R/tax_box.R

In cryptoTax: Report Crypto Taxes (Canada Only)

#' @title Get a simple table of relevant tax information
#'
#' @description Output a simple table with all the relevant tax information and tax form line numbers.
#' @param report.summary report.summary
#' @param sup.losses sup.losses
#' @param table.revenues table.revenues
#' @param proceeds proceeds
#' @return A data frame, with the following columns: Description, Amount, 
#' Comment, Line
#' @export
#' @examples
#' my.list.prices <- prepare_list_prices(coins = "BTC", start.date = "2021-01-01")
#' all.data <- format_shakepay(data_shakepay)
#' formatted.ACB <- format_ACB(all.data, verbose = FALSE)
#' report.summary <- report_summary(formatted.ACB, today.data = TRUE, list.prices = my.list.prices)
#' sup.losses <- get_sup_losses(formatted.ACB, 2021)
#' table.revenues <- report_revenues(formatted.ACB, 2021)
#' proceeds <- get_proceeds(formatted.ACB, 2021)
#' tax_box(report.summary, sup.losses, table.revenues, proceeds)

tax_box <- function(report.summary, sup.losses, table.revenues, proceeds) {
  losses <- report.summary$Amount[3]
  sup.losses.total <- sup.losses[nrow(sup.losses), "sup.loss"]
  tot.losses <- as.numeric(losses) - sup.losses.total
  total.income.numeric <- dplyr::last(table.revenues$staking) + dplyr::last(table.revenues$interests)

  data.frame(
    Description = c(
      "Gains proceeds", # 1
      "Gains ACB", # 2
      "Gains", # 3
      "50% of gains", # 4
      "Outlays of gains", # 5
      "Losses proceeds", # 6
      "Losses ACB", # 7
      "Losses", # 8
      "50% of losses", # 9
      "Outlays of losses", # 10
      "Foreign income", # 11
      "Foreign gains"
    ), # 12
    Amount = c(
      proceeds$proceeds[1], # 1
      proceeds$ACB.total[1], # 2
      proceeds$proceeds[1] - proceeds$ACB.total[1], # 3
      (proceeds$proceeds[1] - proceeds$ACB.total[1]) / 2, # 4
      0, # 5
      proceeds$proceeds[2], # 6
      proceeds$ACB.total[2], # 7
      proceeds$proceeds[2] - proceeds$ACB.total[2], # 8
      (proceeds$proceeds[2] - proceeds$ACB.total[2]) / 2, # 9
      0, # 10
      total.income.numeric, # 11
      proceeds$proceeds[1] - proceeds$ACB.total[1]
    ), # 12
    Comment = c(
      "Proceeds of sold coins (gains)", # 1
      "ACB of sold coins (gains)", # 2
      "Proceeds - ACB (gains)", # 3
      "Half of gains", # 4
      "Expenses and trading fees (gains). Normally already integrated in the ACB", # 5
      "Proceeds of sold coins (losses)", # 6
      "ACB of sold coins (losses)", # 7
      "Proceeds - ACB (losses)", # 8
      "Half of losses", # 9
      "Expenses and trading fees (losses). Normally already integrated in the ACB", # 10
      "Income from crypto interest or staking is considered foreign income", # 11
      "Capital gains from crypto is considered foreign capital gains"
    ), # 12
    Line = c(
      "Schedule 3, line 15199 column 2", # 1
      "Schedule 3, line 15199 column 3", # 2
      "Schedule 3, lines 15199 column 5 & 15300", # 3
      "T1, line 12700; Schedule 3, line 15300, 19900", # 4
      "Tax software", # 5
      "Schedule 3, line 15199 column 2", # 6
      "Schedule 3, line 15199 column 3", # 7
      "Schedule 3, lines 15199 column 5 & 15300", # 8
      "T1, line 12700; Schedule 3, line 15300, 19900", # 9
      "Tax software", # 10
      "T1, line 12100, T1135", # 11
      "T1135"
    ) # 12
  )
}