From 92d4e0615094e1a1ef04539753406c4775f6b6bc Mon Sep 17 00:00:00 2001
From: okeyiii <96802936+okeyiii@users.noreply.github.com>
Date: Wed, 6 Sep 2023 00:47:09 +0000
Subject: [PATCH] Nova Scotia Basic Personal Amount Fixes #395 Add income
 threshold back, and use where as return

---
 .../additional_amount/income_threshold.yaml         | 12 ++++++++++++
 .../additional_amount/max_personal_amount.yaml      | 13 +++++++++++++
 .../tax/income/credits/ns_basic_personal_amount.py  |  8 +++++++-
 3 files changed, 32 insertions(+), 1 deletion(-)
 create mode 100644 policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml
 create mode 100644 policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/max_personal_amount.yaml

diff --git a/policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml b/policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/income_threshold.yaml
new file mode 100644
index 000000000..960ff8b36
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/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/policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/max_personal_amount.yaml b/policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/basic_personal_amount/additional_amount/max_personal_amount.yaml
new file mode 100644
index 000000000..384659688
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/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/policyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py b/policyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
index 810fe4c23..5902344d6 100644
--- a/policyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
+++ b/policyengine_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