Nova Scotia Basic Personal Amount

Fixes PolicyEngine#395 merge changes

CHANGELOG.md

@@ -5,6 +5,30 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.86.0] - 2023-10-04 23:17:14
+
+### Added
+
+- Quebec work premium tax credit.
+
+## [0.85.1] - 2023-10-03 23:05:56
+
+### Fixed
+
+- Disability tax credit parameter readme file.
+
+## [0.85.0] - 2023-09-28 18:01:54
+
+### Added
+
+- Nova Scotia income assistance asset eligibility.
+
+## [0.84.0] - 2023-09-23 22:06:50
+
+### Added
+
+- Northwest Territories basic personal amount.
+
 ## [0.83.0] - 2023-09-04 23:15:38
 
 ### Added
@@ -638,6 +662,10 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.86.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.85.1...0.86.0
+[0.85.1]: https://github.com/PolicyEngine/policyengine-canada/compare/0.85.0...0.85.1
+[0.85.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.84.0...0.85.0
+[0.84.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.83.0...0.84.0
 [0.83.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.82.0...0.83.0
 [0.82.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.81.0...0.82.0
 [0.81.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.80.2...0.81.0

changelog.yaml

@@ -526,3 +526,23 @@
     added:
     - Nunavut age amount credit.
   date: 2023-09-04 23:15:38
+- bump: minor
+  changes:
+    added:
+    - Northwest Territories basic personal amount.
+  date: 2023-09-23 22:06:50
+- bump: minor
+  changes:
+    added:
+    - Nova Scotia income assistance asset eligibility.
+  date: 2023-09-28 18:01:54
+- bump: patch
+  changes:
+    fixed:
+    - Disability tax credit parameter readme file.
+  date: 2023-10-03 23:05:56
+- bump: minor
+  changes:
+    added:
+    - Quebec work premium tax credit.
+  date: 2023-10-04 23:17:14

policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/README.md

@@ -1 +1 @@
-# DTC
+# Disability Tax Credit

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/applicable_assets.yaml

@@ -0,0 +1,10 @@
+description: Nova Scotia considers these assets when determining eligibility for the Income Assistance.
+values:
+  2021-01-01:
+    - real_and_personal_property
+    - household_liquid_assets
+metadata:
+  unit: list
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 21, Definitions (2)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC3_2

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/limit.yaml

@@ -0,0 +1,19 @@
+description: Nova Scotia limits its Income Assistance program to households with assets valued at less than this amount, based on household size.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 2_000
+  - threshold:
+      2021-01-01: 2
+    amount:
+      2021-01-01: 4_000
+metadata:
+  type: single_amount
+  threshold_unit: people
+  amount_unit: currency-CAD
+  period: year
+  label: Nova Scotia Income Assistance asset limit 
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 21, Assets (26), (1)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/basic_personal_amount/base.yaml

@@ -0,0 +1,15 @@
+description: Northwest Territories provides the following Basic Personal Amount.
+values:
+  2022-01-01: 15_609
+  2023-01-01: 16_593
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Northwest Territories Basic Personal Amount
+  reference:
+    - title: Income Tax Act - Section 2.16 Single Status Credit
+      href: https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=29
+    - title: 2022 Northwest Territories Personal Tax Credits Return - Basic Personal Amount
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-c/5012-c-22e.pdf#page=1
+    - title: 2023 Northwest Territories Personal Tax Credits Return - Basic Personal Amount
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt/td1nt-23e.pdf#page=1

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/couple/amount/with_children.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides the adapted premium credit up to this amount to eligible couples with at least one child.
+values:
+  2022-01-01: 4_523.20
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum adapted work premium amount for couple with at least one child
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/couple/amount/without_children.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides the adapted premium credit up to this amount to eligible couples without children.
+values:
+  2022-01-01: 3_075.78
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum adapted work premium amount for couple without children
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/couple/reduction.yaml

@@ -0,0 +1,25 @@
+description: Quebec reduces its adapted work premium to a couple at this rate based on the income. 
+brackets:
+  - rate:
+      2022-01-01: 0
+    threshold:
+      2022-01-01: 0
+  - rate:
+      2022-01-01: 0.1
+    threshold:
+      2022-01-01: 23_816
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec adapted work premium tax credit reduction rate for couples
+  reference:
+    - title: SPSD/M - 1.3.25.4.13.6 QAWPRRQuebec Adapted Work Premium for Disabled Reduction Rate(Page 1698)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.0.1.(c)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_0_1
+      # 10% * the amount by which the eligible individual’s total income for the year exceeds the reduction threshold for the adjusted work premium
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.1.(a)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_1
+      # For the year 2023, the amount of the adapted work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $23,816 to $25,198

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/single/amount/person_living_alone.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides the adapted premium credit up to this amount to eligible singles living alone.
+values:
+  2022-01-01: 1_973.90
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum adapted work premium amount for individual living alone
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/single/amount/single_parent.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides the adapted premium credit up to this amount to eligible singles with at least one child..
+values:
+  2022-01-01: 3_628.50
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum adapted work premium amount for single parents
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/single/reduction.yaml

@@ -0,0 +1,25 @@
+description: Quebec reduces its adapted work premium to a single individual at this rate based on the income. 
+brackets:
+  - rate:
+      2022-01-01: 0
+    threshold:
+      2022-01-01: 0
+  - rate:
+      2022-01-01: 0.1
+    threshold:
+      2022-01-01: 15_714
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec adapted work premium tax credit reduction rate for single
+  reference:
+    - title: SPSD/M - 1.3.25.4.13.6 QAWPRRQuebec Adapted Work Premium for Disabled Reduction Rate(Page 1698)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.0.1.(c)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_0_1
+      # 10% * the amount by which the eligible individual’s total income for the year exceeds the reduction threshold for the adjusted work premium
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.1.(a)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_1
+      # For the year 2023, the amount of the adapted work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $15,714 to $16,654

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/work_income_requirement.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits its adapted work premium credit to people with work income at least this amount.
+values:
+  2022-01-01: 1_200
+metadata:
+  unit: currency-CAD
+  label: Quebec adapted anual work premium work income requirement
+  reference:
+    - title: Revenu Quebec - Eligibility Requirements for the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/eligibility-requirements-for-the-work-premium-tax-credits/
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2. 1029.8.116.5.0.1.(b)i
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#DIVISION_II_17_1_CREDITS_TO_INCREASE_THE_INCENTIVE_TO_WORK_23799168

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/age_eligibility.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits its work premium tax credit to people at or above this age.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec work premium tax credit age eligibility
+  reference:
+    - title: Revenu Quebec - Eligibility Requirements for the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/eligibility-requirements-for-the-work-premium-tax-credits/
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §1.1029.8.116.1."eligible individual"(a)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_1

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/couple/amount/with_children.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides a work premium credit up to this amount to eligible couples with at least one child.
+values:
+  2022-01-01: 3_449.50
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum work premium amount for couple with at least one child
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/couple/amount/without_children.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides a work premium credit up to this amount to eligible couples without children.
+values:
+  2022-01-01: 1_600.57
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum work premium amount for couple without child
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/couple/reduction.yaml

@@ -0,0 +1,25 @@
+description: Quebec reduces its work premium to a couple at this rate based on the income. 
+brackets:
+  - rate:
+      2022-01-01: 0
+    threshold:
+      2022-01-01: 0
+  - rate:
+      2022-01-01: 0.1
+    threshold:
+      2022-01-01: 17_398
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec work premium tax credit reduction rate for couples
+  reference:
+    - title: SPSD/M - 1.3.25.4.12.6 QWPRRQuebec Work Premium Reduction Rate (Page 1682)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.(c)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5
+      # 10% * the amount by which the eligible individual’s total income for the year exceeds the work premium reduction threshold
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.1.(a)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_1
+      # For year 2023, the amount of the general work premium reduction threshold applicable to an individual who has an eligible spouse for the year is changed from $17,398 to $18,338

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/couple/work_income_requirement.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits its work premium credit to couples with work income at least this amount.
+values:
+  2022-01-01: 3_600
+metadata:
+  unit: currency-CAD
+  label: Quebec work premium tax credit work income requirement for couples 
+  reference:
+    - title: Revenu Quebec - Eligibility Requirements for the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/eligibility-requirements-for-the-work-premium-tax-credits/
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2. 1029.8.116.5.(b)ii
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#DIVISION_II_17_1_CREDITS_TO_INCREASE_THE_INCENTIVE_TO_WORK_23799168

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/single/amount/person_living_alone.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides a work premium credit up to this amount to eligible singles living alone.
+values:
+  2022-01-01: 1_025.21
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum work premium amount for individual living alone
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/single/amount/single_parent.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides a work premium credit up to this amount to eligible singles with at least one child.
+values:
+  2022-01-01: 2_651.40
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec maximum work premium amount for single parent
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    # Legal reference unavailable

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/single/reduction.yaml

@@ -0,0 +1,25 @@
+description: Quebec reduces its work premium to a single individual at this rate based on the income. 
+brackets:
+  - rate:
+      2022-01-01: 0
+    threshold:
+      2022-01-01: 0
+  - rate:
+      2022-01-01: 0.1
+    threshold:
+      2022-01-01: 11_238
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec work premium tax credit reduction rate for single
+  reference:
+    - title: SPSD/M - 1.3.25.4.12.6 QWPRRQuebec Work Premium Reduction Rate (Page 1682)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 3
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf#page=15
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.(c)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5
+      # 10% * the amount by which the eligible individual’s total income for the year exceeds the work premium reduction threshold
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2.1029.8.116.5.1.(a)
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#se:1029_8_116_5_1
+      # For year 2023, the amount of the general work premium reduction threshold applicable to an individual who does not have an eligible spouse for the year is changed from $11,238 to $11,842

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/general_work_premium/single/work_income_requirement.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits its work premium credit to singles with work income at least this amount.
+values:
+  2022-01-01: 2_400
+metadata:
+  unit: currency-CAD
+  label: Quebec work premium tax credit work income requirement for singles 
+  reference:
+    - title: Revenu Quebec - Eligibility Requirements for the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/eligibility-requirements-for-the-work-premium-tax-credits/
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2. 1029.8.116.5.(b)i
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#DIVISION_II_17_1_CREDITS_TO_INCREASE_THE_INCENTIVE_TO_WORK_23799168

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/supplement/amount/couple.yaml

@@ -0,0 +1,12 @@
+description: Quebec provides this amount of supplement to eligible couple for work premium tax credit.
+values:
+  2022-01-01: 4_800
+metadata:
+  unit: currency-CAD
+  label: Quebec work premium supplement amount for couple
+  reference:
+    - title: Revenu Quebec - Amount of the Work Premium Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/work-premium-tax-credits/tax-credit-amounts/
+    - title: Taxation Act(CQLR c I-3), Part I, Book IX, Title III, Division II.17.1 §2. 1029.8.116.5.0.2.
+      href: https://www.canlii.org/en/qc/laws/stat/cqlr-c-i-3/latest/cqlr-c-i-3.html#DIVISION_II_17_1_CREDITS_TO_INCREASE_THE_INCENTIVE_TO_WORK_23799168
+      # individual: an amount equal to the product obtained by multiplying $200 by the total number of eligible months