Yukon Pension Income Amount

changelog_entry.yaml

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+- bump: minor
+ changes:
+ added:
+ - Yukon pension income amount.

policyengine_canada/parameters/gov/provinces/yt/tax/income/pension_income/amount.yaml

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+description: Yukon provides this maximum pension income amount.
+values:
+ 2022-01-01: 2_000
+metadata:
+ unit: currency-CAD
+ label: Yukon pension income max amount
+ reference:
+ - title: YT428 2022 - line 25
+ # Credit is not specified in the Yukon Income Tax Act
+ href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5011-c/5011-c-22e.pdf#page1

policyengine_canada/tests/gov/provinces/yt/tax/income/credits/pension_amount/yt_pension_amount.yaml

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+- name: Below Maximum Pension Amount
+ period: 2022
+ input:
+ province_code: YT
+ pension_and_savings_plan_income: 10_000
+ output:
+ yt_pension_amount: 2_000
+
+- name: Above Maximum Pension Amount
+ period: 2022
+ input:
+ province_code: YT
+ pension_and_savings_plan_income: 0
+ output:
+ yt_pension_amount: 0
+

policyengine_canada/variables/gov/provinces/yt/benefits/yukon_child_benefit/yt_pension_amount.py

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+from policyengine_canada.model_api import *
+
+
+class yt_pension_amount(Variable):
+ value_type = float
+ entity = Person
+ label = "Yukon Pension Amount"
+ definition_period = YEAR
+ defined_for = ProvinceCode.YT
+
+ def formula(person, period, parameters):
+ p = parameters(period).gov.provinces.yt.tax.income.pension_income
+
+ pension_and_savings_income = person(
+ "pension_and_savings_plan_income", period
+ )
+
+ return min_(p.amount, pension_and_savings_income)