Manitoba Spouse or Common-law Partner Amount

Fixes PolicyEngine#340

changelog_entry.yaml

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+- bump: minor
+  changes:
+  added:
+  - Manitoba spouse and common-law partner amount.

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml

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+description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
+values:
+  2023-01-01: 9_134
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Manitoba spouse and commonlaw partner amount credit.
+  reference:
+  - title: Government of Canada - Manitoba spouse and commonlaw partner amount credit
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml

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+- name: Eligible spouse with household's head not taking care of her
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 5_000
+    is_caregiver: false
+    mb_spouse_eligibility: true
+  output:
+    mb_spouse_credit_amount: 0
+
+- name: Eligible spouse with household's head taking care of her
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 5_000
+    is_caregiver: true
+    mb_spouse_eligibility: true
+  output:
+    mb_spouse_credit_amount: 4_134

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml

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+- name: Spouse not living with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: false
+    spouse_income: 5_000
+  output:
+    mb_spouse_eligibility: false
+
+- name: Spouse does not have eligible income and lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: true
+    spouse_income: 10_000
+  output:
+    mb_spouse_eligibility: false
+
+- name: Spouse has eligible income and lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: true
+    spouse_income: 5_000
+  output:
+    mb_spouse_eligibility: true

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py

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+from policyengine_canada.model_api import *
+
+
+class mb_spouse_credit_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba spouse and commonlaw partner net income"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
+
+        caregiver = person("is_caregiver", period)
+
+        spouse_income = person("spouse_income", period)
+
+        spouse_credit_amount = (
+            caregiver
+            * person("mb_spouse_eligibility", period)
+            * (p.base_amount - spouse_income)
+        )
+
+        return spouse_credit_amount

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py

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+from policyengine_canada.model_api import *
+
+
+class mb_spouse_eligibility(Variable):
+    value_type = bool
+    entity = Person
+    label = "Manitoba spouse and commonlaw partner eligibility"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
+
+        spouse = person("is_spouse", period)
+        living_together = person("lived_together", period)
+        spouse_income_eligible = (
+            person("spouse_income", period) < p.base_amount
+        )
+
+        spouse_eligibility = spouse & living_together & spouse_income_eligible
+
+        return spouse_eligibility

policyengine_canada/variables/household/person/is_caregiver.py

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+from policyengine_canada.model_api import *
+
+
+class is_caregiver(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is the caregiver"
+    definition_period = YEAR

policyengine_canada/variables/household/person/lived_together.py

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+from policyengine_canada.model_api import *
+
+
+class lived_together(Variable):
+    value_type = bool
+    entity = Person
+    label = "Lived together with the tax filer"
+    unit = CAD
+    definition_period = YEAR