Saskatchewan Amount for infirm dependants

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Saskatchewan infirm dependant amount.

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_infirm_dependant_amount/age_threshold.yaml

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+description: Saskatchewan qualifies dependants for the infirm dependant tax credit above this age.
+values: 
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Saskatchewan infirm dependants tax credit age threshold
+  period: year  
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6
+  - title: Sasktachewan The Income Tax Act, 2000#2020, c25, s.5.
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_infirm_dependant_amount/amount.yaml

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+description: Saskatchewan allows for this maximum infirm dependant tax credit amount.
+values: 
+  2022-01-01: 9_789 
+  2023-01-01: 10_405
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan infirm dependants tax credit maximum amount
+  period: year  
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6
+  - title: Sasktachewan The Income Tax Act, 2000#2020, c25, s.5.
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_infirm_dependant_amount/income_threshold/higher.yaml

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+description: Saskatchewan reduces the maximum infirm dependants tax credit amount by the difference of this threshold and the dependants income.
+values: 
+  2022-01-01: 16_734 
+  2023-01-01: 17_788
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan infirm dependants tax credit higher income threshold
+  period: year  
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6
+  - title: Sasktachewan The Income Tax Act, 2000#2020, c25, s.5.
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_infirm_dependant_amount/income_threshold/lower.yaml

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+description: Saskatchewan reduces the infirm dependants tax credit amount for dependants with net income above this threshold.
+values: 
+  2022-01-01: 6_945
+  2023-01-01: 7_383
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan infirm dependants tax credit lower income threshold
+  period: year  
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line10 Amount for infirm dependants age 18 or older
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6
+  - title: Sasktachewan The Income Tax Act, 2000#2020, c25, s.5.
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/infirm_dependant_amount/sk_infirm_dependant_amount.yaml

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+- name: Do not have eligible dependants
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: false
+    dependant_income: 10_000
+  output:
+    sk_infirm_dependant_amount: 0
+
+- name: 2023 Have eligible dependants with income at lower income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 7_383
+  output:
+    sk_infirm_dependant_amount: 10_405
+
+- name: 2023 Have eligible dependants with income below lower income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 7_382
+  output:
+    sk_infirm_dependant_amount: 10_405
+
+- name: 2023 Have eligible dependants with income between lower and higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 10_000
+  output:
+    sk_infirm_dependant_amount: 7_788
+
+- name: 2023 Have eligible dependants with income at higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 17_788
+  output:
+    sk_infirm_dependant_amount: 0
+
+- name: 2023 Have eligible dependants with income above higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 17_789
+  output:
+    sk_infirm_dependant_amount: 0
+
+- name: 2022 Have eligible dependants with income at lower income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 6_945
+  output:
+    sk_infirm_dependant_amount: 9_789
+
+- name: 2022 Have eligible dependants with income below lower income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 6_944
+  output:
+    sk_infirm_dependant_amount: 9_789
+
+- name: 2022 Have eligible dependants with income between lower and higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 10_000
+  output:
+    sk_infirm_dependant_amount: 6_734
+
+- name: 2022 Have eligible dependants with income at higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 16_734
+  output:
+    sk_infirm_dependant_amount: 0
+
+- name: 2022 Have eligible dependants with income above higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_infirm_dependant_amount_eligible_person: true
+    dependant_income: 16_735
+  output:
+    sk_infirm_dependant_amount: 0

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/infirm_dependant_amount/sk_infirm_dependant_amount_eligible_person.yaml

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+- name: 2023 Have duplicate eligible infirm dependants - non eligible
+  period: 2023
+  input:
+    province_code: SK
+    age: 19
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 15_000
+    sk_caregiver_amount: 10_405
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: 2022 Have duplicate eligible infirm dependants - non eligible
+  period: 2022
+  input:
+    province_code: SK
+    age: 19
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 15_000
+    sk_caregiver_amount: 9_789
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: Have infirm dependants below the age threshold - non eligible
+  period: 2023
+  input:
+    province_code: SK
+    age: 17
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 15_000
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: Have no dependants - non eligible
+  period: 2023
+  input:
+    province_code: SK
+    age: 0
+    is_child_of_filer: false
+    is_disabled: true
+    dependant_income: 15_000
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: Have non-disabled dependants - non eligible
+  period: 2023
+  input:
+    province_code: SK
+    age: 20
+    is_child_of_filer: true
+    is_disabled: false
+    dependant_income: 15_000
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: 2023 Infirm dependants' income is above higher income threshold - non eligible
+  period: 2023
+  input:
+    province_code: SK
+    age: 20
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 17_789
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: 2022 Infirm dependants' income is above higher income threshold - non eligible
+  period: 2022
+  input:
+    province_code: SK
+    age: 20
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 16_735
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: false
+
+- name: 2023 Have eligible infirm dependant
+  period: 2023
+  input:
+    province_code: SK
+    age: 21
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 7_382
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: true
+
+- name: 2022 Have eligible infirm dependant
+  period: 2022
+  input:
+    province_code: SK
+    age: 19
+    is_child_of_filer: true
+    is_disabled: true
+    dependant_income: 6_944
+    sk_caregiver_amount: 0
+  output:
+    sk_infirm_dependant_amount_eligible_person: true

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/infirm_dependant_amount/sk_caregiver_amount.py

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+from policyengine_canada.model_api import *
+
+
+class sk_caregiver_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Caregiver Amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13",  # page=14,16,17
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/infirm_dependant_amount/sk_infirm_dependant_amount.py

@@ -0,0 +1,29 @@
+from policyengine_canada.model_api import *
+
+
+class sk_infirm_dependant_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Infirm Dependant Amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15",
+    )
+    defined_for = "sk_infirm_dependant_amount_eligible_person"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_infirm_dependant_amount
+
+        dependant_income = person("dependant_income", period)
+        income_differences = max_(
+            0, p.income_threshold.higher - dependant_income
+        )
+
+        return min_(p.amount, income_differences)

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/infirm_dependant_amount/sk_infirm_dependant_amount_eligible_person.py

@@ -0,0 +1,39 @@
+from policyengine_canada.model_api import *
+
+
+class sk_infirm_dependant_amount_eligible_person(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible person for the Saskatchewan Infirm Dependants Amount"
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=6",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,15",
+    )
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_infirm_dependant_amount
+
+        age = person("age", period)
+        dependant = person("is_child_of_filer", period)
+        disabled = person("is_disabled", period)
+
+        is_infirm_dependant = dependant & disabled
+        infirm_age_eligibility = age >= p.age_threshold
+
+        infirm_eligibility = is_infirm_dependant & infirm_age_eligibility
+
+        dependants_income = person("dependant_income", period)
+        income_eligibility = dependants_income <= p.income_threshold.higher
+
+        caregiver_amount_eligible = person("sk_caregiver_amount", period) == 0
+
+        return (
+            infirm_eligibility & income_eligibility & caregiver_amount_eligible
+        )