NAME
    Business::Tax::Canada - perform Canadian GST/HST/PST calculations

SYNOPSIS
      use Business::Tax::Canada;

      my $tax = Business::Tax::Canada->new;

      my $price               = $tax->item(
                                    from  => 'ab',
                                    to    => 'ab'
                                    price => 120);
      my $price_to_customer   = $price->full;     # 126.00
      my $gst_charged         = $price->gst;      # 6.00
      my $pst_charged         = $price->pst;      # 0
      my $net_charged         = $price->net;      # 120

DESCRIPTION
    This module will allow you to calculate the Canadian GST and PST charges
    on items.

    There are several key processes:

CONSTRUCTING A TAX OBJECT
      my $tax = Business::Tax::Canada->new;

    First, construct a tax object. There is no need to specify a list of
    provinces as all are supported.

PRICING AN ITEM
      my $price = $tax->item(
        from => $province_code,
        to => $province_code,
        $unit_price => $province_code);

    You create a Price object by calling the 'item' constructor, with the
    seller's location (from), the buyer's location (to), and the unit price.
    From and to locations are used to determine if PST tax should be
    charged.

    You must supply all values or you will receive an error.

CALCULATING THE COMPONENT PRICES
      my $price_to_customer = $price->full;
      my $gst_charged       = $price->gst;
      my $pst_charged       = $price->pst;
      my $tvq_charged       = $price->tvq;
      my $net_price_to_me   = $price->net;

    Once you have the price, you can query it for either the 'full' price
    that will be charged (GST + PST if applicable), the 'gst' amount, the
    'pst' amount, or the 'net' amount, which will be the same number you
    entered in the item method. tvq (Quebec's PST) is simply an alias to the
    pst method.

PROVINCES AND RATES
    This module uses the following rates and codes:

      Code  Province                GST/HST PST
      ab    Alberta                 5%      N/A
      bc    British Columbia        12%     N/A
      mb    Manitoba                5%      7%
      nb    New Brunswick           13%     N/A
      nf    Newfoundland & Labrador 13%     N/A
      nt    Northwest Territories   5%      N/A
      ns    Nova Scotia             15%     N/A
      nu    Nunavut                 5%      N/A
      on    Ontario                 13%     N/A
      pe    Prince Edward Island    5%      10%     *
      qc    Quebec                  5%      9.975%
      sk    Saskatchewan            5%      5%
      yt    Yukon Territory         5%      N/A
  
      * In Prince Edward Island only, the GST is included in the
        provincial sales tax base. You are also charged PST on GST.

FEEDBACK
    If you find this module useful, or have any comments, suggestions or
    improvements, please let me know. Patches are welcome!

AUTHOR
    Created by Andy Grundman. Updated and maintained by Steve Simms.

THANKS
    This module was heavily inspired by Tony Bowden's Business::Tax::VAT.

COPYRIGHT
    This module is free software; you can redistribute it and/or modify it
    under the same terms as Perl itself.

WARRANTY
      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.

