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2 changes: 1 addition & 1 deletion
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policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/README.md
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# DTC | ||
# Disability Tax Credit |
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...s/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/applicable_assets.yaml
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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 |
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...da/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/limit.yaml
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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 |
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...ine_canada/parameters/gov/provinces/nt/tax/income/credits/basic_personal_amount/base.yaml
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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 |
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.../qc/tax/income/credits/work_premium/adapted_work_premium/couple/amount/with_children.yaml
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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 |
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.../tax/income/credits/work_premium/adapted_work_premium/couple/amount/without_children.yaml
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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 |
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...v/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/couple/reduction.yaml
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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 |
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...x/income/credits/work_premium/adapted_work_premium/single/amount/person_living_alone.yaml
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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 |
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.../qc/tax/income/credits/work_premium/adapted_work_premium/single/amount/single_parent.yaml
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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 |
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...v/provinces/qc/tax/income/credits/work_premium/adapted_work_premium/single/reduction.yaml
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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 |
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...nces/qc/tax/income/credits/work_premium/adapted_work_premium/work_income_requirement.yaml
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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 |
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...e_canada/parameters/gov/provinces/qc/tax/income/credits/work_premium/age_eligibility.yaml
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---|---|---|
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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 |
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.../qc/tax/income/credits/work_premium/general_work_premium/couple/amount/with_children.yaml
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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 |
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.../tax/income/credits/work_premium/general_work_premium/couple/amount/without_children.yaml
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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 |
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...v/provinces/qc/tax/income/credits/work_premium/general_work_premium/couple/reduction.yaml
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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 |
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.../tax/income/credits/work_premium/general_work_premium/couple/work_income_requirement.yaml
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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 |
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...x/income/credits/work_premium/general_work_premium/single/amount/person_living_alone.yaml
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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 |
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.../qc/tax/income/credits/work_premium/general_work_premium/single/amount/single_parent.yaml
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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 |
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...v/provinces/qc/tax/income/credits/work_premium/general_work_premium/single/reduction.yaml
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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 |
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.../tax/income/credits/work_premium/general_work_premium/single/work_income_requirement.yaml
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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 |
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...parameters/gov/provinces/qc/tax/income/credits/work_premium/supplement/amount/couple.yaml
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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 |
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