Add Canada VAT rules with province-specific rates

.gitignore

@@ -6,3 +6,4 @@
 /*egg*
 /docs/_build
 .DS_Store
+.venv

pyvat/vat_rules.py

@@ -624,20 +624,99 @@ def __init__(self):
         super(ChVatRules, self).__init__(Decimal('8.1'))
 
 
-class CanadaVatRules(NonEuVatRules):
-    """VAT rules for Canada."""
+class NorwayVatRules(NonEuVatRules):
+    """VAT rules for Norway."""
 
     def __init__(self):
-        super(CanadaVatRules, self).__init__(0)
+        super(NorwayVatRules, self).__init__(25)
 
 
-class NorwayVatRules(NonEuVatRules):
-    """VAT rules for Norway."""
+class CanadaVatRules(NonEuVatRules):
+    """VAT rules for Canada.
+
+    Canada has province-specific VAT rates (GST/HST/PST) determined by the
+    first letter of the postal code. Where we are not registered for provincial
+    tax (PST/QST/RST), only the federal GST (5%) is charged.
+
+    - A: Newfoundland and Labrador (HST 15%)
+    - B: Nova Scotia (HST 14%)
+    - C: Prince Edward Island (HST 15%)
+    - E: New Brunswick (HST 15%)
+    - G, H, J: Quebec (not registered → GST 5%)
+    - K, L, M, N, P: Ontario (HST 13%)
+    - R: Manitoba (not registered → GST 5%)
+    - S: Saskatchewan (GST 5% + PST 6% = 11%, registered)
+    - T: Alberta (GST 5%)
+    - V: British Columbia (GST 5% + PST 7% = 12%, registered)
+    - X: Northwest Territories and Nunavut (GST 5%)
+    - Y: Yukon (GST 5%)
+    - No postal code: Ontario rate (13%) as fallback
+
+    No B2B exemption: Canadian B2B customers are subject to the same tax as B2C.
+    """
+
+    # Default rate when no postal code is provided: Ontario rate (13%)
+    DEFAULT_VAT_RATE = Decimal('13')
+
+    # Map of postal code prefix to VAT rate.
+    # Where not registered for provincial tax, only GST (5%) is charged.
+    PROVINCE_VAT_RATES = {
+        'A': Decimal('15'),   # Newfoundland and Labrador (HST)
+        'B': Decimal('14'),   # Nova Scotia (HST)
+        'C': Decimal('15'),   # Prince Edward Island (HST)
+        'E': Decimal('15'),   # New Brunswick (HST)
+        'G': Decimal('5'),    # Quebec — not registered, charge GST only
+        'H': Decimal('5'),    # Quebec — not registered, charge GST only
+        'J': Decimal('5'),    # Quebec — not registered, charge GST only
+        'K': Decimal('13'),   # Ontario (HST)
+        'L': Decimal('13'),   # Ontario (HST)
+        'M': Decimal('13'),   # Ontario (HST)
+        'N': Decimal('13'),   # Ontario (HST)
+        'P': Decimal('13'),   # Ontario (HST)
+        'R': Decimal('5'),    # Manitoba — not registered, charge GST only
+        'S': Decimal('11'),   # Saskatchewan (GST 5% + PST 6%, registered)
+        'T': Decimal('5'),    # Alberta (GST only)
+        'V': Decimal('12'),   # British Columbia (GST 5% + PST 7%, registered)
+        'X': Decimal('5'),    # Northwest Territories and Nunavut (GST only)
+        'Y': Decimal('5'),    # Yukon (GST only)
+    }
 
     def __init__(self):
-        super(NorwayVatRules, self).__init__(25)
+        super(CanadaVatRules, self).__init__(self.DEFAULT_VAT_RATE)
+
+    def get_sale_to_country_vat_charge(self,
+                                       date,
+                                       item_type,
+                                       buyer,
+                                       seller,
+                                       postal_code=None):
+        return VatCharge(VatChargeAction.charge,
+                         buyer.country_code,
+                         self.get_vat_rate(item_type, postal_code))
+
+    def get_vat_rate(self, item_type, postal_code=None):
+        """Get the VAT rate for Canada based on postal code.
+
+        :param item_type: Item type (not used for Canada, same rate for all items)
+        :type item_type: ItemType
+        :param postal_code: Canadian postal code to determine province
+        :type postal_code: str
+        :returns: the VAT rate in percent
+        :rtype: decimal.Decimal
+        """
+        if not postal_code:
+            # No postal code: fall back to Ontario rate (13%)
+            return self.DEFAULT_VAT_RATE
+
+        # Get the first character of the postal code (uppercase)
+        postal_code_str = str(postal_code).strip().upper()
+        if not postal_code_str:
+            return self.DEFAULT_VAT_RATE
 
+        prefix = postal_code_str[0]
 
+        # Return the province-specific rate, or fall back to Ontario rate
+        return self.PROVINCE_VAT_RATES.get(prefix, self.DEFAULT_VAT_RATE)
 
 # VAT rates updated July 1st 2025
 VAT_RULES = {

tests/test_france_seller_digital_goods_vat_rate.py

@@ -158,7 +158,7 @@ def test_04_france_non_eu_special_cases(self):
         Validates:
         - Egypt: B2C 14%, B2B 0% (exempt)
         - Switzerland: B2C and B2B both 8.1% (NOT exempt)
-        - Canada: B2C and B2B both 0% (exempt)
+        - Canada: B2C and B2B both 13% (Ontario fallback, no B2B exemption)
         - Norway: B2C and B2B both 25% (NOT exempt)
         """
         print("\n" + "="*80)
@@ -177,11 +177,11 @@ def test_04_france_non_eu_special_cases(self):
         self._test_scenario('FR', 'CH', True, VatChargeAction.charge,
                            Decimal('8.1'), "France → Switzerland")
 
-        # Canada - B2B exempt (0%)
+        # Canada - no B2B exemption; no postal code falls back to Ontario rate (13%)
         self._test_scenario('FR', 'CA', False, VatChargeAction.charge,
-                           Decimal('0'), "France → Canada")
+                           Decimal('13'), "France → Canada")
         self._test_scenario('FR', 'CA', True, VatChargeAction.charge,
-                           Decimal('0'), "France → Canada")
+                           Decimal('13'), "France → Canada")
 
         # Norway - B2B NOT exempt (charges 25%)
         self._test_scenario('FR', 'NO', False, VatChargeAction.charge,
@@ -234,7 +234,7 @@ def test_06_summary_table_validation(self):
             ('FR', 'MQ', Decimal('8.5'), Decimal('8.5'), VatChargeAction.charge, "Martinique"),
             ('FR', 'EG', Decimal('14'), Decimal('0'), VatChargeAction.no_charge, "Egypt"),
             ('FR', 'CH', Decimal('8.1'), Decimal('8.1'), VatChargeAction.charge, "Switzerland"),
-            ('FR', 'CA', Decimal('0'), Decimal('0'), VatChargeAction.charge, "Canada"),
+            ('FR', 'CA', Decimal('13'), Decimal('13'), VatChargeAction.charge, "Canada"),  # Ontario fallback, no B2B exemption
             ('FR', 'NO', Decimal('25'), Decimal('25'), VatChargeAction.charge, "Norway"),
             ('FR', 'GB', Decimal('20'), Decimal('0'), VatChargeAction.reverse_charge, "Great Britain"),
         ]

tests/test_new_countries.py

@@ -8,7 +8,7 @@
 
 try:
     from unittest2 import TestCase
-except (ImportError):
+except (ImportError, AttributeError):
     from unittest import TestCase
 
 
@@ -20,7 +20,7 @@ def test_vat_rates(self):
         test_cases = [
             ('EG', 'Egypt', 14),
             ('CH', 'Switzerland', 8.1),
-            ('CA', 'Canada', 0),
+            ('CA', 'Canada', 13),  # No postal code → Ontario fallback (13%)
             ('NO', 'Norway', 25),
             ('MC', 'Monaco', 20),
             ('RE', 'Réunion (DOM)', 8.5),
@@ -80,7 +80,7 @@ def test_non_eu_b2b_vat_charges(self):
             # (country_code, country_name, expected_vat_rate, expected_action, description)
             ('EG', 'Egypt', Decimal('0'), VatChargeAction.no_charge, 'B2B exempt - no VAT charged'),
             ('CH', 'Switzerland', Decimal('8.1'), VatChargeAction.charge, 'B2B not exempt - VAT charged'),
-            ('CA', 'Canada', Decimal('0'), VatChargeAction.charge, 'B2B accepts VAT numbers, 0% rate applied'),
+            ('CA', 'Canada', Decimal('13'), VatChargeAction.charge, 'B2B not exempt - Ontario fallback rate (13%) applied'),
             ('NO', 'Norway', Decimal('25'), VatChargeAction.charge, 'B2B not exempt - VAT charged'),
         ]
 
@@ -115,3 +115,75 @@ def test_non_eu_b2b_vat_charges(self):
                     f"VAT should be charged in {country_name} ({country_code})"
                 )
 
+
+class CanadaProvinceVatRatesTestCase(TestCase):
+    """Test Canada province-specific VAT rates based on postal code prefix."""
+
+    def test_province_rates(self):
+        """Test that the correct VAT rate is returned for each province."""
+        rules = VAT_RULES['CA']
+        item_type = ItemType.generic_electronic_service
+
+        test_cases = [
+            # (postal_code, province, expected_rate, note)
+            (None,    'No postal code (Ontario fallback)', Decimal('13'),   'fallback'),
+            ('A1A 5T9', 'Newfoundland and Labrador',      Decimal('15'),   'HST'),
+            ('B3H 1Y2', 'Nova Scotia',                    Decimal('14'),   'HST'),
+            ('C1A 4P3', 'Prince Edward Island',           Decimal('15'),   'HST'),
+            ('E2L 4H8', 'New Brunswick',                  Decimal('15'),   'HST'),
+            ('G1A 0A2', 'Quebec',                         Decimal('5'),    'not registered → GST only'),
+            ('H1A 0A1', 'Quebec',                         Decimal('5'),    'not registered → GST only'),
+            ('J1A 1A1', 'Quebec',                         Decimal('5'),    'not registered → GST only'),
+            ('K1A 0B1', 'Ontario',                        Decimal('13'),   'HST'),
+            ('L5B 4M7', 'Ontario',                        Decimal('13'),   'HST'),
+            ('M5V 3L9', 'Ontario',                        Decimal('13'),   'HST'),
+            ('N2L 3G1', 'Ontario',                        Decimal('13'),   'HST'),
+            ('P7B 5E1', 'Ontario',                        Decimal('13'),   'HST'),
+            ('R2C 0A1', 'Manitoba',                       Decimal('5'),    'not registered → GST only'),
+            ('S7K 1A1', 'Saskatchewan',                   Decimal('11'),   'GST + PST (registered)'),
+            ('T5J 0N3', 'Alberta',                        Decimal('5'),    'GST only'),
+            ('V6B 4N6', 'British Columbia',               Decimal('12'),   'GST + PST (registered)'),
+            ('X0A 0H0', 'Northwest Territories/Nunavut',  Decimal('5'),    'GST only'),
+            ('Y1A 0A1', 'Yukon',                          Decimal('5'),    'GST only'),
+        ]
+
+        for postal_code, province, expected_rate, note in test_cases:
+            with self.subTest(province=province, postal_code=postal_code):
+                rate = rules.get_vat_rate(item_type, postal_code)
+                self.assertEqual(
+                    rate,
+                    expected_rate,
+                    f"{province} ({postal_code!r}) should be {expected_rate}% — {note}"
+                )
+
+    def test_b2b_no_exemption(self):
+        """Test that B2B transactions are charged the same rate as B2C."""
+        test_cases = [
+            ('V6B 4N6', Decimal('12'),  'British Columbia'),
+            ('S7K 1A1', Decimal('11'),  'Saskatchewan'),
+            ('K1A 0B1', Decimal('13'),  'Ontario'),
+            ('A1A 5T9', Decimal('15'),  'Newfoundland and Labrador'),
+            ('G1A 0A2', Decimal('5'),   'Quebec (not registered)'),
+            ('R2C 0A1', Decimal('5'),   'Manitoba (not registered)'),
+            (None,      Decimal('13'),  'No postal code (Ontario fallback)'),
+        ]
+
+        for postal_code, expected_rate, province in test_cases:
+            with self.subTest(province=province):
+                vat_charge = get_sale_vat_charge(
+                    datetime.date(2024, 1, 1),
+                    ItemType.generic_electronic_service,
+                    Party(country_code='CA', is_business=True),
+                    Party(country_code='FR', is_business=True),
+                    postal_code=postal_code,
+                )
+                self.assertEqual(
+                    vat_charge.action,
+                    VatChargeAction.charge,
+                    f"{province}: B2B should still be charged VAT"
+                )
+                self.assertEqual(
+                    vat_charge.rate,
+                    expected_rate,
+                    f"{province}: B2B rate should match B2C rate ({expected_rate}%)"
+                )

tests/test_sale_vat_charge.py

@@ -11,7 +11,7 @@
                              DOM_COUNTRY_CODES, FRANCE_SAME_VAT_TERRITORY)
 try:
     from unittest2 import TestCase
-except ImportError:
+except (ImportError, AttributeError):
     from unittest import TestCase
 
 EXPECTED_VAT_RATES = {
@@ -296,13 +296,14 @@
         ItemType.enewspaper: Decimal('8.1'),
     },
     'CA': {
-        ItemType.generic_physical_good: Decimal(0),
-        ItemType.generic_electronic_service: Decimal(0),
-        ItemType.generic_telecommunications_service: Decimal(0),
-        ItemType.generic_broadcasting_service: Decimal(0),
-        ItemType.prepaid_broadcasting_service: Decimal(0),
-        ItemType.ebook: Decimal(0),
-        ItemType.enewspaper: Decimal(0),
+        # No postal code → Ontario fallback (13%); no B2B exemption
+        ItemType.generic_physical_good: Decimal(13),
+        ItemType.generic_electronic_service: Decimal(13),
+        ItemType.generic_telecommunications_service: Decimal(13),
+        ItemType.generic_broadcasting_service: Decimal(13),
+        ItemType.prepaid_broadcasting_service: Decimal(13),
+        ItemType.ebook: Decimal(13),
+        ItemType.enewspaper: Decimal(13),
     },
     'NO': {
         ItemType.generic_physical_good: Decimal(25),

tests/test_validators.py

@@ -7,7 +7,7 @@
 )
 try:
     from unittest2 import TestCase
-except ImportError:
+except (ImportError, AttributeError):
     from unittest import TestCase
 
 VAT_NUMBER_FORMAT_CASES = {