Saskatchewan Amounts Transferred from your Spouse or Common-law Partner

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Saskatchewan transferred from spouse or common-law partner credit.

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_transferred_from_spouse_or_common_law_partner_credit.yaml

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+- name:  Amounts transferred from your spouse or common-law partner when spouse or common-law partner will use all of their age amount, senior supplementary amount, pension income amount, disability amount, and child amount.
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount: 5_380
+    sk_senior_supplementary_credit: 1_421
+    sk_pension_income_credit: 1_000
+    sk_disability_amount: 10_405
+    sk_child_amount: 6_700
+    is_spouse: True
+  output:
+    sk_transferred_from_spouse_or_common_law_partner_credit: 0
+
+
+
+- name: Amounts transferred from your spouse or common-law partner when spouse or common-law partner will not use all of their age amount, senior supplementary amount, pension income amount, disability amount, and child amount.
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount: 5_380
+    sk_senior_supplementary_credit: 1_421
+    sk_pension_income_credit: 1_000
+    sk_disability_amount: 10_405
+    sk_child_amount: 6_700
+    is_spouse: False
+  output:
+    sk_transferred_from_spouse_or_common_law_partner_credit: 24_906
+
+
+
+- name: Amounts transferred from your spouse or common-law partner when spouse or common-law partner will not use age amount, senior supplementary amount, and child amount.
+  period: 2023
+  input:
+    province_code: SK
+    sk_age_amount: 5_380
+    sk_senior_supplementary_credit: 1_421
+    sk_pension_income_credit: 0
+    sk_disability_amount: 0
+    sk_child_amount: 6_700
+    is_spouse: False
+  output:
+    sk_transferred_from_spouse_or_common_law_partner_credit: 13_501
+

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_age_amount.py

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+from policyengine_canada.model_api import *
+
+
+class sk_age_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan age amount credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_child_amount.py

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+from policyengine_canada.model_api import *
+
+
+class sk_child_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan child amount credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_disability_amount.py

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+from policyengine_canada.model_api import *
+
+
+class sk_disability_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan disability amount credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_pension_income_credit.py

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+from policyengine_canada.model_api import *
+
+
+class sk_pension_income_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan pension income credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_senior_supplementary_credit.py

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+from policyengine_canada.model_api import *
+
+
+class sk_senior_supplementary_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Sasktachewan senior supplementary tax credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/amounts_transferred_from_spouse_or_common_law_partner/sk_transferred_from_spouse_or_common_law_partner_credit.py

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+from policyengine_canada.model_api import *
+
+
+class sk_transferred_from_spouse_or_common_law_partner_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan transferred from spouse or common-law partner credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://publications.saskatchewan.ca/api/v1/products/583/formats/806/download",
+    )
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+
+        age_amount = person("sk_age_amount", period)
+        senior_supplementary_amount = person(
+            "sk_senior_supplementary_credit", period
+        )
+        pension_income_amount = person("sk_pension_income_credit", period)
+        disability_amount = person("sk_disability_amount", period)
+        child_amount = person("sk_child_amount", period)
+        spouse = person("is_spouse", period)
+
+        spouse_used_age_amount = age_amount * (spouse == True)
+        spouse_used_senior_supplementary_amount = (
+            senior_supplementary_amount * (spouse == True)
+        )
+        spouse_used_pension_income_amount = pension_income_amount * (
+            spouse == True
+        )
+        spouse_used_disability_amount = disability_amount * (spouse == True)
+        spouse_used_child_amount = child_amount * (spouse == True)
+        total = (
+            age_amount
+            + senior_supplementary_amount
+            + pension_income_amount
+            + disability_amount
+            + child_amount
+        )
+
+        spouse_used_amount = (
+            spouse_used_age_amount
+            + spouse_used_senior_supplementary_amount
+            + spouse_used_pension_income_amount
+            + spouse_used_disability_amount
+            + spouse_used_child_amount
+        )
+
+        return total - spouse_used_amount