Nunavut single status credit

Fixes PolicyEngine#391
runyao-yin · Aug 10, 2023 · a49a634 · a49a634
2 parents 890e2db + 2f41c6e
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diff --git a/CHANGELOG.md b/CHANGELOG.md
@@ -5,6 +5,24 @@ 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).
 
+## [0.75.0] - 2023-08-10 01:36:53
+
+### Added
+
+- Quebec basic personal amount.
+
+## [0.74.0] - 2023-08-10 01:10:48
+
+### Added
+
+- Quebec family allowance tax credit.
+
+## [0.73.0] - 2023-08-09 23:04:22
+
+### Added
+
+- Canada employment amount.
+
 ## [0.72.0] - 2023-08-08 01:39:11
 
 ### Added
@@ -564,6 +582,9 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.75.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.74.0...0.75.0
+[0.74.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.73.0...0.74.0
+[0.73.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.72.0...0.73.0
 [0.72.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.71.0...0.72.0
 [0.71.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.70.0...0.71.0
 [0.70.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.69.0...0.70.0

diff --git a/changelog.yaml b/changelog.yaml
@@ -461,3 +461,18 @@
     added:
     - Manitoba basic personal amount.
   date: 2023-08-08 01:39:11
+- bump: minor
+  changes:
+    added:
+    - Canada employment amount.
+  date: 2023-08-09 23:04:22
+- bump: minor
+  changes:
+    added:
+    - Quebec family allowance tax credit.
+  date: 2023-08-10 01:10:48
+- bump: minor
+  changes:
+    added:
+    - Quebec basic personal amount.
+  date: 2023-08-10 01:36:53
diff --git a/...canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/income_sources.yaml b/...canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/income_sources.yaml
@@ -0,0 +1,12 @@
+description: Canada considers the following income sources when computing the employment amount credit.
+values:
+  2022-01-01:
+    - employment_income
+    - other_employment_income
+metadata:
+  unit: list
+  reference:
+  - title: Government of Canada, Line 31260 – Canada employment amount
+    href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31260-canada-employment-amount.html
+  - title: Canada Income Tax Act, 118 (10) - Canada employment credit
+    href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.html
diff --git a/...ine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml b/...ine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml
@@ -0,0 +1,12 @@
+description: Canada provides the following maximum amount under the Canada employment amount. 
+values:
+  2022-01-01: 1_287
+metadata:
+  unit: currency-CAD
+  label: Canada Employment Amount max amount
+  reference:
+  - title: Government of Canada, Line 31260 – Canada employment amount
+    href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31260-canada-employment-amount.html
+    # The law specifies $1,000.
+  - title: Canada Income Tax Act, 118 (10) - Canada employment credit
+    href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.html
diff --git a/...cyengine_canada/parameters/gov/provinces/qc/tax/income/credits/basic_personal_amount.yaml b/...cyengine_canada/parameters/gov/provinces/qc/tax/income/credits/basic_personal_amount.yaml
@@ -0,0 +1,16 @@
+description: Quebec provides this Basic Personal Amount.
+values:
+  2022-01-01: 16_143
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec Basic Personal Amount
+  reference:
+    - title: Quebec 2022 Income Tax Return - Non-refundable tax credits - Line 350
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D-V%282022-12%29.pdf#page=3
+    - title: Revenu Quebec – Basic Personal Amount (Line 350)
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-350/
+    - title: Taxation Act(CQLR c I-3), Part I, Book V, Title I, Chapter I.0.1, 752.0.0.1
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=fr#se:752_0_0_1
+      # $14,890 in the legal reference, increased due to the inflation adjustments
+
diff --git a/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/age_eligibility.yaml b/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/age_eligibility.yaml
@@ -0,0 +1,11 @@
+description: Quebec limits its family allowance to eligible dependent children at or below this age.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec family allowance credit child age eligibility
+  reference:
+    - title: Revenu Quebec - Amount of the Family Allowance payment
+      href: https://www.rrq.gouv.qc.ca/en/enfants/naissance/paiement_soutien_enfants/Pages/montant.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.8 "eligible dependent child"
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=fr#se:1029_8_61_8
diff --git a/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/child_amount/max.yaml b/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/child_amount/max.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this maximum amount under the family allowance tax credit for each eligible child.
+values:
+  2023-01-01: 2_782
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit maximum amount per child
+  reference:
+    - title: Retraite Québec - Amount of the Family Allowance payment
+      href: https://www.rrq.gouv.qc.ca/en/enfants/naissance/paiement_soutien_enfants/Pages/montant.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. subparagraph a of the third paragraph 
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $2,515 in the legal reference, increased due to the inflation adjustments
diff --git a/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/child_amount/min.yaml b/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/fa/child_amount/min.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this minimum amount under the family allowance tax credit for each eligible child.
+values:
+  2023-01-01: 1_107
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit minimum amount per child
+  reference:
+    - title: Retraite Québec - Amount of the Family Allowance payment
+      href: https://www.rrq.gouv.qc.ca/en/enfants/naissance/paiement_soutien_enfants/Pages/montant.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. subparagraph e of the third paragraph 
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $1,000 in the legal reference, increased due to the inflation adjustments
diff --git a/...ada/parameters/gov/provinces/qc/tax/income/credits/fa/reduction/single_parent_family.yaml b/...ada/parameters/gov/provinces/qc/tax/income/credits/fa/reduction/single_parent_family.yaml
@@ -0,0 +1,21 @@
+description: Quebec reduces its family allowance tax credit at this rate for a single parent family based on family income.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Quebec family allowance tax credit reduction for single parent family
+  reference:
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (a)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.22.1.
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # For the taxation year 2023, the amount of the family allowance reduction threshold applicable to an individual who does not have a cohabiting spouse at the beginning of a particular month of the year is changed from $37,752 to $40,168
+brackets:
+  - threshold:
+      2023-01-01: 0
+    rate:
+      2023-01-01: 0 # no reduction when income under $40,168
+  - threshold:
+      2023-01-01: 40_168
+    rate:
+      2023-01-01: 0.04
diff --git a/...canada/parameters/gov/provinces/qc/tax/income/credits/fa/reduction/two_parent_family.yaml b/...canada/parameters/gov/provinces/qc/tax/income/credits/fa/reduction/two_parent_family.yaml
@@ -0,0 +1,21 @@
+description: Quebec reduces its family allowance tax credit at this rate for a two-parent family based on family income.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Quebec family allowance tax credit reduction for two parent family
+  reference:
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (a)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.22.1.
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # For the taxation year 2023, the amount of the family allowance reduction threshold applicable to an individual who has a cohabiting spouse at the beginning of a particular month of the year is changed from $51,893 to $55,183.
+brackets:
+  - threshold:
+      2023-01-01: 0
+    rate:
+      2023-01-01: 0 # no reduction when income under $55,183
+  - threshold:
+      2023-01-01: 55_183
+    rate:
+      2023-01-01: 0.04
diff --git a/...e_canada/parameters/gov/provinces/qc/tax/income/credits/fa/shared_custody_multiplier.yaml b/...e_canada/parameters/gov/provinces/qc/tax/income/credits/fa/shared_custody_multiplier.yaml
@@ -0,0 +1,14 @@
+description: Quebec multiplies its family allowance tax credit by this factor for parents with shared custody of a child.
+values:
+  2023-01-01: 0.5
+metadata:
+  unit: /1
+  label: Quebec family allowance tax credit shared custody multiplier
+  reference:
+    - title: Retraite Québec - You share custody of the child
+      href: https://www.rrq.gouv.qc.ca/en/enfants/changement_garde/Pages/obtenez_garde_partagee.aspx
+      # a child is in shared custody when the child lives alternately with each parent between 40% and 60% of the time each month.
+    - title: Retraite Québec - CalculAide for Family Allowance payments
+      href: https://www.rrq.gouv.qc.ca/en/services/services_en_ligne/soutien_aux_enfants/Pages/calcul_aide.aspx
+      # this tool assume 50% of the credit for each parent
+    # Legal reference unavailable
diff --git a/...ne_canada/parameters/gov/provinces/qc/tax/income/credits/fa/single_parent_amount/max.yaml b/...ne_canada/parameters/gov/provinces/qc/tax/income/credits/fa/single_parent_amount/max.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this maximum amount under the family allowance tax credit for individuals without a cohabiting spouse.
+values:
+  2023-01-01: 976
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit maximum amount for single parent family
+  reference:
+    - title: Retraite Québec - Amount of the Family Allowance payment
+      href: https://www.rrq.gouv.qc.ca/en/enfants/naissance/paiement_soutien_enfants/Pages/montant.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. subparagraph b of the third paragraph
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $882 in the legal reference, increased due to the inflation adjustments
diff --git a/...ne_canada/parameters/gov/provinces/qc/tax/income/credits/fa/single_parent_amount/min.yaml b/...ne_canada/parameters/gov/provinces/qc/tax/income/credits/fa/single_parent_amount/min.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this minimum amount under the family allowance tax credit for individuals with a cohabiting spouse.
+values:
+  2023-01-01: 389
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit minimum amount for single parent family
+  reference:
+    - title: Retraite Québec - Amount of the Family Allowance payment
+      href: https://www.rrq.gouv.qc.ca/en/enfants/naissance/paiement_soutien_enfants/Pages/montant.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. subparagraph f of the third paragraph
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $352 in the legal reference, increased due to the inflation adjustments
diff --git a/...ters/gov/provinces/qc/tax/income/credits/fa/supplement/handicapped_child/base_amount.yaml b/...ters/gov/provinces/qc/tax/income/credits/fa/supplement/handicapped_child/base_amount.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this base amount under the family allowance tax credit for each disabled child.
+values:
+  2023-01-01: 2_616
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit disabled child base amount 
+  reference:
+    - title: Retraite Québec - Retraite Québec
+      href: https://www.rrq.gouv.qc.ca/en/enfants/enfant_handicape/Pages/enfant_handicape.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (b)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $198 monthly($2376 yearly) in the legal reference,  increased due to the inflation adjustments
diff --git a/.../qc/tax/income/credits/fa/supplement/handicapped_child/exceptional_care_amount/tier1.yaml b/.../qc/tax/income/credits/fa/supplement/handicapped_child/exceptional_care_amount/tier1.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this amount in its family allowance tax credit for each disabled child with exceptional care tier 1.
+values:
+  2023-01-01: 13_224
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit tier 1 exceptional care disabled child base amount 
+  reference:
+    - title: Retraite Québec - Retraite Québec
+      href: https://www.rrq.gouv.qc.ca/en/enfants/enfant_handicape/Pages/enfant_handicape.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (c)i
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $995 monthly($11,940 yearly) in the legal reference,  increased due to the inflation adjustments
diff --git a/.../qc/tax/income/credits/fa/supplement/handicapped_child/exceptional_care_amount/tier2.yaml b/.../qc/tax/income/credits/fa/supplement/handicapped_child/exceptional_care_amount/tier2.yaml
@@ -0,0 +1,12 @@
+description: Quebec provides this amount in its family allowance tax credit for each disabled child with exceptional care tier 2.
+values:
+  2023-01-01: 8_796
+metadata:
+  unit: currency-CAD
+  label: Quebec family allowance tax credit tier 2 exceptional care disabled child base amount 
+  reference:
+    - title: Retraite Québec - Retraite Québec
+      href: https://www.rrq.gouv.qc.ca/en/enfants/enfant_handicape/Pages/enfant_handicape.aspx
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (c)ii
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $663 monthly($7,956 yearly) in the legal reference,  increased due to the inflation adjustments
diff --git a/.../gov/provinces/qc/tax/income/credits/fa/supplement/school_supplies/handicapped_child.yaml b/.../gov/provinces/qc/tax/income/credits/fa/supplement/school_supplies/handicapped_child.yaml
@@ -0,0 +1,28 @@
+description: Quebec provides this yearly amount for the purchase of school supplies based on the age of handicapped child.
+brackets:
+  - amount:
+      2023-01-01: 0
+    threshold:
+      2023-01-01: 0
+  - amount:
+      2023-01-01: 115
+    threshold:
+      2023-01-01: 4
+  - amount:
+      2023-01-01: 0
+    threshold:
+      2023-01-01: 18
+metadata:
+  type: single_amount
+  threshold_unit: year
+  amount_unit: currency-CAD
+  label: Quebec family allowance handicapped child school supplies amount
+  reference:
+    - title: Retraite Québec - Amounts and payment of Family Allowance
+      href: https://www.rrq.gouv.qc.ca/en/programmes/soutien_enfants/paiement/Pages/montant.aspx
+    - title: Retraite Québec - Supplement for the Purchase of School Supplies
+      href: https://www.rrq.gouv.qc.ca/en/enfants/Pages/supplement-achat-fournitures-scolaires.aspx
+      # you receive the Supplement for Handicapped Children for a child aged 4 to 17
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (d)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $104 in the legal reference,  increased due to the inflation adjustments
diff --git a/.../provinces/qc/tax/income/credits/fa/supplement/school_supplies/non_handicapped_child.yaml b/.../provinces/qc/tax/income/credits/fa/supplement/school_supplies/non_handicapped_child.yaml
@@ -0,0 +1,28 @@
+description: Quebec provides this yearly amount for the purchase of school supplies based on the age of child.
+brackets:
+  - amount:
+      2023-01-01: 0
+    threshold:
+      2023-01-01: 0
+  - amount:
+      2023-01-01: 115
+    threshold:
+      2023-01-01: 4
+  - amount:
+      2023-01-01: 0
+    threshold:
+      2023-01-01: 17
+metadata:
+  type: single_amount
+  threshold_unit: year
+  amount_unit: currency-CAD
+  label: Quebec family allowance school supplies amount
+  reference:
+    - title: Retraite Québec - Amounts and payment of Family Allowance
+      href: https://www.rrq.gouv.qc.ca/en/programmes/soutien_enfants/paiement/Pages/montant.aspx
+    - title: Retraite Québec - Supplement for the Purchase of School Supplies
+      href: https://www.rrq.gouv.qc.ca/en/enfants/Pages/supplement-achat-fournitures-scolaires.aspx
+      # your child is aged 4 to 16 
+    - title: Quebec I-3 - Taxation Act, Part I, Book IX, Title III, Chapter III.1, DIVISION II.11.2, 1029.8.61.18. (d)
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=en#ga:l_i-gb:l_ix-gc:l_iii-gd:l_iii_1-ge:l_ii_11_2-h1
+      # $104 in the legal reference,  increased due to the inflation adjustments
diff --git a/policyengine_canada/tests/gov/cra/tax/income/credits/canada_employment_amount.yaml b/policyengine_canada/tests/gov/cra/tax/income/credits/canada_employment_amount.yaml
@@ -0,0 +1,23 @@
+- name: Capped at 1,287
+  period: 2022
+  input:
+    employment_income: 1_100
+    other_employment_income: 200
+  output:
+    canada_employment_amount: 1_287
+
+- name: No income
+  period: 2022
+  input:
+    employment_income: 0
+    other_employment_income: 0
+  output:
+    canada_employment_amount: 0
+
+- name: Below cap
+  period: 2022
+  input:
+    employment_income: 1_000
+    other_employment_income: 200
+  output:
+    canada_employment_amount: 1_200
diff --git a/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/fa/qc_fa_credit.yaml b/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/fa/qc_fa_credit.yaml
@@ -0,0 +1,8 @@
+- name: Quebec family allowance credit amount
+  period: 2023
+  input:
+    qc_fa_payment: 1_000
+    qc_fa_supplement: 2_000
+    province_code: QC
+  output:
+    qc_fa_credit: 3_000
diff --git a/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/fa/qc_fa_eligibility.yaml b/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/fa/qc_fa_eligibility.yaml
@@ -0,0 +1,15 @@
+- name: Quebec family allowance eligible individual
+  period: 2023
+  input:
+    own_children_in_household: 3
+    province_code: QC
+  output:
+    qc_fa_eligibility: true
+
+- name: Quebec family allowance non-eligible individual
+  period: 2023
+  input:
+    own_children_in_household: 0
+    province_code: QC
+  output:
+    qc_fa_eligibility: false