Alberta Caregiver Amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Alberta caregiver amount.

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/age_eligibility/lower.yaml

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+description: Alberta limits its caregiver amount to disabled adult dependants above this age.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: Alberta caregiver credit adult dependant lower age eligibility
+  reference:
+  - title: Province of Alberta - Alberta Child and Family Benefit (2022)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+  - title: Province of Alberta - Alberta Child and Family Benefit (2023)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+  - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (b) (ii) (D)
+    href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/age_eligibility/upper.yaml

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+description: Alberta limits its caregiver amount to non-disabled adult dependants above this age.
+values:
+  2022-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Alberta caregiver credit adult dependant higher age eligibility
+  reference:
+  - title: Province of Alberta - Alberta Child and Family Benefit (2022)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+  - title: Province of Alberta - Alberta Child and Family Benefit (2023)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+  - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (c)
+    href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/lower_dependant_income_threshold.yaml

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+description: Alberta limits the caregiver amount to dependants with income below this threshold.
+values:
+  2022-01-01: 17_826
+  2023-01-01: 19_331 
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta caregiver amount dependent lower income threshold
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount (2022)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+    - title: Government of Canada - Alberta Caregiver Amount (2023)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+    - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (b) (iv)
+      href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/max_amount.yaml

@@ -0,0 +1,15 @@
+description: Alberta provides the following maximum caregiver amount.
+values:
+  2022-01-01: 11_212
+  2023-01-01: 12_158 
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta caregiver amount max amount
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount (2022)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+    - title: Government of Canada - Alberta Caregiver Amount (2023)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+    - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (c)
+      href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/upper_dependant_income_threshold.yaml

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+description: Alberta limits the caregiver amount for dependants above this income threshold.
+values:
+  2022-01-01: 29_038
+  2023-01-01: 31_489
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta caregiver amount upper dependant income threshold
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount (2022)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+    - title: Government of Canada - Alberta Caregiver Amount (2023)
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+    - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (d) (iii)
+      href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html
+

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml

@@ -6,6 +6,7 @@ values:
     - ab_pension_credit
     - ab_spouse_and_common_law_partner_amount_credit
     - ab_basic_personal_amount
+    - ab_caregiver_amount
 
 metadata:
   unit: list  

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/credits_return/ab_caregiver_amount.yaml

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+- name: Dependant Over 18 with net income between 19,331 and 31,489
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    cohabitating_dependant: true
+    individual_net_income: 20_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 11_489
+
+- name: Dependant Over 18 with net income below 19,331
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    cohabitating_dependant: true
+    individual_net_income: 10_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 12_158
+
+- name: Dependant Over 65 with net income below 19,331
+  period: 2023
+  input:
+    age: 66
+    cohabitating_dependant: true
+    individual_net_income: 10_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 12_158
+
+- name: Dependant Over 65 with net income between 19,331 and 31,489
+  period: 2023
+  input:
+    age: 67
+    cohabitating_dependant: true
+    individual_net_income: 20_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 11_489
+
+- name: Dependant Over 65 with net income over 31,489
+  period: 2023
+  input:
+    age: 25
+    is_disabled: true
+    cohabitating_dependant: false
+    individual_net_income: 40_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 0

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/credits_return/ab_caregiver_amount_eligible.yaml

@@ -0,0 +1,32 @@
+- name: Dependant Over 18 with net income between 19,331 and 31,489
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    cohabitating_dependant: true
+    individual_net_income: 20_000
+    province_code: AB
+  output:
+    ab_caregiver_amount_eligible: true
+
+- name: Dependant Over 18 with net income below 19,331
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    cohabitating_dependant: true
+    individual_net_income: 10_000
+    province_code: AB
+  output:
+    ab_caregiver_amount_eligible: true
+
+- name: Dependant Over 65 with net income over 31,489
+  period: 2023
+  input:
+    age: 25
+    is_disabled: true
+    cohabitating_dependant: false
+    individual_net_income: 40_000
+    province_code: AB
+  output:
+    ab_caregiver_amount_eligible: false

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_caregiver_amount.py

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+from policyengine_canada.model_api import *
+
+
+class ab_caregiver_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Alberta caregiver amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = "ab_caregiver_amount_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.credits_return
+
+        # Whether the person is eligible or not (income based)
+
+        net_income = max_(
+            0,
+            p.upper_dependant_income_threshold
+            - person("ab_dependant_net_income", period),
+        )
+
+        cohabitating_dependant = person("cohabitating_dependant", period)
+
+        caregiver_amount = (
+            net_income
+            * person("ab_caregiver_amount_eligible", period)
+            * cohabitating_dependant
+        )
+
+        return min_(caregiver_amount, p.max_amount)

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_caregiver_amount_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class ab_caregiver_amount_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible person for the Alberta caregiver amount"
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = ProvinceCode.AB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.credits_return
+
+        dependant_net_income = person("ab_dependant_net_income", period)
+
+        return dependant_net_income <= p.upper_dependant_income_threshold

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_dependant_net_income.py

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+from policyengine_canada.model_api import *
+
+
+class ab_dependant_net_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Alberta caregiver amount dependant net income"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = ProvinceCode.AB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.credits_return
+
+        # Whether the person is dependant (65 or older/ disabled)
+        age = person("age", period)
+        disabled = person("is_disabled", period)
+        is_dependant = person("is_dependant", period)
+        eligible_dependant = (age >= p.age_eligibility.upper) | (
+            age >= p.age_eligibility.lower & disabled
+        ) & is_dependant
+
+        income = person("individual_net_income", period)
+        dependant_net_income = income * eligible_dependant
+
+        return dependant_net_income

policyengine_canada/variables/household/cohabitating_dependant.py

@@ -0,0 +1,10 @@
+from policyengine_canada.model_api import *
+
+
+class cohabitating_dependant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Dependant living with the head of household"
+    documentation = "Whether your spouse's or common-law partner's dependant lives with you or not."
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1"