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Nunavut single status credit
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runyao-yin committed Aug 10, 2023
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21 changes: 21 additions & 0 deletions CHANGELOG.md
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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
Expand Down Expand Up @@ -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
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15 changes: 15 additions & 0 deletions changelog.yaml
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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
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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
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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
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@@ -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

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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
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@@ -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
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@@ -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
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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
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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
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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
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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
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@@ -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
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@@ -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
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@@ -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
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@@ -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
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@@ -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
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@@ -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
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@@ -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
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@@ -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
Original file line number Diff line number Diff line change
@@ -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
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