Alberta Caregiver Amount #487

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SirMalamute wants to merge 67 commits into PolicyEngine:master from SirMalamute:abcaregiveramount

changelog_entry.yaml

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+Diff line change
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+    - bump: minor
+      changes:
+        added:
+        - Alberta caregiver amount.

.../parameters/gov/provinces/ab/tax/income/credits/credits_return/age_eligibility/lower.yaml

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+    description: Alberta limits its caregiver amount to disabled adult dependants above this age.
+    values:
+-01-01: 18
+    metadata:
+      unit: year
+      period: year
+      label: Alberta caregiver credit adult dependant lower age eligibility
+      reference:
+      - title: Province of Alberta - Alberta Child and Family Benefit (2022)
+        href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+      - title: Province of Alberta - Alberta Child and Family Benefit (2023)
+        href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+      - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (b) (ii) (D)
+        href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

.../parameters/gov/provinces/ab/tax/income/credits/credits_return/age_eligibility/upper.yaml

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+    description: Alberta limits its caregiver amount to non-disabled adult dependants above this age.
+    values:
+-01-01: 65
+    metadata:
+      unit: year
+      period: year
+      label: Alberta caregiver credit adult dependant higher age eligibility
+      reference:
+      - title: Province of Alberta - Alberta Child and Family Benefit (2022)
+        href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+      - title: Province of Alberta - Alberta Child and Family Benefit (2023)
+        href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+      - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (c)
+        href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

.../gov/provinces/ab/tax/income/credits/credits_return/lower_dependant_income_threshold.yaml

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+    description: Alberta limits the caregiver amount to dependants with income below this threshold.
+    values:
+-01-01: 17_826
+-01-01: 19_331
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Alberta caregiver amount dependent lower income threshold
+      reference:
+        - title: Government of Canada - Alberta Caregiver Amount (2022)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+        - title: Government of Canada - Alberta Caregiver Amount (2023)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+        - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (b) (iv)
+          href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

...gine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/max_amount.yaml

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+Diff line change
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+    description: Alberta provides the following maximum caregiver amount.
+    values:
+-01-01: 11_212
+-01-01: 12_158
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Alberta caregiver amount max amount
+      reference:
+        - title: Government of Canada - Alberta Caregiver Amount (2022)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+        - title: Government of Canada - Alberta Caregiver Amount (2023)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+        - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (c)
+          href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

.../gov/provinces/ab/tax/income/credits/credits_return/upper_dependant_income_threshold.yaml

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-Original file line number
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+    description: Alberta limits the caregiver amount for dependants above this income threshold.
+    values:
+-01-01: 29_038
+-01-01: 31_489
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Alberta caregiver amount upper dependant income threshold
+      reference:
+        - title: Government of Canada - Alberta Caregiver Amount (2022)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+        - title: Government of Canada - Alberta Caregiver Amount (2023)
+          href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+        - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000, Division 3 (d) (iii)
+          href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml

-Original file line number
+Diff line change
@@ Expand Up / @@ -6,6 +6,7 @@ values: @@
         - ab_pension_credit
         - ab_spouse_and_common_law_partner_amount_credit
         - ab_basic_personal_amount
+        - ab_caregiver_amount
     metadata:
       unit: list
@@ Expand Down @@

..._canada/tests/gov/provinces/ab/tax/income/credits/credits_return/ab_caregiver_amount.yaml

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+    - name: Dependant Over 18 with net income between 19,331 and 31,489
+      period: 2023
+      input:
+        age: 19
+        is_disabled: true
+        cohabitating_dependant: true
+        individual_net_income: 20_000
+        province_code: AB
+      output:
+        ab_caregiver_amount: 11_489
+    - name: Dependant Over 18 with net income below 19,331
+      period: 2023
+      input:
+        age: 19
+        is_disabled: true
+        cohabitating_dependant: true
+        individual_net_income: 10_000
+        province_code: AB
+      output:
+        ab_caregiver_amount: 12_158
+    - name: Dependant Over 65 with net income below 19,331
+      period: 2023
+      input:
+        age: 66
+        cohabitating_dependant: true
+        individual_net_income: 10_000
+        province_code: AB
+      output:
+        ab_caregiver_amount: 12_158
+    - name: Dependant Over 65 with net income between 19,331 and 31,489
+      period: 2023
+      input:
+        age: 67
+        cohabitating_dependant: true
+        individual_net_income: 20_000
+        province_code: AB
+      output:
+        ab_caregiver_amount: 11_489
+    - name: Dependant Over 65 with net income over 31,489
+      period: 2023
+      input:
+        age: 25
+        is_disabled: true
+        cohabitating_dependant: false
+        individual_net_income: 40_000
+        province_code: AB
+      output:
+        ab_caregiver_amount: 0

...ests/gov/provinces/ab/tax/income/credits/credits_return/ab_caregiver_amount_eligible.yaml

-Original file line number
+Diff line change
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+    - name: Dependant Over 18 with net income between 19,331 and 31,489
+      period: 2023
+      input:
+        age: 19
+        is_disabled: true
+        cohabitating_dependant: true
+        individual_net_income: 20_000
+        province_code: AB
+      output:
+        ab_caregiver_amount_eligible: true
+    - name: Dependant Over 18 with net income below 19,331
+      period: 2023
+      input:
+        age: 19
+        is_disabled: true
+        cohabitating_dependant: true
+        individual_net_income: 10_000
+        province_code: AB
+      output:
+        ab_caregiver_amount_eligible: true
+    - name: Dependant Over 65 with net income over 31,489
+      period: 2023
+      input:
+        age: 25
+        is_disabled: true
+        cohabitating_dependant: false
+        individual_net_income: 40_000
+        province_code: AB
+      output:
+        ab_caregiver_amount_eligible: false

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_caregiver_amount.py

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-Original file line number
+Diff line change
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+    from policyengine_canada.model_api import *
+    class ab_caregiver_amount(Variable):
+        value_type = float
+        entity = Person
+        label = "Alberta caregiver amount"
+        unit = CAD
+        definition_period = YEAR
+        reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+        defined_for = "ab_caregiver_amount_eligible"
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.provinces.ab.tax.income.credits.credits_return
+            # Whether the person is eligible or not (income based)
+            net_income = max_(
+,
+                p.upper_dependant_income_threshold
+                - person("ab_dependant_net_income", period),
+            )
+            cohabitating_dependant = person("cohabitating_dependant", period)
+            caregiver_amount = (
+                net_income
+                * person("ab_caregiver_amount_eligible", period)
+                * cohabitating_dependant
+            )
+            return min_(caregiver_amount, p.max_amount)

...gine_canada/variables/gov/provinces/ab/tax/credits_return/ab_caregiver_amount_eligible.py

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-Original file line number
+Diff line change
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+    from policyengine_canada.model_api import *
+    class ab_caregiver_amount_eligible(Variable):
+        value_type = bool
+        entity = Person
+        label = "Eligible person for the Alberta caregiver amount"
+        definition_period = YEAR
+        reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+        defined_for = ProvinceCode.AB
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.provinces.ab.tax.income.credits.credits_return
+            dependant_net_income = person("ab_dependant_net_income", period)
+            return dependant_net_income <= p.upper_dependant_income_threshold

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_dependant_net_income.py

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+Diff line change
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+    from policyengine_canada.model_api import *
+    class ab_dependant_net_income(Variable):
+        value_type = float
+        entity = Person
+        label = "Alberta caregiver amount dependant net income"
+        unit = CAD
+        definition_period = YEAR
+        reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+        defined_for = ProvinceCode.AB
+        def formula(person, period, parameters):
+            p = parameters(
+                period
+            ).gov.provinces.ab.tax.income.credits.credits_return
+            # Whether the person is dependant (65 or older/ disabled)
+            age = person("age", period)
+            disabled = person("is_disabled", period)
+            is_dependant = person("is_dependant", period)
+            eligible_dependant = (age >= p.age_eligibility.upper) | (
+                age >= p.age_eligibility.lower & disabled
+            ) & is_dependant
+            income = person("individual_net_income", period)
+            dependant_net_income = income * eligible_dependant
+            return dependant_net_income

policyengine_canada/variables/household/cohabitating_dependant.py

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+Diff line change
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+    from policyengine_canada.model_api import *
+    class cohabitating_dependant(Variable):
+        value_type = bool
+        entity = Person
+        label = "Dependant living with the head of household"
+        documentation = "Whether your spouse's or common-law partner's dependant lives with you or not."
+        definition_period = YEAR
+        reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1"

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