FA-62714 / Tax bracket computation / Member archive

Eligible and non-eligible gross-up rates are swapped · case 04

Eligible dividends are grossed up by 15% and non-eligible by 38%.

Member previewVariant 4 · 3 implementations · 8 checks per implementation

Case contract

solve(other, elig, nonelig): stipulated dividend integration, whole dollars. Eligible dividends are grossed up by 38% and non-eligible by 15%; taxable income is other income plus both grossed-up amounts, taxed with slices 15% to 55867, 20.5% to 111733, 26% to 173205, 29% to 246752, 33% above. The nonrefundable dividend credit is 15.0198% of the grossed-up eligible amount plus 9.0301% of the grossed-up non-eligible amount. Tax = max(0, slice tax - credit), returned in integer cents half-up.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression grossup-rates 1	`1749015`	`1750271`	Failed

MEMBER ARCHIVE

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