Quebec Amount for Dependants and Amount Transferred by a Child Pursuing Studies

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Quebec amount for dependants and amount transferred by a child pursuing studies.

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/amount/age_eligibility.yaml

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+description: Quebec provides the amount for a child under this age enrolled enrolled in post-secondary studies.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec amount for child enrolled in post-secondary studies age eligibility
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=1
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title I, Chapter I.0.1, 752.0.1. (d)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3#se:752_0_1
+      # who is under 18 years of age throughout the year 

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/amount/max_amount.yaml

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+description: Quebec provides this amount for an eligible child enrolled in post-secondary studies.
+values:
+  2022-01-01: 6_202
+  # $3,101 for each completed term up to a maximum of two terms per child
+  # we assume that a child completed two terms per year
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum amount for a child in post-secondary studies
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=1
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title I, Chapter I.0.1, 752.0.1. (d)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3#se:752_0_1
+      # $2,861*2 = $5,722 in the legal reference, increased due to the inflation adjustments

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/transferred_amount/age_eligibility.yaml

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+description: Quebec limits its transferred amount for a child this age or over enrolled enrolled in post-secondary studies.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec transferred amount for child enrolled in post-secondary studies age eligibility
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=1
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title X, 776.41.12. "eligible student"
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#se:776_41_12
+      # a person who is 18 years of age or over during the year and who began

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/transferred_amount/base_amount.yaml

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+description: Quebec provides this base amount transferred by a child enrolled in post-secondary studies for parents.
+values:
+  2022-01-01: 4_879
+metadata:
+  unit: currency-CAD
+  label: Quebec post-secondary studies transfered base amount
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule S – Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.S-V%282022-12%29.pdf
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=1
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title X, 776.41.14. (a)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#se:776_41_14
+      # $10,222-$2,861*2 = $4,500 in the legal reference, increased due to the inflation adjustments

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/transferred_amount/solidarity_multiplier.yaml

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+description: Quebec multiplies this amount to the solidarity tax credit as the reduction of transferred amount. 
+values:
+  2022-01-01: 6.66
+metadata:
+  unit: /1
+  label: Quebec post-secondary studies transfered amount solidarity multiplier
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule S – Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.S-V%282022-12%29.pdf
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title X, 776.41.14. (b) ii
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#se:776_41_14
+      # the exact number of multiplier unavailable in the legal reference

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/other_dependant/age_eligibility.yaml

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+description: Quebec provides the amount for a dependant this age or above but not enrolled enrolled in post-secondary studies.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec amount for other dependants
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies - (C) Amount for other dependants
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=2
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title I, Chapter I.0.1, 752.0.1. (f) ii
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3#se:752_0_1
+      # during the year, is 18 years of age or over

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/other_dependant/base_amount.yaml

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+description: Quebec provides this amount for an eligible other dependant.
+values:
+  2022-01-01: 4_519
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec base amount for other depentant
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies - Line 367
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies - (C) Amount for other dependants
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf#page=2
+    - title: Quebec I-3 - Taxation Act, Part I, Book V, Title I, Chapter I.0.1, 752.0.1. (f)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3#se:752_0_1
+      # $4,168 in the legal reference, increased due to the inflation adjustments

policyengine_canada/parameters/gov/provinces/qc/tax/income/deduction/designated_remote_areas/travel_benefit_amount/intermediate_zone.yaml

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+description: Quebec provides up to this amount of the travel benefits if you works in the intermidiate zone for each eligible member of your family.
+values:
+  2022-01-01: 600
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec travel benefit amount if living in intermidiate zone
+  reference:
+    - title: Revenu Quebec - Deduction for Residents of Designated Remote Areas - Line 236
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-236/

policyengine_canada/parameters/gov/provinces/qc/tax/income/deduction/designated_remote_areas/travel_benefit_amount/northern_zone.yaml

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+description: Quebec provides up to this amount of the travel benefits if you works in the Northern zone for each eligible member of your family.
+values:
+  2022-01-01: 1_200
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec travel benefit amount if living in Northern zone
+  reference:
+    - title: Revenu Quebec - Deduction for Residents of Designated Remote Areas - Line 236
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-236/

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/amount/qc_post_secondary_studies_amount.yaml

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+- name: Quebec amount for an eligible child enrolled in post-secondary studies
+  period: 2022
+  input:
+    qc_post_secondary_studies_amount_eligible: true
+    individual_net_income: 2000
+    qc_designated_remote_area_travel_benefit: 600
+    qc_other_income: 1000
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount: 4_602 #6202 -(2000+600-1000)
+
+- name: Quebec amount for non-eligible child enrolled in post-secondary studies
+  period: 2022
+  input:
+    qc_post_secondary_studies_amount_eligible: false
+    individual_net_income: 2000
+    qc_designated_remote_area_travel_benefit: 600
+    qc_other_income: 1000
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount: 0
+
+- name: Quebec amount for an eligible child enrolled in post-secondary studies with low income
+  period: 2022
+  input:
+    qc_post_secondary_studies_amount_eligible: true
+    individual_net_income: 1000
+    qc_designated_remote_area_travel_benefit: 0
+    qc_other_income: 1200
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount: 6_202 #6202-max(0,1000+0-1200)
+
+- name: Quebec amount for an eligible child enrolled in post-secondary studies with high income
+  period: 2022
+  input:
+    qc_post_secondary_studies_amount_eligible: true
+    individual_net_income: 6000
+    qc_designated_remote_area_travel_benefit: 1200
+    qc_other_income: 100
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount: 0 #max(0,6202-(6000+1200-100))

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/dependant_amount/child_in_post_secondary_studies/amount/qc_post_secondary_studies_amount_eligible.yaml

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+- name: Quebec amount for a child over age enrolled in post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 20
+    is_dependant: true
+    is_full_time_student: true
+    has_spouse: false
+    qc_credit_transferred_by_spouse: 0
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: false
+
+- name: Quebec amount for a child enrolled in part-time post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 15
+    is_dependant: true
+    is_full_time_student: false
+    has_spouse: false
+    qc_credit_transferred_by_spouse: 0
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: false
+
+- name: Quebec amount for a child but not dependant enrolled in post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 15
+    is_dependant: false
+    is_full_time_student: true
+    has_spouse: false
+    qc_credit_transferred_by_spouse: 0
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: false
+
+- name: Quebec amount for a child has spouse and transfering amount to his/her spouse in post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 17
+    is_dependant: true
+    is_full_time_student: true
+    has_spouse: true
+    qc_credit_transferred_by_spouse: 300
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: false
+
+- name: Quebec amount for a child has spouse but not transfer amount to his/her spouse in post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 17
+    is_dependant: true
+    is_full_time_student: true
+    has_spouse: true
+    qc_credit_transferred_by_spouse: 0
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: true
+
+- name: Quebec amount for a single child enrollde in post-secondary studies eligibility
+  period: 2022
+  input:
+    age: 17
+    is_dependant: true
+    is_full_time_student: true
+    has_spouse: false
+    qc_credit_transferred_by_spouse: 0
+    province_code: QC
+  output:
+    qc_post_secondary_studies_amount_eligible: true

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/dependant_amount/other_dependant/qc_amount_for_other_dependant.yaml

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+- name: Quebec amount for other dependant for non eligible dependant
+  period: 2022
+  input:
+    qc_amount_for_other_dependant_eligible: false
+    individual_net_income: 2000
+    qc_designated_remote_area_travel_benefit: 500
+    qc_other_income: 200
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant: 0
+
+- name: Quebec amount for other dependant
+  period: 2022
+  input:
+    qc_amount_for_other_dependant_eligible: true
+    individual_net_income: 2000
+    qc_designated_remote_area_travel_benefit: 500
+    qc_other_income: 200
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant: 2_219 #4519-(2000+500-200)
+
+- name: Quebec amount for other dependant for dependant with high income
+  period: 2022
+  input:
+    qc_amount_for_other_dependant_eligible: true
+    individual_net_income: 6000
+    qc_designated_remote_area_travel_benefit: 500
+    qc_other_income: 200
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant: 0 #max(0, 4519-(6000+500-200))
+
+- name: Quebec amount for other dependant for dependant with low income
+  period: 2022
+  input:
+    qc_amount_for_other_dependant_eligible: true
+    individual_net_income: 100
+    qc_designated_remote_area_travel_benefit: 0
+    qc_other_income: 200
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant: 4_519 #4519-max(0,100+0-200)

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/dependant_amount/other_dependant/qc_amount_for_other_dependant_eligible.yaml

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+- name: Quebec amount for other dependant under age eligibility
+  period: 2022
+  input:
+    age: 16
+    is_dependant: true
+    is_spouse: false
+    qc_post_secondary_studies_transferred_amount: 0
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant_eligible: false
+
+- name: Quebec amount for non-dependant eligibility
+  period: 2022
+  input:
+    age: 19
+    is_dependant: false
+    is_spouse: false
+    qc_post_secondary_studies_transferred_amount: 0
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant_eligible: false
+
+- name: Quebec amount for other dependant but the tax filer's spouse eligibility
+  period: 2022
+  input:
+    age: 20
+    is_dependant: true
+    is_spouse: true
+    qc_post_secondary_studies_transferred_amount: 0
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant_eligible: false
+
+- name: Quebec amount for other dependant with amount transferred from post secondary studies eligibility
+  period: 2022
+  input:
+    age: 18
+    is_dependant: true
+    is_spouse: false
+    qc_post_secondary_studies_transferred_amount: 500
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant_eligible: false
+
+- name: Quebec amount for other dependant eligibility
+  period: 2022
+  input:
+    age: 19
+    is_dependant: true
+    is_spouse: false
+    qc_post_secondary_studies_transferred_amount: 0
+    province_code: QC
+  output:
+    qc_amount_for_other_dependant_eligible: true

policyengine_canada/tests/gov/provinces/qc/tax/income/deduction/designated_remote_areas/qc_designated_remote_area_travel_benefit.yaml

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+- name: Quebec designated remote area travel benefit for each family member for household living in Northern zone
+  period: 2022
+  input:
+    qc_living_in_northern_zone: true
+    qc_living_in_intermediate_zone: false
+    province_code: QC
+  output:
+    qc_designated_remote_area_travel_benefit: 1_200
+
+- name: Quebec designated remote area travel benefit for each family member for household living in intermidiate zone
+  period: 2022
+  input:
+    qc_living_in_northern_zone: false
+    qc_living_in_intermediate_zone: true
+    province_code: QC
+  output:
+    qc_designated_remote_area_travel_benefit: 600
+
+- name: Quebec designated remote area travel benefit for each family member for household living in other zone
+  period: 2022
+  input:
+    qc_living_in_northern_zone: false
+    qc_living_in_intermediate_zone: false
+    province_code: QC
+  output:
+    qc_designated_remote_area_travel_benefit: 0

policyengine_canada/tests/gov/provinces/qc/tax/income/deduction/designated_remote_areas/qc_designated_remote_area_travel_benefit_household.yaml

@@ -0,0 +1,17 @@
+- name: Quebec designated remote area travel benefit for household living in Northern zone
+  period: 2022
+  input:
+    qc_designated_remote_area_travel_benefit: 1_200
+    household_size: 3
+    province_code: QC
+  output:
+    qc_designated_remote_area_travel_benefit_household: 3_600 #1200*3
+
+- name: Quebec designated remote area travel benefit for household living in intermediate zone
+  period: 2022
+  input:
+    qc_designated_remote_area_travel_benefit: 600
+    household_size: 2
+    province_code: QC
+  output:
+    qc_designated_remote_area_travel_benefit_household: 1_200 #600*2