Nova Scotia Basic Personal Amount

Fixes PolicyEngine#395 Add income threshold back, and use where as return
okeyiii · Sep 6, 2023 · 92d4e06 · 92d4e06
1 parent dec4499
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diff --git a/...inces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml b/...inces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml
@@ -0,0 +1,12 @@
+description: Nova Scotia lower income threshold for maximum basic personal amount in basic personal amount.
+
+values: 
+ 2022-01-01: 25_000
+metadata:
+ unit: currency-CAD
+ label: Nova Scotia Basic Personal Amount Lower Income Threshold
+ reference: 
+ - title: Nova Scotia Basic Personal Amount
+ href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf
+ - title: Nova Scotia Basic Personal Amount
+ href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf
diff --git a/...es/ns/tax/income/credits/basic_personal_amount/additional_amount/max_personal_amount.yaml b/...es/ns/tax/income/credits/basic_personal_amount/additional_amount/max_personal_amount.yaml
@@ -0,0 +1,13 @@
+description: Nova Scotia provides this max personal amount under the basic personal amount.
+values: 
+ 2022-01-01: 11_481
+metadata:
+ unit: currency-CAD
+ label: Nova Scotia basic personal amount max personal amount
+ reference: 
+ - title: 2022 Nova Scotia Personal Tax Credits Return
+ href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+ - title: 2022 Worksheet NS428
+ href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf#page=1
+ - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada
+ href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24
diff --git a/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py b/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
@@ -30,4 +30,10 @@ def formula(person, period, parameters):
  reduced_additional_amount, p.additional_amount.additional_amount
  )
 
- return p.base + additional_amount
+ return where(
+ taxable_income <= p.additional_amount.income_threshold,
+ p.additional_amount.max_personal_amount,
+ p.base + additional_amount,
+ )
+
+ # p.base + additional_amount