Group:LibrePlanet Ontario/FLCTPSP

Free/Libre Canadian Tax Preparation Software Project

From the Group:LibrePlanet Ontario#Projects section: The members of LibrePlanet Ontario have identified a need to have Free Software for the preparation of Canadian tax returns. This is the project co-ordination page for creating such software.

Add overall project naming suggestions here (you need a (gratis) FSF userid to edit this page):

• Free/Libre Canadian Tax Preparation Software Project fondly known as FLCTPSP - very descriptive and no trademark issues
• ImpôtLibreTax - no hits in Google, ImpôtLibre, LibreTax - name in use in the US
• do we need to trademark names?

The CRA certification process tends to split the overall project into two major components:

• non-certified - there is no requirement to certify software that submits on paper. We can develop the tax calculation engine without being certified for NetFile.
• certified - this requires a fairly high level of minimum function which the CRA certifies through test suites. Certification allows us to submit electronically and perhaps also to prefill information from MyAccount. ImpôtNet Québec is a separate electronic filing process with separate requirements to be determined.
• The actual electronic submission appears to be relatively straight forward. It would greatly simplify the project to be able to decouple the tax calculations and the electronic submission.

Non-certified (base) Considerations:

• There is a huge amount of tax logic to implement and maintain, especially to get CRA certification.
• GHK believes the main challenge for this project is to figure out how to crowd source the tax logic. To build a system that accountants come to depend on and want to support similar to how corporations have come to depend on Linux and contribute to develop it.
• E-text exists for most if not all the T1 forms. E-text is an accepted official format for submission on paper that should be relatively straightforward to output. It may also be possible to parse a considerable amount of tax logic from the E-text forms.
• in the absence of E-text Stewart Russell looked at the fillable PDF tax forms to see if they have any logic that would help build an open tax prep system. The files themselves are produced in Adobe LiveCycle (aka DeathSpiral), an Adobe product completely incompatible with other Adobe products, and with the PDF spec itself. Like all LiveCycle forms, it's encrypted, so you can't see the embedded JS. Luckily, like almost all DeathSpiral forms, it's encrypted with a null password, so you can recover the editable form with:

qpdf --decrypt file.pdf file-decr.pdf
pdftk file-decr.pdf output file-decr-no_xfa.pdf drop_xfa

• add existing sample Libre Canadian Tax programs here:
  • https://github.com/cbbrowne/canadiantaxes in PROLOG
• add links to other organizations and mailing lists devoted to Libre Canadian Tax programs here:
  • https://lists.gnu.org/mailman/listinfo/fsfc-discuss

Certification Considerations:

• As of 2016-07-02 Linux is not listed as a platform on the CRA Software Developer's Application for NetFile https://drive.google.com/open?id=0B7ubDH-ftX8jeWlmamNtUFlpeHc CRA only recommends proprietary tools for proprietary operating systems: http://www.cra-arc.gc.ca/esrvc-srvce/tx/ndvdls/netfile-impotnet/crtfdsftwr/menu-eng.html. There may be additional issues as we work through the application process.
• The CRA coordinates for NetFile certification are:
  • CS-SH@cra-arc.gc.ca
  • Electronic Filing Services Section / Section des services de transmissions électroniques
  • Electronic Services Division / Division des services électroniques
  • 750 Heron Rd, 7th floor / 750, chemin Heron, 7e étage
  • Ottawa, ON K1A 0L5
• There is an online Government of Canada Employee Directory if we need to further understand the CRA's internal structure. For example: http://www.goc411.ca/en/27095/Bob-Connors

Decoupling tax calculations from electronic submission

• XML specifications are available for files but not for the protocol: http://www.cra-arc.gc.ca/esrvc-srvce/rf/xmlspcs2016/menu-eng.html
• Suggest that the tax specification files and the protocol for sending tax files become another open data set: http://open.canada.ca/en/suggested-datasets