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Nova Scotia Spouse or Common-law Partner Amount #476

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4 changes: 4 additions & 0 deletions changelog_entry.yaml
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- bump: minor
changes:
added:
- Nova Scotia spouse and common law partner amount.
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description: Nova Scotia provides this spouse and common-law partner amount base
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values:
2023-01-01: 9_329
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metadata:
unit: currency-CAD
period: year
label: Nova Scotia spouse and commonlaw partner amount credit base
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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
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description: Nova Scotia spouse and common-law partner amount cap
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values:
2023-01-01: 8_481
metadata:
unit: currency-CAD
period: year
label: Nova Scotia spouse and commonlaw partner amount credit cap
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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
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href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24
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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
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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 commonlaw partner amount credit"
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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
spouse_income = person("spouse_income", period)
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total_spouse_income = household.sum(spouse_income)
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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)
return min_(p.cap, reduced_base_amount) * is_married
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