diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb..84a1bcef2 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + added: + - Alberta basic personal amount. diff --git a/policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/basic_personal_amount/amount.yaml b/policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/basic_personal_amount/amount.yaml new file mode 100644 index 000000000..18dad74ef --- /dev/null +++ b/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 diff --git a/policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml b/policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml index 014aeef83..2583dbae4 100644 --- a/policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/non_refundable.yaml +++ b/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 diff --git a/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.yaml b/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.yaml new file mode 100644 index 000000000..12f77b8a6 --- /dev/null +++ b/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 diff --git a/policyengine_canada/variables/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.py b/policyengine_canada/variables/gov/provinces/ab/tax/income/credits/basic_personal_amount/ab_basic_personal_amount.py new file mode 100644 index 000000000..ca188c763 --- /dev/null +++ b/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