Add new fields for tax and depreciation in receipt processing

- Introduced fields: receipt_location, calculated_tax, is_depreciable, cca_rate, useful_life, and residual_value in DBReceipt model.
- Updated process_document function to handle new receipt data attributes.
- Enhanced DocumentProcessResponse schema to include new fields.
- Updated document processing rules to incorporate tax calculation based on location and depreciation rules.

app/database.py

@@ -88,3 +88,9 @@ class DBReceipt(Base):
     extraction_success = Column(String, nullable=True)
     error_message = Column(String, nullable=True)
     receipt_currency = Column(String, nullable=True)
+    receipt_location = Column(String, nullable=True)
+    calculated_tax = Column(Float, nullable=True)
+    is_depreciable = Column(String, nullable=True)  # Store as string "True"/"False"
+    cca_rate = Column(Float, nullable=True)
+    useful_life = Column(Integer, nullable=True)
+    residual_value = Column(Float, nullable=True)

app/main.py

@@ -410,6 +410,14 @@ async def process_document(file_id: str, db: db_dependency):
             extraction_success=str(receipt_data.get("extraction_success", False)),
             error_message=receipt_data.get("error"),
             receipt_currency=receipt_data.get("currency"),
+            receipt_location=receipt_data.get("location"),
+            calculated_tax=receipt_data.get("calculated_tax"),
+            is_depreciable=str(receipt_data.get("is_depreciable"))
+            if receipt_data.get("is_depreciable") is not None
+            else None,
+            cca_rate=receipt_data.get("cca_rate"),
+            useful_life=receipt_data.get("useful_life"),
+            residual_value=receipt_data.get("residual_value"),
         )
 
         # Add to database
@@ -429,6 +437,12 @@ async def process_document(file_id: str, db: db_dependency):
             confidence=receipt_data.get("confidence", 0.0),
             error=receipt_data.get("error", None),
             receipt_currency=receipt_data.get("currency"),
+            receipt_location=receipt_data.get("location"),
+            calculated_tax=receipt_data.get("calculated_tax"),
+            is_depreciable=receipt_data.get("is_depreciable"),
+            cca_rate=receipt_data.get("cca_rate"),
+            useful_life=receipt_data.get("useful_life"),
+            residual_value=receipt_data.get("residual_value"),
         )
 
     except Exception as e:

app/schemas.py

@@ -173,6 +173,20 @@ class DocumentProcessResponse(BaseModel):
     confidence: Optional[float] = None
     error: Optional[str] = None
     receipt_currency: Optional[str] = "CAD"
+    receipt_location: Optional[str] = (
+        None  # Location from receipt (e.g., "Ontario, Canada" or "California, USA")
+    )
+    calculated_tax: Optional[float] = None  # Calculated sales tax if not clearly shown
+    is_depreciable: Optional[bool] = None  # Whether item is a depreciable asset
+    cca_rate: Optional[float] = (
+        None  # CCA rate for tax depreciation (e.g., 0.30 for 30%)
+    )
+    useful_life: Optional[int] = (
+        None  # Useful life in years for straight-line depreciation
+    )
+    residual_value: Optional[float] = (
+        None  # Residual value for straight-line depreciation
+    )
 
 
 # New tax-related models

app/services/document_processor.py

@@ -7,7 +7,6 @@ from typing import Any, Dict
 import aiofiles
 import groq
 import PyPDF2
-
 from config import settings
 
 logger = logging.getLogger(__name__)
@@ -47,18 +46,55 @@ class DocumentProcessor:
                 "date": "YYYY-MM-DD",
                 "category": "Food/Transport/Office/Other",
                 "confidence": 0.95,
-                "currency": "USD"
+                "currency": "USD",
+                "location": "Province/State, Country",
+                "calculated_tax": 0.00,
+                "is_depreciable": false,
+                "cca_rate": null,
+                "useful_life": null,
+                "residual_value": null
             }
             
             Rules:
             - Extract vendor name as it appears on receipt
             - Extract description of items/services purchased (e.g., "Coffee and sandwich", "Gasoline", "Office supplies")
             - Total amount should be the final total including tax
-            - Tax amount is separate tax line if available
+            - Tax amount is separate tax line if available (if not clearly shown, calculate based on location)
             - Date should be the date on the receipt
             - Categorize based on vendor type (Starbucks=Food, Shell=Transport, etc.)
             - Confidence score 0-1 based on how clear the receipt is
-            - Currency should be the currency used on the receipt (e.g., "USD", "EUR")
+            - Currency should be the currency used on the receipt (e.g., "USD", "EUR", "CAD")
+            
+            LOCATION & TAX RULES:
+            - Extract location from receipt (look for store address, province/state, country)
+            - Format location as "Province/State, Country" (e.g., "Ontario, Canada" or "California, USA")
+            - If location not shown, return null for location
+            
+            - If tax_amount is NOT clearly shown on receipt, calculate it based on location:
+              * Ontario, Canada: 13% HST
+              * Quebec, Canada: 9.975% QST + 5% GST = 14.975% total
+              * British Columbia, Canada: 12% (5% GST + 7% PST)
+              * Alberta, Canada: 5% GST
+              * California, USA: ~7.25% (varies by locality)
+              * New York, USA: ~8.875% (varies by locality)
+              * Texas, USA: 6.25%
+              * For other locations, estimate based on typical rates
+            - Store calculated tax in "calculated_tax" field (set to null if tax clearly shown)
+            - If tax is clearly shown on receipt, use that value for tax_amount and set calculated_tax to null
+            
+            DEPRECIATION RULES:
+            - Determine if item is a depreciable asset (vehicles, machinery, equipment, computers, furniture, buildings)
+            - Set is_depreciable to true only for capital assets, false for consumables/services
+            - If is_depreciable is true, provide:
+              * cca_rate: CCA rate as decimal (e.g., 0.30 for 30%, 0.20 for 20%, 0.04 for 4%)
+                - Class 10 (Vehicles): 30%
+                - Class 8 (Furniture, equipment): 20%
+                - Class 50 (Computers, software): 55%
+                - Class 1 (Buildings): 4%
+                - Class 10.1 (Passenger vehicles >$30k): 30%
+              * useful_life: Expected years of use (e.g., 5 for computers, 8 for vehicles, 10 for furniture)
+              * residual_value: Estimated value at end of life (typically 10% of purchase price for equipment, 20% for vehicles)
+            - If is_depreciable is false, set cca_rate, useful_life, and residual_value to null
 
             Return only valid JSON.
             """
@@ -80,7 +116,7 @@ class DocumentProcessor:
                     }
                 ],
                 model=self.model,
-                max_tokens=500,
+                max_tokens=800,
                 temperature=0.1,
             )
 
@@ -136,18 +172,55 @@ class DocumentProcessor:
                 "date": "YYYY-MM-DD",
                 "category": "Food/Transport/Office/Other",
                 "confidence": 0.95,
-                "currency": "USD"
+                "currency": "USD",
+                "location": "Province/State, Country",
+                "calculated_tax": 0.00,
+                "is_depreciable": false,
+                "cca_rate": null,
+                "useful_life": null,
+                "residual_value": null
             }}
             
             Rules:
             - Extract vendor name as it appears on receipt
             - Extract description of items/services purchased (e.g., "Coffee and sandwich", "Gasoline", "Office supplies")
             - Total amount should be the final total including tax
-            - Tax amount is separate tax line if available
+            - Tax amount is separate tax line if available (if not clearly shown, calculate based on location)
             - Date should be the date on the receipt
             - Categorize based on vendor type
             - Confidence score 0-1 based on clarity
-            - Currency should be the currency used on the receipt (e.g., "USD", "EUR")
+            - Currency should be the currency used on the receipt (e.g., "USD", "EUR", "CAD")
+            
+            LOCATION & TAX RULES:
+            - Extract location from receipt (look for store address, province/state, country)
+            - Format location as "Province/State, Country" (e.g., "Ontario, Canada" or "California, USA")
+            - If location not shown, return null for location
+            
+            - If tax_amount is NOT clearly shown on receipt, calculate it based on location:
+              * Ontario, Canada: 13% HST
+              * Quebec, Canada: 9.975% QST + 5% GST = 14.975% total
+              * British Columbia, Canada: 12% (5% GST + 7% PST)
+              * Alberta, Canada: 5% GST
+              * California, USA: ~7.25% (varies by locality)
+              * New York, USA: ~8.875% (varies by locality)
+              * Texas, USA: 6.25%
+              * For other locations, estimate based on typical rates
+            - Store calculated tax in "calculated_tax" field (set to null if tax clearly shown)
+            - If tax is clearly shown on receipt, use that value for tax_amount and set calculated_tax to null
+            
+            DEPRECIATION RULES:
+            - Determine if item is a depreciable asset (vehicles, machinery, equipment, computers, furniture, buildings)
+            - Set is_depreciable to true only for capital assets, false for consumables/services
+            - If is_depreciable is true, provide:
+              * cca_rate: CCA rate as decimal (e.g., 0.30 for 30%, 0.20 for 20%, 0.04 for 4%)
+                - Class 10 (Vehicles): 30%
+                - Class 8 (Furniture, equipment): 20%
+                - Class 50 (Computers, software): 55%
+                - Class 1 (Buildings): 4%
+                - Class 10.1 (Passenger vehicles >$30k): 30%
+              * useful_life: Expected years of use (e.g., 5 for computers, 8 for vehicles, 10 for furniture)
+              * residual_value: Estimated value at end of life (typically 10% of purchase price for equipment, 20% for vehicles)
+            - If is_depreciable is false, set cca_rate, useful_life, and residual_value to null
             
             Return only valid JSON.
             """
@@ -155,7 +228,7 @@ class DocumentProcessor:
             response = self.client.chat.completions.create(
                 model=self.model,
                 messages=[{"role": "user", "content": prompt}],
-                max_tokens=500,
+                max_tokens=800,
                 temperature=0.1,
             )
 
@@ -207,8 +280,22 @@ class DocumentProcessor:
                     confidence_match = re.search(
                         r'"confidence"\s*:\s*([0-9.]+)', json_str
                     )
-                    currency_match = re.search(
+                    currency_match = re.search(r'"currency"\s*:\s*"([^"]*)"', json_str)
-                        r'"currency"\s*:\s*"([^"]*)"', json_str
+                    location_match = re.search(r'"location"\s*:\s*"([^"]*)"', json_str)
+                    calculated_tax_match = re.search(
+                        r'"calculated_tax"\s*:\s*([0-9.]+|null)', json_str
+                    )
+                    is_depreciable_match = re.search(
+                        r'"is_depreciable"\s*:\s*(true|false)', json_str
+                    )
+                    cca_rate_match = re.search(
+                        r'"cca_rate"\s*:\s*([0-9.]+|null)', json_str
+                    )
+                    useful_life_match = re.search(
+                        r'"useful_life"\s*:\s*([0-9]+|null)', json_str
+                    )
+                    residual_value_match = re.search(
+                        r'"residual_value"\s*:\s*([0-9.]+|null)', json_str
                     )
 
                     data = {
@@ -229,7 +316,27 @@ class DocumentProcessor:
                         "confidence": float(confidence_match.group(1))
                         if confidence_match
                         else 0.5,
-                        "currency": currency_match.group(1) if currency_match else "CAD"
+                        "currency": currency_match.group(1)
+                        if currency_match
+                        else "CAD",
+                        "location": location_match.group(1) if location_match else None,
+                        "calculated_tax": float(calculated_tax_match.group(1))
+                        if calculated_tax_match
+                        and calculated_tax_match.group(1) != "null"
+                        else None,
+                        "is_depreciable": is_depreciable_match.group(1) == "true"
+                        if is_depreciable_match
+                        else None,
+                        "cca_rate": float(cca_rate_match.group(1))
+                        if cca_rate_match and cca_rate_match.group(1) != "null"
+                        else None,
+                        "useful_life": int(useful_life_match.group(1))
+                        if useful_life_match and useful_life_match.group(1) != "null"
+                        else None,
+                        "residual_value": float(residual_value_match.group(1))
+                        if residual_value_match
+                        and residual_value_match.group(1) != "null"
+                        else None,
                     }
 
                 # Validate and clean data
@@ -243,6 +350,12 @@ class DocumentProcessor:
                     "confidence": float(data.get("confidence", 0.5)),
                     "extraction_success": True,
                     "currency": data.get("currency", "CAD").strip(),
+                    "location": data.get("location"),
+                    "calculated_tax": data.get("calculated_tax"),
+                    "is_depreciable": data.get("is_depreciable"),
+                    "cca_rate": data.get("cca_rate"),
+                    "useful_life": data.get("useful_life"),
+                    "residual_value": data.get("residual_value"),
                 }
             else:
                 # Try to extract fields from plain text
@@ -312,6 +425,12 @@ class DocumentProcessor:
                 "category": "Other",
                 "confidence": 0.3,  # Low confidence for text extraction
                 "extraction_success": True,
+                "location": None,
+                "calculated_tax": None,
+                "is_depreciable": None,
+                "cca_rate": None,
+                "useful_life": None,
+                "residual_value": None,
             }
 
         except Exception as e:
@@ -325,6 +444,12 @@ class DocumentProcessor:
                 "confidence": 0.1,
                 "extraction_success": False,
                 "error": f"Text extraction failed: {str(e)}",
+                "location": None,
+                "calculated_tax": None,
+                "is_depreciable": None,
+                "cca_rate": None,
+                "useful_life": None,
+                "residual_value": None,
             }
 
     async def save_uploaded_file(self, file_content: bytes, filename: str) -> str:

app/services/rules.py

@@ -44,17 +44,7 @@ If the location is missing, apply the user’s location sales tax by default.
 **FX (Foreign Exchange):** If the receipt is in a different currency, flag the FX difference for manual review but don’t fetch exchange rates.
 
 
-### Tax Rules:
+
-Four Rules for Tax and Depreciation Handling
-### 1. **Sales Tax Rule**  
-**Purpose**: To calculate and apply the correct sales tax based on the shipping and billing addresses.  
-- **When Billing and Shipping Address are the Same**: Apply the sales tax rate based on the billing address.  
-- **When Billing and Shipping Address are Different**: Apply the sales tax rate based on the shipping address.  
-  
-**Example**:  
-1. If the billing and shipping address are in Ontario, the system will apply the 13% HST tax rate based on Ontario's tax rate.  
-2. If the billing address is in Ontario but the shipping address is in Quebec, the system will apply the 14.975% QST tax rate based on the shipping address.  
-  
 ### 2. **Foreign Exchange (FX) Rule**  
 **Purpose**: To handle discrepancies when transactions and receipts are in different currencies (e.g., USD vs. CAD).  
 - **Action**: Identify the currency mismatch, but do not automatically fetch the exchange rate. Flag the FX difference for manual review, allowing the user to approve or adjust the balance.