Alberta Infirm Dependants Credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Alberta infirm dependant credit.

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/infirm_dependant/age_threshold.yaml

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+description: Alberta provides the infirm dependant amount for filers with dependant at or above this age threshold.
+
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Alberta infirm dependant amount minimum dependant age
+  reference:
+  - title: Alberta 2023 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.#page=1
+  - title: Alberta 2023 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-23e.pdf#page=1
+  - title: Alberta 2022 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.#page=1
+  - title: Alberta 2022 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-22e.pdf#page=1

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/infirm_dependant/base.yaml

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+description: Alberta provides this maximum amount under the infirm dependant credit. 
+values:
+  2023-01-01: 12_158
+  2022-01-01: 11_212
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta infirm dependant credit maximum amount
+  reference:
+  - title: Alberta 2023 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.#page=1
+  - title: Alberta 2023 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-23e.pdf#page=1
+  - title: Alberta 2022 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.#page=1
+  - title: Alberta 2022 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-22e.pdf#page=1
+
+

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/infirm_dependant/income_threshold.yaml

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+description: Alberta provides the infirm dependant amount for filers with income of up to this threshold.
+values:
+  2023-01-01: 20_190
+  2022-01-01: 18_619
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta infirm dependant credit max income
+  reference:
+  - title: Alberta 2023 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.#page=1
+  - title: Alberta 2023 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-23e.pdf#page=1
+  - title: Alberta 2022 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.#page=1
+  - title: Alberta 2022 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-22e.pdf#page=1
+

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/infirm_dependant/phase_out_start.yaml

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+description: Alberta phases the infirm dependant amount out above this dependant income threshold.
+values:
+  2023-01-01: 8_032
+  2022-01-01: 7_407
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta infirm dependant phase out start
+  reference:
+  - title: Alberta 2023 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.#page=1
+  - title: Alberta 2023 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-23e.pdf#page=1
+  - title: Alberta 2022 personal tax credits return TD1AB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.#page=1
+  - title: Alberta 2022 personal tax credits return worksheet TD1AB-WS
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab-ws/td1ab-ws-22e.pdf#page=1
+

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/infirm_dependants/ab_infirm_dependant.yaml

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+- name: Infirm dependant net income below 8_032
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: true
+        infirm_dependant_income: 8_000
+    household:
+      members: p1
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 12_158
+
+- name: Infirm dependant net income below 7_407
+  period: 2022
+  input:
+    people:
+      p1:
+        is_infirm_dependant: true
+        infirm_dependant_income: 7_000
+    household:
+      members: p1
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 11_212
+
+- name: Infirm dependant net income over 8_032 but lower than 20_190
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: true
+        infirm_dependant_income: 20_000
+    household:
+      members: p1
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 190
+
+
+- name: Infirm dependant net income over 8_032 but lower than 20_190
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: true
+        infirm_dependant_income: 20_000
+    household:
+      members: p1
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 190
+
+- name: Infirm dependant net income over 20_190
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: true
+        infirm_dependant_income: 30_190
+    household:
+      members: p1
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 0
+
+
+- name: Multiple infirm dependants with high income over than 20_190
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: No
+        infirm_dependant_income: 0
+      p2:
+        is_infirm_dependant: true
+        infirm_dependant_income: 30_190
+      p3:
+        is_infirm_dependant: true
+        infirm_dependant_income: 30_190
+    household:
+      members: [p1, p2, p3]
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 0
+
+- name: Multiple infirm dependants with low income less than 8_032
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: No
+        infirm_dependant_income: 0
+      p2:
+        is_infirm_dependant: true
+        infirm_dependant_income: 800
+      p3:
+        is_infirm_dependant: true
+        infirm_dependant_income: 300
+    household:
+      members: [p1, p2, p3]
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 24_316
+
+- name: Multiple infirm dependants with high income and low income
+  period: 2023
+  input:
+    people:
+      p1:
+        is_infirm_dependant: No
+        infirm_dependant_income: 0
+      p2:
+        is_infirm_dependant: true
+        infirm_dependant_income: 20_000
+      p3:
+        is_infirm_dependant: true
+        infirm_dependant_income: 800
+    household:
+      members: [p1, p2, p3]
+      province_code: AB
+  output:
+    ab_infirm_dependant_credit: 12_348

policyengine_canada/variables/gov/provinces/ab/tax/income/credits/infirm_dependant/ab_infirm_dependant_credit.py

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+from policyengine_canada.model_api import *
+
+
+class ab_infirm_dependant_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "Alberta infirm dependant credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.AB
+
+    def formula(household, period, parameters):
+        person = household.members
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.infirm_dependant
+
+        eligible = person("is_infirm_dependant", period)
+
+        infirm_dependant_income = person("infirm_dependant_income", period)
+
+        income_level_condition = infirm_dependant_income > p.phase_out_start
+
+        max_credit = eligible * p.base
+
+        reduced_threshold = max_(
+            0, p.income_threshold - infirm_dependant_income
+        )
+
+        partial_credit = eligible * reduced_threshold
+
+        capped_credit = where(
+            income_level_condition,
+            partial_credit,
+            max_credit,
+        )
+        return household.sum(capped_credit)

policyengine_canada/variables/household/person/infirm_dependant_income.py

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+from policyengine_canada.model_api import *
+
+
+class infirm_dependant_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Infirm dependant income"
+    definition_period = YEAR
+
+    def formula(person, period, parameters):
+        infirm_dependant = person("is_infirm_dependant", period)
+        income = person("individual_net_income", period)
+        return infirm_dependant * income

policyengine_canada/variables/household/person/is_infirm_dependant.py

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+from policyengine_canada.model_api import *
+
+
+class is_infirm_dependant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is an infirm dependant"
+    definition_period = YEAR
+
+    # Impute dependant status on age.
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.infirm_dependant
+        return person("age", period) >= p.age_threshold