Merge pull request #263 from ziyuliuzilla/ziyuliuzilla/issue257

Nova Scotia Age tax credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Nova Scotia Age tax credit.

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/age/age_eligibility.yaml

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+description: Nova Scotia limits its Age Tax Credit to people this age or older.
+values:
+  2022-12-31: 65
+metadata:
+  unit: year
+  label: Nova Scotia Age tax credit age eligibility
+  reference:
+  - title: Government of Canada - Nova Scotia Information Guide - Age tax credit
+    href: https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/nova-scotia/5003-pc/information-residents-nova-scotia.html#P90-4569

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/age/amount.yaml

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+description: Nova Scotia provides this amount under the Age Tax Credit.
+values:
+  2022-12-31: 1_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Age tax credit base amount
+  reference:
+  - title: Government of Canada - Nova Scotia Information Guide - Age tax credit
+    href: https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/nova-scotia/5003-pc/information-residents-nova-scotia.html#P90-4569

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/age/income_eligibility.yaml

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+description: Nova Scotia limits its age tax credit to filers with taxable income below this amount.
+values:
+  2022-12-31: 24_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Age tax credit taxable income limit
+  reference:
+  - title: Government of Canada - Nova Scotia Information Guide - Age tax credit
+    href: https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/nova-scotia/5003-pc/information-residents-nova-scotia.html#P90-4569

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/age/ns_age_tax_credit.yaml

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+- name: Nova Scotia Age tax credit; eligible age with eligible taxable income
+  period: 2023
+  input:
+    province_code: NS
+    age: 65
+    ns_taxable_income: 23_999
+  output:
+    ns_age_tax_credit: 1_000
+
+- name: Nova Scotia Age tax credit; ineligible age with eligible taxable income
+  period: 2023
+  input:
+    province_code: NS
+    age: 64
+    ns_taxable_income: 23_999
+  output:
+    ns_age_tax_credit: 0
+
+- name: Nova Scotia Age tax credit; eligible age with ineligible taxable income
+  period: 2023
+  input:
+    province_code: NS
+    age: 65
+    ns_taxable_income: 24_000 
+  output:
+    ns_age_tax_credit: 0
+
+- name: Nova Scotia Age tax credit; ineligible age with ineligible taxable income
+  period: 2023
+  input:
+    province_code: NS
+    age: 64
+    ns_taxable_income: 24_000
+  output:
+    ns_age_tax_credit: 0

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/age/ns_age_tax_credit.py

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+from policyengine_canada.model_api import *
+
+
+class ns_age_tax_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia Age tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        income = person("ns_taxable_income", period)
+        p = parameters(period).gov.provinces.ns.tax.income.credits.age
+        eligibility = (age >= p.age_eligibility) & (
+            income < p.income_eligibility
+        )
+
+        return eligibility * p.amount