Manitoba Spouse or Common-law Partner Amount

Fixes PolicyEngine#340

changelog_entry.yaml

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

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml

@@ -0,0 +1,15 @@
+- name: Household's head is taking care of the spouse
+  period: 2023
+  input:
+    province_code: MB
+    is_caregiver: true
+  output:
+    mb_head_eligibility: true
+
+- name: Household's head is not taking care of the spouse
+  period: 2023
+  input:
+    province_code: MB
+    is_caregiver: false
+  output:
+    mb_head_eligibility: false

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml

@@ -1,19 +1,29 @@
-- name: Eligible spouse with household's head not taking care of her
+- name: Eligible income spouse lived with household's head
   period: 2023
   input:
     province_code: MB
     spouse_income: 5_000
-    is_caregiver: false
-    mb_spouse_eligibility: true
+    lived_together: true
+    mb_head_eligibility: true
   output:
-    mb_spouse_credit_amount: 0
+    mb_spouse_credit_amount: 4_134
 
-- name: Eligible spouse with household's head taking care of her
+- name: Eligible income spouse does not lived with household's head
   period: 2023
   input:
     province_code: MB
     spouse_income: 5_000
-    is_caregiver: true
-    mb_spouse_eligibility: true
+    lived_together: false
+    mb_head_eligibility: true
   output:
-    mb_spouse_credit_amount: 4_134
+    mb_spouse_credit_amount: 0
+
+- name: ineligible income spouse lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 10_000
+    lived_together: true
+    mb_head_eligibility: true
+  output:
+    mb_spouse_credit_amount: 0

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

@@ -0,0 +1,12 @@
+from policyengine_canada.model_api import *
+
+
+class mb_head_eligibility(Variable):
+    value_type = bool
+    entity = Person
+    label = "Manitoba head eligiblility for recieving spouse's tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        return person("is_caregiver", period)

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py → policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py

@@ -6,22 +6,15 @@ class mb_spouse_credit_amount(Variable):
     entity = Person
     label = "Manitoba spouse and commonlaw partner net income"
     definition_period = YEAR
-    defined_for = ProvinceCode.MB
+    defined_for = "mb_head_eligibility"
 
     def formula(person, period, parameters):
 
         p = parameters(
             period
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
-        caregiver = person("is_caregiver", period)
-
         spouse_income = person("spouse_income", period)
+        living_together = person("lived_together", period)
 
-        spouse_credit_amount = (
-            caregiver
-            * person("mb_spouse_eligibility", period)
-            * (p.base_amount - spouse_income)
-        )
-
-        return spouse_credit_amount
+        return living_together * (max_(0, (p.base_amount - spouse_income)))

policyengine_canada/variables/household/person/lived_together.py

@@ -5,5 +5,4 @@ class lived_together(Variable):
     value_type = bool
     entity = Person
     label = "Lived together with the tax filer"
-    unit = CAD
     definition_period = YEAR