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test file, code in python file, and max credit file added Fixes Polic…
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.../gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
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description: New Brunswick provides the following Spouse or Common-law partner base amount. | ||
values: | ||
2022-01-01: x | ||
2023-01-01: 10_741 | ||
2024-01-01: 11_246 | ||
metadata: | ||
unit: currency-CAD | ||
period: year | ||
label: New Brunswick Spouse or Common-law Partner Base Amount | ||
reference: | ||
- title: Worksheet for the 2022 New Brunswick Personal Tax Credits Return | ||
href: https://www.cchwebsites.com/content/pdf/tax_forms/ca/en/td1nbws_en.pdf#page=1 | ||
- title: 2022 New Brunswick Personal Tax Credits Return | ||
href: https://www.vitalitenb.ca/sites/default/files/documents/employes/td1nb_nb_personal_tax_credits_return.pdf#page=1 | ||
- title: Worksheet for the 2023 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1 | ||
- title: 2023 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1 | ||
- title: 2024 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-24e.pdf#page=1 | ||
- title: Worksheet for the 2024 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-24e.pdf#page=1 | ||
|
||
- name: No spouse income | ||
period: 2023 | ||
input: | ||
people: | ||
head: | ||
spouse_income: 0 | ||
spouse: | ||
spouse_income: 0 | ||
household: | ||
members: [head, spouse] | ||
province_code: NB | ||
output: | ||
ab_spouse_and_common_law_partner_amount_credit: 9_764 | ||
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||
- name: Spouse income of $1,000 | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
spouse_income: 1_000 | ||
output: | ||
ab_spouse_and_common_law_partner_amount_credit: 9_741 | ||
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||
- name: Spouse income of $10,000 | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
spouse_income: 10_000 | ||
output: | ||
ab_spouse_and_common_law_partner_amount_credit: 741 | ||
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||
- name: Capped at 0 | ||
period: 2023 | ||
input: | ||
province_code: AB | ||
spouse_income: 40_000 | ||
output: | ||
ab_spouse_and_common_law_partner_amount_credit: 0 | ||
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||
SPOUSE_INCOME | ||
- name: One person eligible and one not | ||
period: 2023 | ||
input: | ||
people: | ||
head: | ||
is_spouse: false | ||
individual_net_income: 10_000 | ||
spouse: | ||
is_spouse: true | ||
individual_net_income: 1_000 | ||
household: | ||
members: [head, spouse] | ||
province_code: NB | ||
output: | ||
spouse_income: [0, 1_000] | ||
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||
- name: Eligible spouse | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
is_spouse: true | ||
individual_net_income: 10_000 | ||
output: | ||
spouse_income: 10_000 | ||
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||
- name: Ineligible spouse | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
is_spouse: false | ||
individual_net_income: 10_000 | ||
output: | ||
spouse_income: 0 | ||
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||
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||
from policyengine_canada.model_api import * | ||
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class nb_spouse_and_common_law_partner_amount_credit(Variable): | ||
value_type = float | ||
entity = Household | ||
label = "New Brunswick spouse and common-law partner amount credit" | ||
definition_period = YEAR | ||
defined_for = ProvinceCode.NB | ||
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||
def formula(household, period, parameters): | ||
spouse_income = add(household, period, ["spouse_income"]) | ||
base_amount = 10_741 | ||
max_credit = 9_764 | ||
result = base_amount - spouse_income | ||
return min(max_credit, max(0, result)) | ||
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||
class spouse_income(Variable): | ||
value_type = float | ||
entity = Person | ||
label = "Spouse and commonlaw partner income" | ||
definition_period = YEAR | ||
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def formula(person, period, parameters): | ||
spouse = person("is_spouse", period) | ||
income = person("individual_net_income", period) | ||
return spouse * income |
10 changes: 0 additions & 10 deletions
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...s/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/income_cap.yaml
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...s/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/max_credit.yaml
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description: The New Brunswick spouse or common-law partner amount credit is calculated by taking into account the spouse's net income and comparing it to a base amount. The maximum credit is the highest amount that can be claimed as a credit. | ||
values: | ||
2022-01-01: 9_186 | ||
2023-01-01: 9_764 | ||
2024-01-01: 10_223 | ||
metadata: | ||
unit: currency-CAD | ||
period: year | ||
label: New Brunswick Spouse or Common-law Partner Max Credit | ||
reference: | ||
- title: Worksheet for the 2022 New Brunswick Personal Tax Credits Return | ||
href: https://www.cchwebsites.com/content/pdf/tax_forms/ca/en/td1nbws_en.pdf#page=1 | ||
- title: Worksheet for the 2023 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1 | ||
- title: Worksheet for the 2024 New Brunswick Personal Tax Credits Return | ||
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-24e.pdf#page=1 |
31 changes: 31 additions & 0 deletions
31
...its/spouse_or_common_law_partner_amount/nb_spouse_and_common_law_partner_amount_credit.py
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from policyengine_canada.model_api import * | ||
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class nb_spouse_and_common_law_partner_amount_credit(Variable): | ||
value_type = float | ||
entity = Household | ||
label = "New Brunswick spouse and common-law partner amount credit" | ||
definition_period = YEAR | ||
defined_for = ProvinceCode.NB | ||
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||
p = parameters(period).gov.provinces.nb.tax.income.credits.spouse_or_common_law_partner_amount | ||
base_amount = p.base_amount | ||
max_credit = p.max_credit | ||
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def formula(household, period, parameters): | ||
year = period.start.year | ||
if year == 2022: | ||
base_amount = 10_105 | ||
max_credit = 9_186 | ||
elif year == 2023: | ||
base_amount = 10_741 | ||
max_credit = 9_764 | ||
elif year == 2024: | ||
base_amount = 11_246 | ||
max_credit = 10_223 | ||
else: | ||
raise ValueError(f"Year {year} not supported.") | ||
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spouse_income = add(household, period, ["spouse_income"]) | ||
result = base_amount - spouse_income | ||
return min(max_credit, max(0, result)) | ||
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...s/spouse_or_common_law_partner_amount/nb_spouse_and_common_law_partner_amount_credit.yaml
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- name: No spouse income in 2022 | ||
period: 2022 | ||
input: | ||
people: | ||
head: | ||
spouse_income: 0 | ||
spouse: | ||
spouse_income: 0 | ||
household: | ||
members: [head, spouse] | ||
province_code: NB | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 9_186 | ||
|
||
- name: Spouse income of $1,000 in 2022 | ||
period: 2022 | ||
input: | ||
province_code: NB | ||
spouse_income: 1_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 9_105 | ||
|
||
- name: Spouse income of $10,000 in 2022 | ||
period: 2022 | ||
input: | ||
province_code: NB | ||
spouse_income: 10_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 105 | ||
|
||
- name: Capped at 0 in 2022 | ||
period: 2022 | ||
input: | ||
province_code: NB | ||
spouse_income: 40_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 0 | ||
|
||
|
||
- name: No spouse income | ||
period: 2023 | ||
input: | ||
people: | ||
head: | ||
spouse_income: 0 | ||
spouse: | ||
spouse_income: 0 | ||
household: | ||
members: [head, spouse] | ||
province_code: NB | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 9_764 | ||
|
||
- name: Spouse income of $1,000 | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
spouse_income: 1_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 9_741 | ||
|
||
- name: Spouse income of $10,000 | ||
period: 2023 | ||
input: | ||
province_code: NB | ||
spouse_income: 10_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 741 | ||
|
||
- name: Capped at 0 | ||
period: 2023 | ||
input: | ||
province_code: AB | ||
spouse_income: 40_000 | ||
output: | ||
nb_spouse_and_common_law_partner_amount_credit: 0 | ||
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||
|
39 changes: 39 additions & 0 deletions
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...ameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/test.yaml
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- name: One person eligible and one not | ||
period: 2022 | ||
period: 2023 | ||
period: 2024 | ||
input: | ||
people: | ||
head: | ||
is_spouse: false | ||
individual_net_income: 10_000 | ||
spouse: | ||
is_spouse: true | ||
individual_net_income: 1_000 | ||
household: | ||
members: [head, spouse] | ||
province_code: NB | ||
output: | ||
spouse_income: [0, 1_000] | ||
|
||
- name: Eligible spouse | ||
period: 2022 | ||
period: 2023 | ||
period: 2024 | ||
input: | ||
province_code: NB | ||
is_spouse: true | ||
individual_net_income: 10_000 | ||
output: | ||
spouse_income: 10_000 | ||
|
||
- name: Ineligible spouse | ||
period: 2022 | ||
period: 2023 | ||
period: 2024 | ||
input: | ||
province_code: NB | ||
is_spouse: false | ||
individual_net_income: 10_000 | ||
output: | ||
spouse_income: 0 |