121 lines
7.4 KiB
JavaScript
121 lines
7.4 KiB
JavaScript
// Retire-planner engine tests — run: node tests/engine.test.js (PLAN.md Stage 2 gate)
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'use strict';
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const E = require("../site/engine/engine.js");
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const C = require("../site/engine/canada.js");
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let pass = 0, fail = 0;
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function ok(name, cond, detail) {
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if (cond) { pass++; console.log(" PASS " + name + (detail !== undefined ? " [" + detail + "]" : "")); }
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else { fail++; console.log(" FAIL " + name + (detail !== undefined ? " [" + detail + "]" : "")); }
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}
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function near(a, b, tol) { return Math.abs(a - b) <= tol; }
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const inp = function (o) { return Object.assign({}, E.defaults, o); };
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console.log("Retire-planner engine tests (constants asOf: " + C.asOf + ")");
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console.log("---- 1. CPP early/late adjustments (plan: 60→0.64×, 70→1.42×) ----");
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const at65 = E.estimateCppMonthlyAt65(60000, 40);
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ok("cppMonthlyAt(65,60,at65) == 0.64×at65", near(E.cppMonthlyAt(65, 60, at65), 0.64 * at65, 1e-9),
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E.cppMonthlyAt(65, 60, at65).toFixed(2));
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// Plan literal is cppMonthlyAt(65,70,…)==1.42×at65 — self-contradictory (pension not
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// payable at 65 if starting 70 → engine correctly returns 0). Asserted at payable age 70;
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// literal (65,70)==0 also asserted. Deviation noted in REPORT.md.
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ok("cppMonthlyAt(70,70,at65) == 1.42×at65", near(E.cppMonthlyAt(70, 70, at65), 1.42 * at65, 1e-9),
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E.cppMonthlyAt(70, 70, at65).toFixed(2));
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ok("cppMonthlyAt(65,70,at65) == 0 (not yet started — plan literal quirk)", E.cppMonthlyAt(65, 70, at65) === 0);
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ok("estimateCppMonthlyAt65(500k,45) ≤ cppMax " + C.cppMax65Monthly.value,
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E.estimateCppMonthlyAt65(500000, 45) <= C.cppMax65Monthly.value + 1e-9,
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E.estimateCppMonthlyAt65(500000, 45).toFixed(2));
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console.log("---- 2. RRIF minimums (plan: 71→5.28, 95+→20) ----");
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ok("rrifMinPct(71)==5.28", E.rrifMinPct(71) === 5.28, E.rrifMinPct(71));
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ok("rrifMinPct(95)==20.0", E.rrifMinPct(95) === 20.0);
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ok("rrifMinPct(70)==0", E.rrifMinPct(70) === 0);
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console.log("---- 3. ON tax on 80k taxable @40 (plan band 13,000–15,500 on 2025 brackets) ----");
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const t80 = E.tax(80000, "ON", 40, {}).total;
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console.log(" actual: " + t80.toFixed(2) + " (live 2026 rates: fed 14% first bracket, ON BPA 12,989)");
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ok("t80 in 12,500–15,500", t80 > 12500 && t80 < 15500, t80.toFixed(0));
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console.log("---- 4. GIS at 10k income ex-OAS, single ----");
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// Plan band 8,200–9,500 came from 2025 max (1,086.88/mo) with a $2,500 offset. Live 2026
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// GIS (1,138.90/mo) and the official $5,000 employment exemption →
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// 13,666.80 − 0.5×(10,000−5,000) = 11,166.80. Band re-derived from live constants.
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const g = E.gis(10000, "single");
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console.log(" actual gis(10000,single): " + g.toFixed(2));
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ok("gis in 9,700–12,000 (2026-constant band)", g > 9700 && g < 12000, g.toFixed(0));
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ok("gis(24000,single)==0 (≥ 2026 threshold 23,112)", E.gis(24000, "single") === 0);
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ok("gis(0,single)==gisMax×12", E.gis(0, "single") === C.gisMaxSingleMonthly.value * 12);
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console.log("---- 5. OAS deferral + 75 boost ----");
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ok("oas(66,65)==max " + C.oasMax6574Monthly.value, E.oasMonthlyAt(66, 65) === C.oasMax6574Monthly.value);
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ok("oas(64,65)==0", E.oasMonthlyAt(64, 65) === 0);
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ok("deferral capped +36% at 70", near(E.oasMonthlyAt(70, 70), C.oasMax6574Monthly.value * 1.36, 1e-9));
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ok("75 boost ×1.10", near(E.oasMonthlyAt(75, 65), C.oasMax6574Monthly.value * 1.10, 1e-9),
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E.oasMonthlyAt(75, 65).toFixed(2));
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console.log("---- 6. Depletion scenario (plan): 45y, 50k inc, 50k RRSP, 30k TFSA, retire 65, spend 100k ----");
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const depInp = inp({ age: 45, income: 50000, rrsp: 50000, tfsa: 30000, nonreg: 20000,
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retireAge: 65, spendingAnnual: 100000, monthlyContribution: 0, employerMatchMonthly: 0 });
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const dep = E.project(depInp);
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console.log(" depletionAge: " + dep.depletionAge);
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ok("depletionAge non-null", dep.depletionAge != null, dep.depletionAge);
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console.log("---- 7. sustainableSpending on depleted case ----");
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const ss = E.sustainableSpending(depInp);
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console.log(" sustainableSpending: " + ss.annual + "/yr (" + Math.round(ss.monthly) + "/mo)");
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ok("ss ≤ 100,000 spending input", ss.annual <= 100000);
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ok("ss > 0", ss.annual > 0);
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ok("ss scenario: spending at ss survives (depletionAge null)",
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E.project(Object.assign({}, depInp, { spendingAnnual: ss.annual })).depletionAge === null);
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console.log("---- 8. Defaults run realistically; a funded scenario survives ----");
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const def = E.project(E.defaults);
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console.log(" defaults (100k RRSP @45, spend 50k): depletionAge=" + def.depletionAge +
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" (typical Canadian → depletes in early 80s; drives gap cards)");
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ok("defaults: last row age ≥ 94", def.years[def.years.length - 1].age >= 94, def.years[def.years.length - 1].age);
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ok("defaults: cash@70 == spending (funded until depletion)", near(def.years.filter(r => r.age === 70)[0].cash, 50000, 1));
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const rich = E.project(inp({ rrsp: 400000, tfsa: 100000, nonreg: 80000 }));
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ok("funded scenario: depletionAge null", rich.depletionAge === null, "depletionAge=" + rich.depletionAge);
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ok("funded scenario: final balance ≥ 0", rich.finalBal >= 0, Math.round(rich.finalBal));
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console.log("---- 9. RRIF minimum enforced at 71+ ----");
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const rr = E.project(inp({ rrsp: 800000, tfsa: 50000, nonreg: 50000, spendingAnnual: 40000 }));
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const bad = rr.years.filter(r => r.phase === 'draw' && r.age >= 71 && r.rrspBal > 1000 &&
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r.rrifWithdrawal < 0.95 * (E.rrifMinPct(r.age) / 100) * (r.rrspBal + r.rrifWithdrawal));
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ok("all draw rows 71+ withdraw ≥ 95% of RRIF min on Jan balance", bad.length === 0, bad.length + " violations");
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console.log("---- 10. Couple: merge, splitting, GIS ----");
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const cpInp = inp({ household: 'couple', spendingAnnual: 70000, rrsp: 150000, tfsa: 40000, nonreg: 30000,
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partner: { age: 45, income: 30000, rrsp: 20000, tfsa: 20000, nonreg: 5000, monthlyContribution: 200 } });
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const cp = E.project(cpInp);
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ok("couple: rows to 94", cp.years[cp.years.length - 1].age >= 94);
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ok("couple: need = 70,000 at 65+", cp.years.filter(r => r.age === 70)[0].need === 70000);
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ok("couple modest: GIS paid at 70", cp.years.filter(r => r.age === 70)[0].gis > 0,
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cp.years.filter(r => r.age === 70)[0].gis.toFixed(0));
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ok("couple: no depletion", cp.depletionAge === null);
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console.log("---- 11. recommendations (3 gap closers) on depleted case ----");
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const rec = E.recommendations(depInp, dep);
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console.log(" gap=" + rec.gapAnnual + " extraMonthly=" + rec.extraMonthly +
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" retireDelayYears=" + rec.retireDelayYears + " spendingReduction=" + rec.spendingReduction);
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ok("gapAnnual > 0 on depleted", rec.gapAnnual > 0);
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ok("spendingReduction > 0", rec.spendingReduction > 0);
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ok("extraMonthly ≥ 0", rec.extraMonthly >= 0);
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ok("retireDelayYears 0..10", rec.retireDelayYears >= 0 && rec.retireDelayYears <= 10);
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console.log("---- 12. marginalRate (ON, 40, 90k): fed 20.5% + ON 9.15% ≈ 29.7% (2026 fed 14% bottom) ----");
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const m = E.marginalRate(90000, "ON", 40, {});
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ok("marginal 27–34%", m > 0.27 && m < 0.34, (m * 100).toFixed(1) + "%");
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console.log("---- 13. Tax monotonic + QC abatement ----");
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ok("tax monotonic 0..200k", (function () {
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let prev = -1; for (let x = 0; x <= 200000; x += 1000) { const t = E.tax(x, "ON", 40, {}).total; if (t < prev - 1e-6) return false; prev = t; } return true;
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})());
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const onQc = E.tax(80000, "QC", 40, {});
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ok("QC federal = 83.5% of ON federal", near(onQc.federal, E.tax(80000, "ON", 40, {}).federal * 0.835, 1));
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ok("QC total > ON total at 80k", onQc.total > E.tax(80000, "ON", 40, {}).total, onQc.total.toFixed(0));
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console.log("\nRESULT: " + pass + " pass, " + fail + " fail");
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process.exit(fail ? 1 : 0);
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