Nova Scotia Basic personal amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Nova Scotia Basic personal amount.
+

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/additional_amount.yaml

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+description: Nova Scotia provides this additional amount under the basic personal amount.
+values: 
+  2022-01-01: 3_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Additional Personal Amount
+  reference: 
+  - title: Nova Scotia Basic Personal Amount
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+  - title: Nova Scotia Basic Personal Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/applicable_rate.yaml

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+description: Nova Scotia employs this applicable rate for calculating partial basic personal amounts.
+values: 
+  2022-01-01: 0.06
+metadata:
+  unit: \1
+  label: Nova Scotia Basic Personal Amount Applicable Rate
+  reference: 
+  - title: Nova Scotia Basic Personal Amount
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+  - title: Nova Scotia Basic Personal Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/basic_amount.yaml

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+description: Nova Scotia provides this basic amount under basic personal amount.
+values: 
+  2022-01-01: 8_481
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Basic Personal Amount
+  reference: 
+  - title: Nova Scotia Basic Personal Amount
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+  - title: Nova Scotia Basic Personal Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/higher_income_threshold.yaml

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+description: Nova Scotia limits this higher income threshold under the basic personal amount eligibility.
+values: 
+  2022-01-01: 75_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Basic Personal Amount Higher Income Threshold
+  reference: 
+  - title: Nova Scotia Basic Personal Amount
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+  - title: Nova Scotia Basic Personal Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/lower_income_threshold.yaml

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+description: Nova Scotia limits this lower income threshold under the basic personal amount eligibility.
+values: 
+  2022-01-01: 25_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Basic Personal Amount Lower Income Threshold
+  reference: 
+  - title: Nova Scotia Basic Personal Amount
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+  - title: Nova Scotia Basic Personal Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/pension/ab_pension_credit.yaml

@@ -20,4 +20,4 @@
     pension_and_savings_plan_income: 0
     province_code: AB
   output:
-    ab_pension_credit: 0
+    ab_pension_credit: 0

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.yaml

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+- name: Person has taxable income lower than 25_000
+  period: 2023
+  input:
+    province_code: NS
+    total_individual_pre_tax_income: 24_999
+  output:
+    ns_basic_personal_credits: 11_481
+
+- name: Person has taxable income between 25_000 and 75_000
+  period: 2023
+  input:
+    province_code: NS
+    total_individual_pre_tax_income: 27_000
+  output:
+    ns_basic_personal_credits: 11_361
+
+- name: Person has taxable income between 25_000 and 75_000
+  period: 2023
+  input:
+    province_code: NS
+    total_individual_pre_tax_income: 70_000
+  output:
+    ns_basic_personal_credits: 8_781
+
+- name: Person has taxable income higher than 75_000 
+  period: 2023
+  input:
+    province_code: NS
+    total_individual_pre_tax_income: 76_000
+  output:
+    ns_basic_personal_credits: 8_481

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_credits.py

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+from policyengine_canada.model_api import *
+
+
+class ns_basic_personal_credits(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia Basic Personal Amount"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.credits.ns_basic_personal_amount
+        taxable_income = person("total_individual_pre_tax_income", period)
+
+        # Income Condition
+        lower_income_condition = (taxable_income <= p.lower_income_threshold)
+        medium_income_condition = (p.lower_income_threshold
+                                    < taxable_income
+                                    < p.higher_income_threshold)
+        higher_income_condition = (taxable_income >= p.higher_income_threshold)
+
+        # Basic Personal Amount
+        lower_basic_personal_amount = p.additional_amount + p.basic_amount
+        medium_basic_personal_amount = p.basic_amount + 3000 - p.applicable_rate * (taxable_income - p.lower_income_threshold)
+        higher_basic_personal_amount = p.basic_amount
+
+
+
+        return select(
+            [
+                lower_income_condition,
+                medium_income_condition,
+                higher_income_condition,
+            ],
+            [
+                lower_basic_personal_amount,
+                medium_basic_personal_amount,
+                higher_basic_personal_amount,
+            ],
+        )