Nova Scotia Spouse or Common-law Partner Amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Nova Scotia spouse and common law partner amount.

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount/base.yaml

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+description: Nova Scotia provides this spouse and common-law partner amount base credit amount.
+values:
+  2022-01-01: 9_329
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Nova Scotia spouse and common-law partner amount credit base
+  reference:
+  - title: 2022 Nova Scotia Personal Tax Credits Return
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+  - title: 2022 Worksheet NS428
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1
+  - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10C
+    href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount/cap.yaml

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+description: Nova Scotia caps the spouse and common-law partner amount credit at this amount.
+values:
+  2023-01-01: 8_481
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Nova Scotia spouse and common-law partner amount credit cap
+  reference:
+  - title: 2022 Nova Scotia Personal Tax Credits Return
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+  - title: 2022 Worksheet NS428
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1
+  # The legal code does not specify the maximum credit amount
+  - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10C
+    href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount_credit/integration.yaml

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+- name: Integration - spouse with income <= 848
+  period: 2023
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent1:
+        age: 40
+        individual_net_income: 20_000
+      parent2:
+        age: 39
+        is_spouse: true
+        individual_net_income: 0
+    household:
+      members: [parent1, parent2]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 8_481
+
+- name: Integration - spouse with 848<= income <= 9329
+  period: 2023
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent1:
+        age: 40
+        individual_net_income: 20_000
+      parent2:
+        age: 39
+        is_spouse: true
+        individual_net_income: 849
+    household:
+      members: [parent1, parent2]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 8_480
+
+- name: Integration - spouse with income >= 9329
+  period: 2023
+  absolute_error_margin: 0.01
+  input:
+    people:
+      parent1:
+        age: 40
+        individual_net_income: 20_000
+      parent2:
+        age: 39
+        is_spouse: true
+        individual_net_income: 9_400
+    household:
+      members: [parent1, parent2]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 0

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount_credit/ns_spouse_and_common_law_partner_amount_credit.yaml

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+- name: Househod with no spouse income
+  period: 2023
+  input:
+    people:
+      head:
+        spouse_income: 0
+      spouse:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 8_481
+
+- name: Not married are not eligible for an amount
+  period: 2023
+  input:
+    people:
+      head:
+        spouse_income: 0
+    household:
+      members: [head]
+      province_code: NS
+      is_married: false
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 0
+
+- name: House hold with spouse income lower than 848
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 847
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 8_481
+
+- name: House hold with spouse income between (848, 9_329)
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 849
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 8_480
+
+- name: House hold with spouse income between (848, 9_329)
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 9_328
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 1
+
+- name: House hold with spouse income between (848, 9_329) 2
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 9_000
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 329
+
+- name: House hold with spouse income is 9_329
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 9_329
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 0
+
+- name: House hold with spouse income more than 9_329
+  period: 2023
+  input:
+    people:
+      spouse:
+        spouse_income: 9_400
+      head:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NS
+      is_married: true
+  output:
+    ns_spouse_and_common_law_partner_amount_credit: 0

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

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+from policyengine_canada.model_api import *
+
+
+class ns_spouse_and_common_law_partner_amount_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "Nova Scotia spouse and common-law partner amount credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+    reference = (
+        "https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1",
+        "https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24",
+    )
+
+    def formula(household, period, parameters):
+        person = household.members
+        total_spouse_income = add(household, period, ["spouse_income"])
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.credits.spouse_and_common_law_partner_amount
+
+        reduced_base_amount = max_(0, (p.base - total_spouse_income))
+        # Adding married condition to avoid amount for single filers
+        is_married = household("is_married", period)
+        capped_credit = min_(p.cap, reduced_base_amount)
+        return capped_credit * is_married