GST Spouse Allowance

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Guaranteed income supplement spouse allowance.

policyengine_canada/entities.py

@@ -8,6 +8,20 @@
 
 from policyengine_core.entities import build_entity
 
+State = build_entity(
+    key="state",
+    plural="states",
+    label="State",
+    roles=[
+        {
+            "key": "member",
+            "plural": "members",
+            "label": "Member",
+            "doc": "A person who is a citizen of a country.",
+        }
+    ],
+)
+
 Household = build_entity(
     key="household",
     plural="households",
@@ -32,4 +46,4 @@
 )
 
 
-entities = [Household, Person]
+entities = [Household, Person, State]

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_cap/one_pensioner.yaml

@@ -0,0 +1,10 @@
+description: Guaranteed Income Supplement maximum benefit for single OAS pensioners or married pensioners whose spouse does not qualify for OAS or SPA. Corresponds to categories SINGLE_WITH_OAS or COUPLE_ONE_OAS_SPA_INELIGIBLE
+values:
+  2021-01-01: 9_449.87
+metadata:
+  period: year
+  label: GIS Cap for Single Pensioners and Married Pensioners whose spouse doesn't qualify for GIS or SPA
+  documentataion: Corresponds to BGISS in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_cap/two_pensioners.yaml

@@ -0,0 +1,10 @@
+description: Guaranteed Income Supplement maximum rate in dollars for each OAS pensioner in a married couple. Corresponds to COUPLE_BOTH_OAS or COUPLE_ONE_OAS_SPA_ELIGIBLE
+values:
+  2021-01-01: 6_240.18
+metadata:
+  period: year
+  label: GIS Cap for pensioners married to a pensioner.
+  documentataion: Corresponds to BGISM in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_exemption/gis_exemption.yaml

@@ -0,0 +1,21 @@
+description: Percentage of income exempt from inclusion in calculating the GIS reduction. 
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 1
+  - threshold:
+      2021-01-01: 5_000 # GISEMPEXM
+    rate:
+      2021-01-01: 0.5 # GISPEMPEXP
+  - threshold:
+      2021-01-01: 15_000 # GISPEMPEXM + GISEMPEXM
+    rate:
+      2021-01-01: 0
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  period: year
+  documentation: Corresponds to GISEMPEXP and GISEMPEXM
+  label: Percentage of income exempt from inclusion in calculating the GIS reduction. 

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_reduction/gis_spa_couple_plateau_rate.yaml

@@ -0,0 +1,10 @@
+description: GIS reduction rate for the 'plateau' range for a GIS recipient married to a SPA recipient.
+values:
+  2021-01-01: 0
+metadata:
+  period: year
+  label: GIS reduction rate for the 'plateau' range for a GIS recipient married to a SPA recipient.
+  documentataion: Corresponds to GISRRM and GISRLM in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_reduction/one_pensioner.yaml

@@ -0,0 +1,17 @@
+description: Guaranteed Income Supplement reduction for single OAS pensioners or married pensioners whose spouse does not qualify for OAS or SPA. Corresponds to categories SINGLE_WITH_OAS or COUPLE_ONE_OAS_SPA_INELIGIBLE. Corresponds to GISRRS in the SPSD/M Variable Guide
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0 
+  - threshold:
+      2021-01-01: 24
+    rate:
+      2021-01-01: 0.5
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  period: year
+  documentation: Corresponds to GISRRS and GISRLS
+  label: GIS reduction for Single Pensioners and Married Pensioners whose spouse doesn't qualify for GIS or SPA

policyengine_canada/parameters/gov/cra/benefits/gis_spa/gis_reduction/two_pensioners.yaml

@@ -0,0 +1,17 @@
+description: Reduction threshold and rate for pensioners married to pensioners. Applies to COUPLE_BOTH_OAS. Note that this calculates on couples combined income, whereas the other GIS cateogires calculate on the lone pensioner's income. Correponds to GISRRM in the SPSD/M.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 48
+    rate:
+      2021-01-01: 0.25
+metadata:
+  period: year
+  label: GIS reduction for pensioners married to a pensioner.
+  documentataion: Corresponds to GISRRM and GISRLM in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_cap/gis_portion.yaml

@@ -0,0 +1,9 @@
+description: Maximum amount of the 'GIS-portion' of the SPA. By default equal to the GIS family amount. 
+values:
+  1999-12-31: 6_240.18
+metadata:
+  period: year
+  label: Maximum amount of the GIS-portion of the SPA.
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_cap/oas_portion.yaml

@@ -0,0 +1,9 @@
+description: Maximum amount of the 'OAS-portion' of the SPA. By default equal to the OAS maximum amount. 
+values:
+  1999-12-31: 8_226
+metadata:
+  period: year
+  label: Maximum amount of the OAS-portion of the SPA.
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_reduction/spa_gis_reduction.yaml

@@ -0,0 +1,9 @@
+description: Canada reduces the GIS portion of the SPA at this rate.
+values:
+  1999-12-31: 0.25
+metadata:
+  period: year
+  label: Reduction rate for the GIS portion of the SPA. 
+  reference:
+  - title: SPSD/M Algorithm Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_reduction/spa_oas_reduction.yaml

@@ -0,0 +1,19 @@
+description: Reduction rate for the OAS portion of the SPA. See SPARL in the SPSD/M Parameter Guide.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0 
+  - threshold:
+      2021-01-01: 48
+    rate:
+      2021-01-01: 0.75
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  period: year
+  label: Reduction rate for the OAS portion of the SPA. 
+  reference:
+  - title: SPSD/M Algorithm Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_residency_requirement.yaml

@@ -0,0 +1,8 @@
+description: Number of years of canadian residency since the age of 18 required to recieve the Spousal Allowance
+values:
+  2020-01-01: 10
+metadata:
+  label: SPA Residency Requirement
+  reference:
+  - title: Government of Canada - Spousal Allowance
+    href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/guaranteed-income-supplement/allowance/eligibility.html

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_spouse_eligibility_age.yaml

@@ -0,0 +1,8 @@
+description: Age at which the spouse of an OAS pensioner becomes eligible for the SPA
+values:
+  2020-01-01: 60
+metadata:
+  label: SPA Spouse Eligibility Age
+  reference:
+  - title: Government of Canada - Guaranteed Income Supplement
+    href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/guaranteed-income-supplement/allowance-survivor.html

policyengine_canada/parameters/gov/cra/benefits/gis_spa/spa_widows_eligibility_age.yaml

@@ -0,0 +1,8 @@
+description: Age at which a widow becomes eligible for the SPA
+values:
+  2020-01-01: 60
+metadata:
+  label: SPA Widow Eligibility Age
+  reference:
+  - title: Government of Canada - Guaranteed Income Supplement
+    href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/guaranteed-income-supplement/allowance-survivor.html

policyengine_canada/parameters/gov/cra/benefits/gis_spa/topup_cap/married.yaml

@@ -0,0 +1,10 @@
+description: Guaranteed Income Supplement maximum top-up for married recipients of GIS or SPA. Corresponds to categories SINGLE_WITH_OAS or WIDOW_SPA_ELIGIBLE
+values:
+  2021-01-01: 490.98
+metadata:
+  period: year
+  label: GIS Top-up Cap for Married GIS or SPA Recipients
+  documentataion: Corresponds to GISTOPMAR in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/topup_cap/singles.yaml

@@ -0,0 +1,11 @@
+description: Guaranteed Income Supplement maximum top-up for single recipients of GIS or SPA. Corresponds to categories SINGLE_WITH_OAS or WIDOW_SPA_ELIGIBLE
+values:
+  2021-01-01: 856.32
+  2021-07-01: 875.70
+metadata:
+  period: year
+  label: GIS Top-up Cap for Single GIS or SPA Recipients
+  documentataion: Corresponds to GISTOPSNG1 and GISTOPSNG2 in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/topup_reduction/married.yaml

@@ -0,0 +1,17 @@
+description: Guaranteed Income Supplement Top-up turnaround point for categories SINGLE_WITH_OAS or WIDOW_SPA_ELIGIBLE
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 4000
+    rate:
+      2021-01-01: 0.125
+metadata:
+  period: year
+  label: GIS Top-up Income Exemption for Single GIS or SPA Recipients
+  documentataion: Corresponds to GISTOPMINGIS and GISTOPMRRGIS in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/parameters/gov/cra/benefits/gis_spa/topup_reduction/singles.yaml

@@ -0,0 +1,17 @@
+description: Guaranteed Income Supplement Top-up turnaround point for categories SINGLE_WITH_OAS or WIDOW_SPA_ELIGIBLE
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 2000
+    rate:
+      2021-01-01: 0.25
+metadata:
+  period: year
+  label: GIS Top-up Income Exemption for Single GIS or SPA Recipients
+  documentataion: Corresponds to GISTOPSINGIS and GISTOPSRRGIS in the SPSD/M Variable Guide
+  reference:
+  - title: SPSD/M Variable Guide
+

policyengine_canada/tests/gov/cra/benefits/gis_spa/breakeven_spa_eligible.yaml

@@ -0,0 +1,5 @@
+- name: Fixed Value for Breakeven SPA-Eligible
+  period: 2023
+  absolute_error_margin: 0.01
+  output:
+    breakeven_spa_eligible: 35_976.72

policyengine_canada/tests/gov/cra/benefits/gis_spa/breakeven_spa_ineligible.yaml

@@ -0,0 +1,5 @@
+- name: Fixed Value of Breakeven SPA-Ineligible
+  period: 2023
+  absolute_error_margin: 0.01
+  output:
+    breakeven_spa_ineligible: 46_025.98

policyengine_canada/tests/gov/cra/benefits/gis_spa/gis_cap.yaml

@@ -0,0 +1,48 @@
+- name: Single Pensioner
+  period: 2022
+  input:
+    gis_spa_category: SINGLE_WITH_OAS
+    oas_eligible: true
+  output:
+    gis_cap: 9_449.87
+
+- name: Widow
+  period: 2022
+  input:
+    gis_spa_category: WIDOW_SPA_ELIGIBLE
+  output:
+    gis_cap: 0
+
+- name: OAS pensioner whose spouse is SPA eligible
+  period: 2022
+  input:
+    gis_spa_category: COUPLE_ONE_OAS_SPA_ELIGIBLE
+    oas_eligible: true
+  output:
+    gis_cap: 6_240.18
+
+- name: OAS pensioner whose spouse is not SPA eligible
+  period: 2022
+  input:
+    gis_spa_category: COUPLE_ONE_OAS_SPA_INELIGIBLE
+    oas_eligible: true
+  output:
+    gis_cap: 9_449.87
+
+- name: SPA-eligible person whose spouse has OAS
+  period: 2022
+  input:
+    gis_spa_category: COUPLE_ONE_OAS_SPA_ELIGIBLE
+    oas_eligible: false
+  output:
+    gis_cap: 0
+
+- name: Person not eligible for OAS or SPA, but is married to an OAS pensioner
+  period: 2022
+  input:
+    gis_spa_category: COUPLE_ONE_OAS_SPA_INELIGIBLE
+    oas_eligible: false
+  output:
+    gis_cap: 0
+
+

policyengine_canada/tests/gov/cra/benefits/gis_spa/gis_exemption.yaml

@@ -0,0 +1,31 @@
+- name: Basic
+  period: 2023
+  input:
+    employment_income: 20_000
+    self_employment_income: 5_000
+  output:
+    gis_exemption: 10_000
+
+- name: GIS Exemption with middle threshold
+  period: 2023
+  input:
+    employment_income: 15_000
+    self_employment_income: 5_000
+  output:
+    gis_exemption: 7_500
+
+- name: GIS Exemption with lowest threshold
+  period: 2023
+  input:
+    employment_income: 10_000
+    self_employment_income: 5_000
+  output:
+    gis_exemption: 5_000
+
+- name: GIS Exemption with highest threshold
+  period: 2023
+  input:
+    employment_income: 20_000
+    self_employment_income: 0
+  output:
+    gis_exemption: 10_000

policyengine_canada/tests/gov/cra/benefits/gis_spa/gis_income.yaml

@@ -0,0 +1,16 @@
+- name: Basic
+  period: 2023
+  input:
+    employment_income: 20_000
+    self_employment_income: 5_000
+    gis_exemption: 5_000
+  output:
+    gis_income: 10_000
+
+- name: Gis Income is 0
+  period: 2023
+  input:
+    employment_income: 1_000
+    self_employment_income: 5_000
+  output:
+    gis_income: 0

policyengine_canada/tests/gov/cra/benefits/gis_spa/gis_net.yaml

@@ -0,0 +1,15 @@
+- name: Basic reduction
+  period: 2023
+  input:
+    gis_cap: 500
+    gis_reduction: 200
+  output:
+    gis_net: 300
+
+- name: Negative reduction
+  period: 2023
+  input:
+    gis_cap: 300
+    gis_reduction: 500
+  output:
+    gis_net: 0