Merge pull request PolicyEngine#266 from Shinuing/Shinuing/issue262

Quebec Senior Assistance (SA) Tax Credits

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Quebec Senior Assistance Tax Credit.

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/age_eligibility.yaml

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+description: Quebec limits its Senior Assistance Credit to seniors at or above this age.
+values:
+  2022-01-01: 70
+metadata:
+  unit: year
+  label: Quebec senior assistance seniors age eligibility
+  reference:
+    - title: Revenu Quebec - Eligibility Conditinos for the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/eligibility-conditions/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/amount/married_both_eligible.yaml

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+description: Quebec limits its Senior Assistance Credit to eligible seniors and spouses at or below this amount.
+values:
+  2022-01-01: 4_000 
+metadata:
+  unit: currency-CAD
+  label: Quebec senior assistance credits base amount for both eligible seniors and spouse 
+  reference:
+    - title: Revenu Quebec - Amount of the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/amount-of-the-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/amount/married_one_eligible.yaml

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+description: Quebec limits its Senior Assistance Credit to seniors with spouse but only one of them is eligible at or below this amount.
+values:
+  2022-01-01: 2_000 
+metadata:
+  unit: currency-CAD
+  label: Quebec senior assistance credits base amount for seniors with spouse but only one eligible
+  reference:
+    - title: Revenu Quebec - Amount of the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/amount-of-the-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/amount/single.yaml

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+description: Quebec limits its Senior Assistance Credit to single eligible seniors at or below this amount.
+values:
+  2022-01-01: 2_000 
+metadata:
+  unit: currency-CAD
+  label: Quebec senior assistance credits limit single senior base amount
+  reference:
+    - title: Revenu Quebec - Amount of the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/amount-of-the-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/reduction/married.yaml

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+description: Quebec reduces its senior assistance tax credit at this rate based on family income for married seniors.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Quebec senior assistance tax credit reduction for seniors with sposue
+  reference:
+    - title: Revenu Quebec - Amount of the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/amount-of-the-credit/
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0 # no reduction when income under $39,350
+  - threshold:
+      2022-01-01: 39_350
+    rate:
+      2022-01-01: 0.05 # The credit is reduced by 5% of your income over $39,350
+

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/sa/reduction/single.yaml

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+description: Quebec reduces its senior assistance tax credit at this rate based on family income for single seniors.
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Quebec senior assistance tax credit reduction for seniors with noneligible spouse or no spouse
+  reference:
+    - title: Revenu Quebec - Amount of the Senior Assistance Tax Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/senior-assistance-tax-credit/amount-of-the-credit/
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0 # no reduction when income under $39,350
+  - threshold:
+      2022-01-01: 24_195
+    rate:
+      2022-01-01: 0.05 # The credit is reduced by 5% of your income over $39,350
+

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_both_eligible.yaml

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+- name: Head is below age eligibility 
+  period: 2022
+  input:
+    people:
+      c1:
+        age: 60
+        qc_sa_spouse_eligible: true
+      c2:
+        age: 50
+        qc_sa_spouse_eligible: false
+    household:
+      members: [c1, c2]
+      province_code: QC
+  output:
+    qc_sa_married_both_eligible: 0
+
+
+- name: Head is at or above the age eligibility 
+  period: 2022
+  input:
+    people:
+      c1:
+        age: 70
+        qc_sa_spouse_eligible: false
+      c2:
+        age: 80
+        qc_sa_spouse_eligible: true
+    household:
+      members: [c1, c2]
+      province_code: QC
+  output:
+    qc_sa_married_both_eligible: 1

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_one_eligible.yaml

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+- name: Head is below the age eligibility 
+  period: 2022
+  input:
+    people:
+      c1:
+        age: 60
+        qc_sa_spouse_eligible: true
+      c2:
+        age: 50
+        qc_sa_spouse_eligible: false
+    household:
+      members: [c1, c2]
+      province_code: QC
+  output:
+    qc_sa_married_one_eligible: 1
+
+- name: Head is at or above age eligibility 
+  period: 2022
+  input:
+    people:
+      c1:
+        age: 70
+        qc_sa_spouse_eligible: false
+      c2:
+        age: 75
+        qc_sa_spouse_eligible: true
+    household:
+      members: [c1, c2]
+      province_code: QC
+  output:
+    qc_sa_married_one_eligible: 1

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_single_eligible.yaml

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+- name: Below age eligibility and no spouse
+  period: 2022
+  input:
+    age: 60
+    is_spouse: false
+    province_code: QC
+  output:
+    qc_sa_single: false
+
+- name: At age eligibility and no spouse
+  period: 2022
+  input:
+    age: 70
+    is_spouse: false
+    province_code: QC
+  output:
+    qc_sa_single: true
+
+- name: Above age eligibility but had spouse
+  period: 2022
+  input:
+    age: 80
+    is_spouse: true
+    province_code: QC
+  output:
+    qc_sa_single: false

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_spouse_eligible.yaml

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+- name: Under age eligibility and is spouse
+  period: 2022
+  input:
+    age: 60
+    is_spouse: true
+    province_code: QC
+  output:
+    qc_sa_spouse_eligible: false
+
+- name: Above age eligibility and is spouse
+  period: 2022
+  input:
+    age: 70
+    is_spouse: true
+    province_code: QC
+  output:
+    qc_sa_spouse_eligible: true
+
+- name: Above age eligibility but is not spouse
+  period: 2022
+  input:
+    age: 80
+    is_spouse: false
+    province_code: QC
+  output:
+    qc_sa_spouse_eligible: false

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_tax_credit.yaml

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+- name: Tax credit for eligible couples whose income within maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 109_350
+    qc_sa_married_both_eligible: 1
+    qc_sa_married_one_eligible: 0
+    qc_sa_single: 0
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 500 #max(0,2000*2-0.05*(109350-39350))
+
+- name: Tax credit for eligible couples whose income above maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 120_000
+    qc_sa_married_both_eligible: 1
+    qc_sa_married_one_eligible: 0
+    qc_sa_single: 0
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 0 #max(0,2000*2-0.05*(120000-39350))
+
+- name: Tax credit for eligible individual and non-eligible spouse whose income within maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 69_350
+    qc_sa_married_both_eligible: 0
+    qc_sa_married_one_eligible: 1
+    qc_sa_single: 0
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 500 #max(0,2000-0.05*(69350-39350))
+
+- name: Tax credit for eligible individual and non-eligible spouse whose income above maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 80_000
+    qc_sa_married_both_eligible: 0
+    qc_sa_married_one_eligible: 1
+    qc_sa_single: 0
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 0 #max(0,2000-0.05*(80000-39350))
+
+- name: Tax credit for eligible individual with no spouse whose income within maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 24_195
+    qc_sa_married_both_eligible: 0
+    qc_sa_married_one_eligible: 0
+    qc_sa_single: 1
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 2_000 #max(0,2000-0.05*(24195-24195))
+
+- name: Tax credit for eligible individual with no spouse whose income above maximum family income
+  period: 2022
+  input:
+    adjusted_family_net_income: 65_000
+    qc_sa_married_both_eligible: 0
+    qc_sa_married_one_eligible: 0
+    qc_sa_single: 1
+    province_code: QC
+  output:
+    qc_sa_tax_credit: 0 #max(0,2000-0.05*(65000-24195))

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_both_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class qc_sa_married_both_eligible(Variable):
+    value_type = int
+    entity = Household
+    label = "Quebec senior assistance tax credits eligible senior couple"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(household, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits.sa
+        person = household.members
+
+        age_eligible = person("age", period) >= p.age_eligibility
+        spouse_eligible = person("qc_sa_spouse_eligible", period)
+
+        eligible = age_eligible & spouse_eligible
+        return household.sum(eligible)

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_one_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class qc_sa_married_one_eligible(Variable):
+    value_type = int
+    entity = Household
+    label = "Quebec senior assistance tax credits for family with only one eligible senior"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(household, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits.sa
+
+        person = household.members
+
+        age_eligible = person("age", period) >= p.age_eligibility
+        spouse_eligible = person("qc_sa_spouse_eligible", period)
+
+        # ^ is XOR (Exclusive OR)
+        # only one senior in the household is eligible (either the spouse or the head of the household, not both)
+        eligible = age_eligible ^ spouse_eligible
+        return household.sum(eligible)

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/sa/qc_sa_single_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class qc_sa_single(Variable):
+    value_type = bool
+    entity = Household
+    label = "Quebec senior assistance tax credits eligible senior did not have a spouse"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(household, period, parameters):
+        person = household.members
+
+        p = parameters(period).gov.provinces.qc.tax.income.credits.sa
+
+        age_eligible = person("age", period) >= p.age_eligibility
+
+        return age_eligible & ~person("is_spouse", period)

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/sa/qc_sa_spouse_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class qc_sa_spouse_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Quebec senior assistance tax credits eligible senior's spouse"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits.sa
+
+        age_eligible = person("age", period) >= p.age_eligibility
+        spouse = person("is_spouse", period)
+
+        return spouse & age_eligible

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/sa/qc_sa_tax_credit.py

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+from policyengine_canada.model_api import *
+
+
+class qc_sa_tax_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "Quebec senior assistance tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(household, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits.sa
+
+        income = household("adjusted_family_net_income", period)
+
+        # Your spouse is an eligible individual and you were both 70 or over
+        married_both_eligible = household(
+            "qc_sa_married_both_eligible", period
+        )
+        credit_married_both_eligible = married_both_eligible * max_(
+            0,
+            p.amount.married_both_eligible - p.reduction.married.calc(income),
+        )
+
+        # Your spouse is not an eligible individual or only one of you was 70 or over
+        married_one_eligible = household("qc_sa_married_one_eligible", period)
+        credit_married_one_eligible = married_one_eligible * max_(
+            0, p.amount.married_one_eligible - p.reduction.married.calc(income)
+        )
+
+        # You did not have a spouse
+        single = household("qc_sa_single", period)
+        credit_single = single * max_(
+            0, p.amount.single - p.reduction.single.calc(income)
+        )
+
+        return (
+            credit_married_both_eligible
+            + credit_married_one_eligible
+            + credit_single
+        )