British Columbia Disability Credit

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - British Columbia disability credit.

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/base.yaml

@@ -0,0 +1,25 @@
+description: British Columbia provides an additional disability credit of this amount, based on age.
+brackets: 
+  - threshold:
+      2022-01-01: 0
+    amount:
+      2022-01-01: 4_946
+      2023-01-01: 5_242
+  - threshold:
+      2022-01-01: 18
+    amount: 
+      2022-01-01: 0
+metadata:
+  type: single_amount
+  threshold_unit: year
+  amount_unit: currency-CAD
+  period: year
+  label: British Columbia disability credit additional amount base 
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: British Columbia Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51
+  - title: British Columbia disability amount worksheet 2022
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1
+

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/childcare_expense_threshold.yaml

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+description: British Columbia reduces the additional disability credit amount by the excess of childcare expenses over this threshold.  
+values:
+  2022-01-01: 2_871
+  2023-01-01: 3_044
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit additional amount childcare expense threshold
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: British Columbia Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51
+  - title: British Columbia disability amount worksheet 2022
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/base.yaml

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+description: British Columbia provides this disability credit base amount.
+values:
+  2022-01-01: 8_477
+  2023-01-01: 8_986
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit base amount
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: British Columbia Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51
+  - title: British Columbia disability amount worksheet 2022
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/cap.yaml

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+description: British Columbia caps the disability credit at this amount.
+values:
+  2022-01-01: 13_423
+  2023-01-01: 14_228
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit cap
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: British Columbia Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51
+  - title: British Columbia disability amount worksheet 2022
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1

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

@@ -3,6 +3,7 @@ values:
   2022-01-01:
     - bc_tax_reduction_credit
     - bc_age_credit
+    - bc_disability_credit
 
 metadata:
   unit: program

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit.yaml

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+- name: Eligible person with disability credit less than limit 2023
+  period: 2023
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: true
+    bc_disability_credit_additional_amount: 0
+  output:
+    bc_disability_credit: 8_986
+
+- name: Eligible person with disability credit over limit 2023
+  period: 2023
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: true
+    bc_disability_credit_additional_amount: 5_243
+  output:
+    bc_disability_credit: 14_228
+
+- name: Ineligible person 2023
+  period: 2023
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: false
+    bc_disability_credit_additional_amount: 5_242
+  output:
+    bc_disability_credit: 0
+
+- name: Eligible person with disability credit less than limit 2022
+  period: 2022
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: true
+    bc_disability_credit_additional_amount: 0
+  output:
+    bc_disability_credit: 8_477
+
+- name: Eligible person with disability credit over limit 2022
+  period: 2022
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: true
+    bc_disability_credit_additional_amount: 4_947
+  output:
+    bc_disability_credit: 13_423
+
+- name: Ineligible person 2022
+  period: 2022
+  input:
+    province_code: BC
+    bc_disability_credit_eligible: false
+    bc_disability_credit_additional_amount: 4_946
+  output:
+    bc_disability_credit: 0

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_additional_amount.yaml

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+- name: Eligible person under 18 with childcare_received less than threshold 2023
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 3_000
+  output:
+    bc_disability_credit_additional_amount: 5_242
+
+- name: Eligible person under 18 with childcare_received greater than threshold, less than max_amount_child 2023
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 3_500
+  output:
+    bc_disability_credit_additional_amount: 4_786
+
+- name: Eligible person under 18 with childcare_received greater than max_amount_child 2023
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 15_000
+  output:
+    bc_disability_credit_additional_amount: 0
+
+- name: Ineligible person 2023
+  period: 2023
+  input:
+    province_code: BC
+    age: 18
+    care_expenses: 15_000
+  output:
+    bc_disability_credit_additional_amount: 0
+
+- name: Eligible person under 18 with childcare_received less than threshold 2022
+  period: 2022
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 2_800
+  output:
+    bc_disability_credit_additional_amount: 4_946
+
+- name: Eligible person under 18 with childcare_received greater than threshold, less than max_amount_child 2022
+  period: 2022
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 3_000
+  output:
+    bc_disability_credit_additional_amount: 4_817
+
+- name: Eligible person under 18 with childcare_received greater than max_amount_child 2022
+  period: 2022
+  input:
+    province_code: BC
+    age: 17
+    care_expenses: 15_000
+  output:
+    bc_disability_credit_additional_amount: 0
+
+- name: Ineligible person 2022
+  period: 2022
+  input:
+    province_code: BC
+    age: 18
+    care_expenses: 15_000
+  output:
+    bc_disability_credit_additional_amount: 0

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_eligible.yaml

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+- name: Eligible person with disability 2023
+  period: 2023
+  input:
+    is_disabled: true
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: true
+
+- name: Ineligible person without disability 2023
+  period: 2023
+  input:
+    is_disabled: false
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: false
+
+- name: Eligible person with disability 2022
+  period: 2022
+  input:
+    is_disabled: true
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: true
+
+- name: Ineligible person without disability 2022
+  period: 2022
+  input:
+    is_disabled: false
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: false

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit.py

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+from policyengine_canada.model_api import *
+
+
+class bc_disability_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "British Columbia disability tax credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1"
+    defined_for = "bc_disability_credit_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.bc.tax.income.credits.disability
+        additional_amount = person(
+            "bc_disability_credit_additional_amount", period
+        )
+        uncapped_amount = p.base + additional_amount
+        return min_(p.cap, uncapped_amount)

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_additional_amount.py

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+from policyengine_canada.model_api import *
+
+
+class bc_disability_credit_additional_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "British Columbia additional disability tax credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5010-d/5010-d-22e.pdf#page=1"
+    defined_for = ProvinceCode.BC
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.bc.tax.income.credits.disability
+        childcare_expenses = person("care_expenses", period)
+        excess_childcare_expenses = max_(
+            0,
+            childcare_expenses
+            - p.additional_amount.childcare_expense_threshold,
+        )
+        age = person("age", period)
+        additional_amount_base = p.additional_amount.base.calc(age)
+        return max_(0, additional_amount_base - excess_childcare_expenses)

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class bc_disability_credit_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for the British Columbia disability tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.BC
+
+    def formula(person, period):
+        return person("is_disabled", period)