Manitoba Education Property Tax Credit

Fixes PolicyEngine#418
tests sessions to be modified

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Manitoba education property tax credit amount. 

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/age_amount.yaml

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+description: Manitoba provides different tax credits according to different age groups.
+values:
+  2022-01-01: 65
+metadata:
+  unit: year
+  label: Manitoba tax credit diference with people with different ages
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf # page=2

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/applicable_percentage.yaml

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+description: Manitoba provides this specific percentage rate to education property tax credit.
+values:
+  2022-01-01: 0.625
+metadata:
+  unit: currency-CAD
+  label: Manitoba education property tax credit rate
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=2

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/basic_credit_age_eligible.yaml

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+description: Manitoba provides this basic credit amount for either the head or the spouse having age of older than or equal to 65. 
+values:
+  2022-01-01: 687.5
+metadata:
+  unit: currency-CAD
+  label: Manitoba basic credit amount of education property tax for either the head or the spouse having eligible age
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=2

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/basic_credit_age_ineligible.yaml

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+description: Manitoba provides this basic credit amount for both head and spouse having age of younger than 65. 
+values:
+  2022-01-01: 437.5
+metadata:
+  unit: currency-CAD
+  label: Manitoba basic credit amount of education property tax for both head and spouse having ineligible age
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=2

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/family_income_applicable_rate.yaml

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+description: Manitoba provides this specific percentage rate to family income.
+values:
+  2022-01-01: 0.00625
+metadata:
+  unit: currency-CAD
+  label: Manitoba family income rate percentage
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=1 & page=2

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/education_property_tax_credit/time_amount.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides the certain time amount for education property tax credit calculations.
+values:
+  2022-01-01: 365
+metadata:
+  unit: year
+  label: Manitoba time amount for education property tax credit calculations
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf # page=2

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/education_property_tax_credit/mb_education_property_tax_credit_amount.yaml

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+- name: Education property tax credit with eligible age amount
+  period: 2022
+  input:
+    province_code: MB
+    education_property_tax_received: 2_000
+    net_school_tax: 3_000
+    age: 70
+    adjusted_family_net_income: 100_000
+    days_owning_education_property: 1_825
+  output:
+    mb_education_property_tax_credit_amount: 187.5
+
+- name: Education property tax credit with ineligible age amount
+  period: 2022
+  input:
+    province_code: MB
+    education_property_tax_received: 2_000
+    net_school_tax: 3_000
+    age: 60
+    adjusted_family_net_income: 100_000
+    days_owning_education_property: 365
+  output:
+    mb_education_property_tax_credit_amount: 187.5

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/education_property_tax_credit/education_property_tax_credit_amount.py

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+from policyengine_canada.model_api import *
+
+
+class mb_education_property_tax_credit_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba education property tax credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.education_property_tax_credit
+
+        property_tax = p.applicable_percentage * (
+            person("education_property_tax_received", period)
+            + person("net_school_tax", period)
+        )
+
+        age = person("age", period)
+        age_eligible = age >= p.age_amount
+        age_ineligible = age < p.age_amount
+
+        # household net income
+        net_income = person("adjusted_family_net_income", period)
+
+        eligible_age_credit = age_eligible * (
+            p.basic_credit_age_eligible
+            - p.family_income_applicable_rate * net_income
+        )
+        eligible_age_credit_max = max_(
+            eligible_age_credit, p.basic_credit_age_ineligible
+        )
+
+        ineligible_age_credit = age_ineligible * p.basic_credit_age_ineligible
+
+        time_at_education_property = (
+            person("days_owning_education_property", period) / p.time_amount
+        )
+
+        education_property_tax_credit_amount = max_(
+            0,
+            (
+                min_(
+                    ineligible_age_credit * time_at_education_property,
+                    property_tax,
+                )
+            )
+            - person("education_property_tax_received", period),
+        )
+
+        return education_property_tax_credit_amount

policyengine_canada/variables/household/expenses/housing/number_of_days_owning_education_property.py

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+from policyengine_canada.model_api import *
+
+
+class days_owning_education_property(Variable):
+    value_type = float
+    entity = Person
+    label = "Number of days at addresses of education property owned"
+    unit = CAD
+    definition_period = YEAR

policyengine_canada/variables/household/expenses/tax/education_property_tax_credit_ received.py

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+from policyengine_canada.model_api import *
+
+
+class education_property_tax_received(Variable):
+    value_type = float
+    entity = Person
+    label = "Education property taxes received"
+    unit = CAD
+    definition_period = YEAR

policyengine_canada/variables/household/expenses/tax/net_school_tax.py

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+from policyengine_canada.model_api import *
+
+
+class net_school_tax(Variable):
+    value_type = float
+    entity = Person
+    label = "Net school tax paid"
+    unit = CAD
+    definition_period = YEAR