Implement CRA line 22215 deduction for CPP/QPP enhanced contributions#274
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Implement CRA line 22215 deduction for CPP/QPP enhanced contributions#274xrendan wants to merge 2 commits into
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Models the deduction for the enhanced portion of CPP/QPP first-tier contributions plus the entire CPP2/QPP2 contribution, applied against taxable income for federal and provincial brackets per CRA line 22215. Configs gain a `baseRate` (4.95% CPP, 5.40% QPP); the calculator computes the enhanced share proportionally to the contribution and reduces the income used for bracket calculations. The tax-visualizer surfaces the deduction inline with the federal or provincial card depending on which plan applies. https://claude.ai/code/session_01DTfhD3S8sQTsuY5ggEQs26
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| Status | Name | Latest Commit | Updated (UTC) |
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canadaspends | 9434e4e | May 01 2026, 08:32 PM |
Restructure each tax card so the line 22215 CPP/QPP enhanced deduction is visualized as a reduction to taxable income — not as a credit against total tax owing. Each card now leads with a "Total Taxable Income" line, with the gross income and per-contribution deduction details collapsed behind an expandable <details> summary. The deduction is computed once in TaxDetails and shared with both the Federal and Provincial cards so their bracket calculations apply to the same taxable income. https://claude.ai/code/session_01DTfhD3S8sQTsuY5ggEQs26
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Summary
This PR implements the CRA line 22215 deduction for enhanced CPP/QPP contributions, which reduces taxable income for both federal and provincial income tax calculations. The enhanced portion (rate above the pre-2019 base) and the entire second-tier contribution (CPP2/QPP2) are now properly deducted from income before applying tax brackets.
Key Changes
Tax Calculation Logic: Modified
calculateWithConfig()to compute the line 22215 deduction and apply it to taxable income before calculating federal and provincial income taxesincome - cppQppEnhancedDeductionfor bracket calculationsUI Components: Enhanced
IncomeTaxBracketsSectionto accept optional deduction parameters and display them clearlydeductionanddeductionLabelpropsConfiguration Updates: Added
baseRatefield toCappedContributionConfigacross all years (2023-2026)Type System: Extended
DetailedTaxCalculationandTaxLineItemto include the new deduction categoryTest Coverage: Added comprehensive test suite (
calculator.deduction.test.ts) validating:Implementation Details
The deduction is calculated as:
For provinces with their own pension plan (Quebec), the deduction appears at the provincial level. For other provinces using federal CPP, it appears at the federal level. Both reduce the taxable income used for bracket calculations, resulting in lower income tax liability.
https://claude.ai/code/session_01DTfhD3S8sQTsuY5ggEQs26