Yukon Medical Expenses Credit

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+ changes:
+ added:
+ - Yukon Medical Expenses

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

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+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

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