Nova Scotia Spouse or Common-law Partner Amount #476

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okeyiii wants to merge 5 commits into PolicyEngine:master from okeyiii:okeyiii/issue475

changelog_entry.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,4 @@
+    - bump: minor
+      changes:
+        added:
+        - Nova Scotia spouse and common law partner amount.

...meters/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount/base.yaml

-Original file line number
+Diff line change
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+    description: Nova Scotia provides this spouse and common-law partner amount base credit amount.
+    values:
+-01-01: 9_329
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Nova Scotia spouse and common-law partner amount credit base
+      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-c/5003-c-22e.pdf#page=1
+      - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10C
+        href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24

...ameters/gov/provinces/ns/tax/income/credits/spouse_and_common_law_partner_amount/cap.yaml

-Original file line number
+Diff line change
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+    description: Nova Scotia caps the spouse and common-law partner amount credit at this amount.
+    values:
+-01-01: 8_481
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Nova Scotia spouse and common-law partner amount credit cap
+      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-c/5003-c-22e.pdf#page=1
+      # The legal code does not specify the maximum credit amount
+      - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10C
+        href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24

...vinces/ns/tax/income/credits/spouse_and_common_law_partner_amount_credit/integration.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,56 @@
+    - name: Integration - spouse with income <= 848
+      period: 2023
+      absolute_error_margin: 0.01
+      input:
+        people:
+          parent1:
+            age: 40
+            individual_net_income: 20_000
+          parent2:
+            age: 39
+            is_spouse: true
+            individual_net_income: 0
+        household:
+          members: [parent1, parent2]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 8_481
+    - name: Integration - spouse with 848<= income <= 9329
+      period: 2023
+      absolute_error_margin: 0.01
+      input:
+        people:
+          parent1:
+            age: 40
+            individual_net_income: 20_000
+          parent2:
+            age: 39
+            is_spouse: true
+            individual_net_income: 849
+        household:
+          members: [parent1, parent2]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 8_480
+    - name: Integration - spouse with income >= 9329
+      period: 2023
+      absolute_error_margin: 0.01
+      input:
+        people:
+          parent1:
+            age: 40
+            individual_net_income: 20_000
+          parent2:
+            age: 39
+            is_spouse: true
+            individual_net_income: 9_400
+        household:
+          members: [parent1, parent2]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 0

..._and_common_law_partner_amount_credit/ns_spouse_and_common_law_partner_amount_credit.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,117 @@
+    - name: Househod with no spouse income
+      period: 2023
+      input:
+        people:
+          head:
+            spouse_income: 0
+          spouse:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 8_481
+    - name: Not married are not eligible for an amount
+      period: 2023
+      input:
+        people:
+          head:
+            spouse_income: 0
+        household:
+          members: [head]
+          province_code: NS
+          is_married: false
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 0
+    - name: House hold with spouse income lower than 848
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 847
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 8_481
+    - name: House hold with spouse income between (848, 9_329)
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 849
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 8_480
+    - name: House hold with spouse income between (848, 9_329)
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 9_328
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 1
+    - name: House hold with spouse income between (848, 9_329) 2
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 9_000
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 329
+    - name: House hold with spouse income is 9_329
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 9_329
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 0
+    - name: House hold with spouse income more than 9_329
+      period: 2023
+      input:
+        people:
+          spouse:
+            spouse_income: 9_400
+          head:
+            spouse_income: 0
+        household:
+          members: [head, spouse]
+          province_code: NS
+          is_married: true
+      output:
+        ns_spouse_and_common_law_partner_amount_credit: 0

...les/gov/provinces/ns/tax/income/credits/ns_spouse_and_common_law_partner_amount_credit.py

-Original file line number
+Diff line change
@@ -0,0 +1,28 @@
+    from policyengine_canada.model_api import *
+    class ns_spouse_and_common_law_partner_amount_credit(Variable):
+        value_type = float
+        entity = Household
+        label = "Nova Scotia spouse and common-law partner amount credit"
+        unit = CAD
+        definition_period = YEAR
+        defined_for = ProvinceCode.NS
+        reference = (
+            "https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1",
+            "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1",
+            "https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=24",
+        )
+        def formula(household, period, parameters):
+            person = household.members
+            total_spouse_income = add(household, period, ["spouse_income"])
+            p = parameters(
+                period
+            ).gov.provinces.ns.tax.income.credits.spouse_and_common_law_partner_amount
+            reduced_base_amount = max_(0, (p.base - total_spouse_income))
+            # Adding married condition to avoid amount for single filers
+            is_married = household("is_married", period)
+            capped_credit = min_(p.cap, reduced_base_amount)
+            return capped_credit * is_married

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