Merge branch 'master' of https://github.com/PolicyEngine/policyengine…

…-canada into Kenyaokun/issue229

CHANGELOG.md

@@ -5,6 +5,12 @@ 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
@@ -576,6 +582,7 @@ 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

changelog.yaml

@@ -471,3 +471,8 @@
     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

policyengine_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
+

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.yaml

@@ -0,0 +1,6 @@
+- name: Quebec basic personal amount 
+  period: 2022
+  input:
+    province_code: QC
+  output:
+    qc_basic_personal_amount: 16_143

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.py

@@ -0,0 +1,18 @@
+from policyengine_canada.model_api import *
+
+
+class qc_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Quebec basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+    reference = (
+        "https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D-V%282022-12%29.pdf",
+        "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/",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits
+        return p.basic_personal_amount

setup.py

@@ -43,7 +43,7 @@
 
 setup(
     name="policyengine-canada",
-    version="0.74.0",
+    version="0.75.0",
     author="PolicyEngine",
     author_email="hello@policyengine.org",
     classifiers=[