Yukon Medical Expenses

Fixes PolicyEngine#348

policyengine_canada/parameters/gov/provinces/yt/tax/income/credits/medical_expenses/max_amount.yaml

@@ -1,4 +1,4 @@
-description: The Maximum Amount in Medical Expenses in Yukon. 
+description: Yukon allows for the following maximum amount under the medical expense credit.  
 values:
   2022-01-01: 2_479
 metadata:

policyengine_canada/parameters/gov/provinces/yt/tax/income/credits/medical_expenses/rate.yaml

@@ -1,4 +1,4 @@
-description: Applicable Rate for Medical Expenses in Yukon. 
+description: Yukon provides the following percentage of the total medical expenses as a tax credit. 
 values:
   2022-01-01: 0.03
 metadata:

policyengine_canada/tests/gov/provinces/yt/yt_tax_taxable_income.yaml

@@ -0,0 +1,40 @@
+- name: Tax Income Below 50_197
+  period: 2023
+  input:
+    province_code: YT
+    yt_taxable_income: 0
+  output:
+    yt_tax_taxable_income: 0
+
+- name: Tax Income Between 50_197 and 100_392
+  period: 2023
+  input:
+    province_code: YT
+    yt_taxable_income: 60_000
+  output:
+    yt_tax_taxable_income: 4_094.88
+
+- name: Tax Income Between 100_392 and 155_625
+  period: 2023
+  input:
+    province_code: YT
+    yt_taxable_income: 110_000
+  output:
+    yt_tax_taxable_income: 8777.432
+
+- name: Tax Income Between 155_625 and 500_000
+  period: 2023
+  input:
+    province_code: YT
+    yt_taxable_income: 200_000
+  output:
+    yt_tax_taxable_income: 19_430.56
+
+- name: Tax Income Above 500_000
+  period: 2023
+  input:
+    province_code: YT
+    yt_taxable_income: 600_000
+  output:
+    yt_tax_taxable_income: 147_830.56
+

policyengine_canada/variables/gov/provinces/yt/tax/income/credits/yt_medical_expenses.py

@@ -24,4 +24,4 @@ def formula(household, period, parameters):
         )
 
         total_amount = claimed_medical_expenses - applicable_amount
-        return max_(total_amount, 0)
+        return max_(claimed_medical_expenses - applicable_amount, 0)

policyengine_canada/variables/gov/provinces/yt/tax/yt_tax_taxable_income.py

@@ -0,0 +1,16 @@
+from policyengine_canada.model_api import *
+
+
+class yt_tax_taxable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Yukon income tax"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-22e.pdf"
+    defined_for = ProvinceCode.YT
+
+    def formula(person, period, parameters):
+        income = person("yt_taxable_income", period)
+        p = parameters(period).gov.provinces.yt.tax.income.rate
+        return p.calc(income)

policyengine_canada/variables/household/expenses/medical/household_medical_expenses.py

@@ -4,6 +4,6 @@
 class household_medical_expenses(Variable):
     value_type = float
     entity = Household
-    label = "medical expenses"
+    label = "Household medical expenses"
     unit = CAD
     definition_period = YEAR