Manitoba Renters Tax Credit

Fixes PolicyEngine#419
Tests to be done

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Manitoba renters tax credit amount. 

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/age_amount.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides different tax credits according to different age groups.
+values:
+  2022-01-01: 65
+metadata:
+  unit: year
+  label: Manitoba tax credit diference with people with different ages
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf # page=3

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/applicable_percentage.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides this specific percentage rate to renters tax credit.
+values:
+  2022-01-01: 0.0075
+metadata:
+  unit: currency-CAD
+  label: Manitoba renters tax credit rate
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=3

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/base_amount.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides this basic credit amount for either the head or the spouse having age of older than or equal to 65. 
+values:
+  2022-01-01: 825
+metadata:
+  unit: currency-CAD
+  label: Manitoba basic credit amount of renters tax credit for either the head or the spouse having eligible age
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=3

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/credit_value.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides this credit value for renters tax credit calculation. 
+values:
+  2022-01-01: 43.75
+metadata:
+  unit: currency-CAD
+  label: Manitoba credit value of renters tax credit
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=3

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/max_value.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides this maximum value for renters tax credit calculation. 
+values:
+  2022-01-01: 300
+metadata:
+  unit: currency-CAD
+  label: Manitoba maximum value of renters tax credit in calculation
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf #page=3

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/renters_tax_credit/months_in_year.yaml

@@ -0,0 +1,9 @@
+description: Manitoba provides the certain time amount for education property tax credit calculations.
+values:
+  2022-01-01: 365
+metadata:
+  unit: year
+  label: Manitoba time amount for education property tax credit calculations
+  reference:
+    - title: Manitoba Information Guide Manitoba Credits Form MB479
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf # page=3

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/renters_tax_credit/mb_renters_tax_credit.py

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+from policyengine_canada.model_api import *
+
+
+class mb_renters_tax_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba renters tax credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.renters_tax_credit
+
+        age = person("age", period)
+        age_eligible = age >= p.age_amount
+
+        # household net income
+        net_income = person("adjusted_family_net_income", period)
+
+        # rent
+        rent = person("rent", period)
+
+        # education property tax credit
+        ### waiting for issue418 to use this variable
+        education_property_tax_credit = person(
+            "mb_education_property_tax_credit_amount", period
+        )
+
+        max_amount_allowed = min_(
+            p.max_value, net_income * p.applicable_percentage
+        )
+
+        age_eligible_credit = age_eligible * (
+            (p.base_amount - max_amount_allowed) / p.months_in_year
+        )
+        max_tax_credit = max_(age_eligible_credit, p.credit_value)
+
+        number_of_months_in_rentals = person(
+            "months_living_in_rentals", period
+        )
+
+        renters_tax_credit_amount = (
+            min_(max_tax_credit * number_of_months_in_rentals, rent)
+            + education_property_tax_credit
+        )
+
+        return renters_tax_credit_amount

policyengine_canada/variables/household/expenses/housing/months_living_in_rentals.py

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+from policyengine_canada.model_api import *
+
+
+class months_living_in_rentals(Variable):
+    value_type = int
+    entity = Person
+    label = "Time Livining in Rentals"
+    documentation = "Total number of months living in rental places"
+    definition_period = YEAR