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/usr/include/kcalendarsystemfactory.h is in kdelibs5-dev 4:4.13.3-0ubuntu0.5.

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//krazy:excludeall=license,copyright (there isn't really anything to this file)
#ifdef KDE_NO_COMPAT
#error kcalendarsystemconfig.h does not exist anymore. The KCalendarSystemFactory class has been removed; the create() methods that were provided by KCalendarSystemFactory have been moved into KCalendarSystem. See the KDE4 Porting Guide for more information.
#else
#include <kcalendarsystem.h>
#endif