Fixes PolicyEngine#340

Co-authored-by: Kingsley Yang <[email protected]>

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+  added:
+  - Manitoba spouse and common-law partner amount.

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/base.yaml

@@ -0,0 +1,10 @@
+description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
+values:
+  2023-01-01: 9_134
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Manitoba spouse and commonlaw partner amount credit.
+  reference:
+  - title: Government of Canada - Manitoba spouse and commonlaw partner amount credit
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/mb_spouse_and_common_law_partner_amount/mb_spouse_and_common_law_partner_amount_credit.yaml

@@ -0,0 +1,23 @@
+- name: No spouse income
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 0
+  output:
+    mb_spouse_and_common_law_partner_amount_credit: 9_134
+
+- name: Spouse income of $5,000
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 5_000
+  output:
+    mb_spouse_and_common_law_partner_amount_credit: 4_134
+
+- name: Capped at 0
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 40_000
+  output:
+    mb_spouse_and_common_law_partner_amount_credit: 0

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_and_common_law_partner_amount_credit.py

@@ -0,0 +1,17 @@
+from policyengine_canada.model_api import *
+
+
+class mb_spouse_and_common_law_partner_amount_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba spouse and commonlaw partner amount credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+
+        spouse_income = person("spouse_income", period)
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.spouse_and_common_law_partner_amount
+        return max_(0, (p.base - spouse_income))