Merge pull request #486 from SirMalamute/SirMalamute/issue376

Alberta base personal credit

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Alberta basic personal amount.

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/basic_personal_amount/amount.yaml

@@ -0,0 +1,17 @@
+description: Alberta provides this basic personal amount. 
+values:
+  # Legal code defines $19,369.
+  # Section 44.2 defines indexing.
+  2022-01-01: 19_369
+  2023-01-01: 21_003
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Alberta basic personal amount
+  reference:
+  - title: Alberta income tax personal credit (2022)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-22e.pdf#page=1
+  - title: Alberta income tax personal credit (2023)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf#page=1
+  - title: Alberta Personal Income Tax Act Division 3 Basic Personal Amount C
+    href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml

@@ -5,6 +5,7 @@ values:
     - ab_disability_credit
     - ab_pension_credit
     - ab_spouse_and_common_law_partner_amount_credit
+    - ab_basic_personal_amount
 
 metadata:
   unit: list  

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.yaml

@@ -0,0 +1,13 @@
+- name: Alberta Basic Personal Amount (2022)
+  period: 2022
+  input:
+    province_code: AB
+  output:
+    ab_basic_personal_amount: 19_369
+
+- name: Alberta Basic Personal Amount (2023)
+  period: 2023
+  input:
+    province_code: AB
+  output:
+    ab_basic_personal_amount: 21_003

policyengine_canada/variables/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.py

@@ -0,0 +1,16 @@
+from policyengine_canada.model_api import *
+
+
+class ab_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Alberta basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = ProvinceCode.AB
+
+    def formula(person, period, parameters):
+        return parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.basic_personal_amount.amount