Manitoba Spouse or Common-law Partner Amount

Fixes PolicyEngine#340
laviniawo · Aug 21, 2023 · 5df18d0 · 5df18d0
2 parents b55f78c + 43c099a
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,38 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.80.2] - 2023-08-21 20:36:42
+
+## [0.80.1] - 2023-08-21 20:22:09
+
+### Fixed
+
+- Manitoba BPA parameter folder structure.
+
+## [0.80.0] - 2023-08-20 20:37:37
+
+### Added
+
+- Yukon Employment Amount.
+
+## [0.79.0] - 2023-08-18 04:11:47
+
+### Added
+
+- Saskatchewan age amount tax credit.
+
+## [0.78.0] - 2023-08-18 03:53:19
+
+### Added
+
+- Saskatchewan Senior Supplementary amount Tax Credit.
+
+## [0.77.0] - 2023-08-18 03:48:59
+
+### Added
+
+- Saskatchewan disability amount.
+
 ## [0.76.0] - 2023-08-11 04:31:59
 
 ### Added
@@ -588,6 +620,12 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.80.2]: https://github.com/PolicyEngine/policyengine-canada/compare/0.80.1...0.80.2
+[0.80.1]: https://github.com/PolicyEngine/policyengine-canada/compare/0.80.0...0.80.1
+[0.80.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.79.0...0.80.0
+[0.79.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.78.0...0.79.0
+[0.78.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.77.0...0.78.0
+[0.77.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.76.0...0.77.0
 [0.76.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.75.0...0.76.0
 [0.75.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.74.0...0.75.0
 [0.74.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.73.0...0.74.0

diff --git a/changelog.yaml b/changelog.yaml
@@ -481,3 +481,33 @@
     added:
     - Alberta age credit.
   date: 2023-08-11 04:31:59
+- bump: minor
+  changes:
+    added:
+    - Saskatchewan disability amount.
+  date: 2023-08-18 03:48:59
+- bump: minor
+  changes:
+    added:
+    - Saskatchewan Senior Supplementary amount Tax Credit.
+  date: 2023-08-18 03:53:19
+- bump: minor
+  changes:
+    added:
+    - Saskatchewan age amount tax credit.
+  date: 2023-08-18 04:11:47
+- bump: minor
+  changes:
+    added:
+    - Yukon Employment Amount.
+  date: 2023-08-20 20:37:37
+- bump: patch
+  changes:
+    fixed:
+    - Manitoba BPA parameter folder structure.
+  date: 2023-08-21 20:22:09
+- bump: patch
+  changes:
+    fixes:
+    - Canada Basic Personal Amount Supplement label.
+  date: 2023-08-21 20:36:42
diff --git a/...ces/mb/credits/basic_personal_amount.yaml → ...income/credits/basic_personal_amount.yaml b/...ces/mb/credits/basic_personal_amount.yaml → ...income/credits/basic_personal_amount.yaml
diff --git a/...ine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/age_eligibility.yaml b/...ine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/age_eligibility.yaml
@@ -0,0 +1,16 @@
+description: Saskatchewan provides the age amount credit for filers at or above this age threshold.
+values: 
+  2021-01-01: 65
+
+metadata:
+  unit: year
+  label: Saskatchewan age amount credit age eligibility
+  reference:
+  - title: 2021 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-21e.pdf#page=1
+  - title: 2022 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2023 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: The Income Tax Act, 2000 DIVISION 2 Section 17, Age Credit 17(1)
+    href: https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download#page=15
diff --git a/...cyengine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/max_amount.yaml b/...cyengine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/max_amount.yaml
@@ -0,0 +1,18 @@
+description: Saskatchewan provides this maximum age amount credit.
+values: 
+  2021-01-01: 4_942
+  2022-01-01: 5_061
+  2023-01-01: 5_380
+
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan age amount credit max amount
+  reference:
+  - title: 2021 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-21e.pdf#page=1
+  - title: 2022 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2023 Saskatchewan Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: The Income Tax Act, 2000 DIVISION 2 Section 17, Age Credit 17(1)
+    href: https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download#page=15
diff --git a/...gine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/reduction/rate.yaml b/...gine_canada/parameters/gov/provinces/sk/tax/income/credits/age_amount/reduction/rate.yaml
@@ -0,0 +1,28 @@
+description: Saskatchewan reduces the age amount tax credit at this rate based on the income.
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Saskatchewan age amount credit reduction rate
+  reference:
+  - title: Worksheet for the 2021 Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1-ws/td1-ws-21e.pdf#page=1
+  - title: Worksheet for the 2022 Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1-ws/td1-ws-22e.pdf#page=1
+  - title: Worksheet for the 2023 Personal Tax Credit Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1-ws/td1-ws-23e.pdf#page=1
+  - title: The Income Tax Act, 2000 DIVISION 2 Section 17, Age Credit 17(1)
+    href: https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download#page=15
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 36_794
+      2022-01-01: 37_677
+      2023-01-01: 40_051
+    rate:
+      2021-01-01: 0.15
diff --git a/...ngine_canada/parameters/gov/provinces/sk/tax/income/credits/disability_amount/amount.yaml b/...ngine_canada/parameters/gov/provinces/sk/tax/income/credits/disability_amount/amount.yaml
@@ -0,0 +1,15 @@
+description: Saskatchewan provides this amount for qualified disabled filers under the disability amount.
+values:
+  2022-01-01: 9_789
+  2023-01-01: 10_405
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan disability amount
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 5
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000, Page 25, Mental or physical impairment credit (23), (1)
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=25&26
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 5
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+
diff --git a/...parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/age_threshold.yaml b/...parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/age_threshold.yaml
@@ -0,0 +1,14 @@
+description: Saskatchewan provides the senior supplementary amount for filers this age or older.
+values:
+  2022-01-01: 65
+metadata:
+  unit: year
+  label: Saskatchewan senior supplementary tax credit age threshold
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000, Senior supplementary credit
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=24
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+
diff --git a/...canada/parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/amount.yaml b/...canada/parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/amount.yaml
@@ -0,0 +1,14 @@
+description: Saskatchewan provides this senior supplementary amount.
+values:
+  2022-01-01: 1_336
+  2023-01-01: 1_421
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Senior Supplementary tax credit amount
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000, Senior supplementary credit
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=24
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
diff --git a/...ngine_canada/parameters/gov/provinces/yt/tax/income/credits/employment_amount/amount.yaml b/...ngine_canada/parameters/gov/provinces/yt/tax/income/credits/employment_amount/amount.yaml
@@ -0,0 +1,12 @@
+description: Yukon provides this employment amount. 
+values:
+  2022-01-01: 1_287
+metadata:
+  unit: currency-CAD
+  label: Yukon employment amount
+  reference:
+  - title: Yukon Tax Form YT428 - Line 58310
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-22e.pdf#page=1
+    # Credit is not mentioned in the Yukon income tax act
+  - title: Government of Canada - Yukon Information Guide
+    href: https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/yukon/5011-pc/information-residents-yukon.html#P4_58310
diff --git a/policyengine_canada/tests/gov/provinces/sk/tax/income/credits/age_amount/sk_age_amount.yaml b/policyengine_canada/tests/gov/provinces/sk/tax/income/credits/age_amount/sk_age_amount.yaml
@@ -0,0 +1,117 @@
+- name: Ineligible
+  period: 2021
+  input:
+    province_code: SK
+    sk_age_amount_eligible: false
+    individual_net_income: 20_000
+  output:
+    sk_age_amount: 0
+
+
+- name: Eligible and net income below base amount
+  period: 2021
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 35_000
+  output:
+    sk_age_amount: 4_942
+
+
+- name: Eligible and net income between base net income amount and maximum net income amount # 4_942 - ((60_000 - 36_794) * 0.15)
+  period: 2021
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 60_000
+  output:
+    sk_age_amount: 1_461.1
+
+
+- name: Eligible over maximum net income amount
+  period: 2021
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 100_000
+  output:
+    sk_age_amount: 0
+
+- name: Ineligible
+  period: 2022
+  input:
+    province_code: SK
+    sk_age_amount_eligible: false
+    individual_net_income: 20_000
+  output:
+    sk_age_amount: 0
+
+
+- name: Eligible and net income below base amount
+  period: 2022
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 35_000
+  output:
+    sk_age_amount: 5_061
+
+
+- name: Eligible and net income between base net income amount and maximum net income amount # 5_061 - ((60_000 - 37_677) * 0.15)
+  period: 2022
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 60_000
+  output:
+    sk_age_amount: 1_712.55
+
+
+- name: Eligible over maximum net income amount
+  period: 2022
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 100_000
+  output:
+    sk_age_amount: 0
+
+
+- name: Ineligible
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount_eligible: false
+    individual_net_income: 20_000
+  output:
+    sk_age_amount: 0
+
+
+- name: Eligible and net income below base amount
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 40_000
+  output:
+    sk_age_amount: 5_380
+
+
+- name: Eligible and net income between base net income amount and maximum net income amount # 5_380 - ((60_000 - 40_051) * 0.15)
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 60_000
+  output:
+    sk_age_amount: 2_387.65
+
+
+- name: Eligible over maximum net income amount
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount_eligible: true
+    individual_net_income: 100_000
+  output:
+    sk_age_amount: 0
diff --git a/...e_canada/tests/gov/provinces/sk/tax/income/credits/age_amount/sk_age_amount_eligible.yaml b/...e_canada/tests/gov/provinces/sk/tax/income/credits/age_amount/sk_age_amount_eligible.yaml
@@ -0,0 +1,52 @@
+- name: Ineligible Age
+  period: 2021
+  input:
+    province_code: SK
+    age: 64
+  output: 
+    sk_age_amount_eligible: false
+
+
+- name: Eligible Age
+  period: 2021
+  input:
+    province_code: SK
+    age: 70
+  output:
+    sk_age_amount_eligible: true
+
+
+- name: Ineligible Age
+  period: 2022
+  input:
+    province_code: SK
+    age: 64
+  output: 
+    sk_age_amount_eligible: false
+
+
+- name: Eligible Age
+  period: 2022
+  input:
+    province_code: SK
+    age: 70
+  output:
+    sk_age_amount_eligible: true
+
+
+- name: Ineligible Age
+  period: 2023
+  input:
+    province_code: SK
+    age: 64
+  output: 
+    sk_age_amount_eligible: false
+
+
+- name: Eligible Age
+  period: 2023
+  input:
+    province_code: SK
+    age: 70
+  output:
+    sk_age_amount_eligible: true