Yukon Medical Expenses Credit

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    -  Yukon medical expense credit.

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

@@ -0,0 +1,10 @@
+description: Yukon allows for the following maximum amount under the medical expense credit.  
+values:
+  2022-01-01: 2_479
+metadata:
+  unit: currency-CAD
+  label: Yukon Medical Expenses
+  reference:
+  - title: Yukon Tax-Medical Expenses
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-22e.pdf
+

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

@@ -0,0 +1,9 @@
+description: Yukon provides the following percentage of the total medical expenses as a tax credit. 
+values:
+  2022-01-01: 0.03
+metadata:
+  unit: /1
+  label: Yukon Medical Expenses Applicable Rate
+  reference:
+  - title: Yukon Tax-Medical Expenses
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-22e.pdf

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_both_eligible.yaml

@@ -29,4 +29,4 @@
       members: [c1, c2]
       province_code: QC
   output:
-    qc_sa_married_both_eligible: 1
+    qc_sa_married_both_eligible: 1

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_one_eligible.yaml

@@ -28,4 +28,4 @@
       members: [c1, c2]
       province_code: QC
   output:
-    qc_sa_married_one_eligible: 1
+    qc_sa_married_one_eligible: 1

policyengine_canada/tests/gov/provinces/yt/tax/income/credits/medical_expenses/yt_medical_expenses.yaml

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+- name: Zero Medeical Expenses of Net Income over Maximum Amount
+  period: 2022
+  input:
+    province_code: YT
+    household_medical_expenses: 0
+    household_net_income: 10_000_000_000
+  output:
+    yt_medical_expenses: 0
+
+- name: Zero Medeical Expenses of Net Income below Maximum Amount
+  period: 2022
+  input:
+    province_code: YT
+    household_medical_expenses: 0
+    household_net_income: 100
+  output:
+    yt_medical_expenses: 0
+
+- name: Medeical Expenses of Net Income below Maximum Amount
+  period: 2022
+  input:
+    province_code: YT
+    household_medical_expenses: 10_000
+    household_net_income: 100
+  output:
+    yt_medical_expenses: 9_997
+
+- name: Medeical Expenses of Net Income over Maximum Amount
+  period: 2022
+  input:
+    province_code: YT
+    household_medical_expenses: 4_000
+    household_net_income: 10_000_000_000
+  output:
+    yt_medical_expenses: 1_521
+
+
+

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

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+from policyengine_canada.model_api import *
+
+
+class yt_medical_expenses(Variable):
+    value_type = float
+    entity = Household
+    label = "Yukon Medical Expenses"
+    definition_period = YEAR
+    defined_for = ProvinceCode.YT
+
+    def formula(household, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.yt.tax.income.credits.medical_expenses
+
+        claimed_medical_expenses = household(
+            "household_medical_expenses", period
+        )
+        net_income = household("household_net_income", period)
+        medical_expenses_rate = p.rate
+
+        applicable_amount = min_(
+            p.max_amount, net_income * medical_expenses_rate
+        )
+
+        total_amount = claimed_medical_expenses - applicable_amount
+        return max_(claimed_medical_expenses - applicable_amount, 0)

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

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+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

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+from policyengine_canada.model_api import *
+
+
+class medical_expenses(Variable):
+    value_type = float
+    entity = Household
+    label = "Household medical expenses"
+    unit = CAD
+    definition_period = YEAR