertainment Rule"
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}
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except Exception as e:
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self.logger.error(f"Error applying meals & entertainment rule: {str(e)}")
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return {
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"success": False,
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"error": str(e),
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"tax_deduction": 0.0,
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"accounting_deduction": 0.0
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}
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def apply_all_tax_rules(self, receipt: Receipt, transaction: Transaction = None) -> Dict[str, Any]:
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"""
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Apply all tax rules to a receipt
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"""
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results = {
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"receipt_id": receipt.id,
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"rules_applied": [],
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"sales_tax": {},
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"fx_analysis": {},
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"meals_entertainment": {}
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}
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# Apply Sales Tax Rule
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sales_tax_result = self.apply_sales_tax_rule(receipt)
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results["sales_tax"] = sales_tax_result
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if sales_tax_result["success"]:
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results["rules_applied"].append("Sales Tax Rule")
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# Apply FX Rule (if transaction provided)
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if transaction:
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fx_result = self.apply_fx_rule(receipt, transaction)
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results["fx_analysis"] = fx_result
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if fx_result["success"]:
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results["rules_applied"].append("Foreign Exchange Rule")
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# Apply Meals & Entertainment Rule
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me_result = self.apply_meals_entertainment_rule(receipt)
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results["meals_entertainment"] = me_result
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if me_result["success"]:
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results["rules_applied"].append("Meals & Entertainment Rule")
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return results
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