Manitoba Tuition and Education credit amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Manitoba Tuition and Education Amounts (full-time and part-time) Tax Credit.
+  date: 2023-06-12 

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/tuition_amount/eligible_tuition_amount.yaml

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+description: Manitoba student tuition amount eligibility for accepting credit.
+values:
+  2023-01-01: 100
+metadata:
+  unit: currency-CAD
+  label: Manitoba students benefit eligibility
+  reference:
+    - title: Government of Canada - Manitoba Information Guide
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf
+

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/tuition_amount/full_time_students_amount.yaml

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+description: Manitoba provides personal tax credit returns to full time student at educational institutions.
+values:
+  2023-01-01: 4800 #400/month * 12
+metadata:
+  unit: currency-CAD
+  label: Manitoba credit for full-time students
+  reference:
+    - title: Government of Canada - Manitoba Information Guide
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/tuition_amount/part_time_disabled_students_amount.yaml

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+description: Manitoba provides personal tax credit returns to disabled part time student at educational institutions.
+values:
+  2023-01-01: 4800 #400/month * 12
+metadata:
+  unit: currency-CAD
+  label: Manitoba credit for disabled part-time students
+  reference:
+    - title: Government of Canada - Manitoba Information Guide
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/tuition_amount/part_time_students_amount.yaml

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+description: Manitoba provides personal tax credit returns to non-disabled part time student at educational institutions.
+values:
+  2023-01-01: 1440 #120/month * 12
+metadata:
+  unit: currency-CAD
+  label: Manitoba credit for non-disabled part-time students
+  reference:
+    - title: Government of Canada - Manitoba Information Guide
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/tuition_amount/mb_tuition_amount_credit.yaml

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+- name: Manitoba students credit tuition ineligible  
+  period: 2023
+  input:
+    province_code: MB
+    tuition_expenses: 50
+  output:
+    mb_tuition_amount_credit: 0
+
+- name: Manitoba students credit tuition eligible (Full time students)
+  period: 2023
+  input:
+    province_code: MB
+    is_full_time_student: true
+    tuition_expenses: 20_000
+  output:
+    mb_tuition_amount_credit: 24_800 # 20_000 + 4_800 = 24_800
+
+- name: Manitoba students credit tuition eligible (Part time students with disabilities)
+  period: 2023
+  input:
+    province_code: MB
+    is_full_time_student: false
+    is_disabled: true
+    tuition_expenses: 20_000
+  output:
+    mb_tuition_amount_credit: 24_800 # 20_000 + 4_800 = 24_800
+
+
+- name: Manitoba students credit tuition eligible (Part time students without disabilities)
+  period: 2023
+  input:
+    province_code: MB
+    is_full_time_student: false 
+    is_disabled: false
+    tuition_expenses: 20_000
+  output:
+    mb_tuition_amount_credit: 21_440 # 20_000 + 1_440 = 21_440

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/tuition_amount/mb_tuition_amount_credit.py

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+from policyengine_canada.model_api import *
+
+class mb_tuition_amount_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba tuition amount credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.mb.tax.income.credits.tuition_amount
+
+        tuition = person("tuition_expenses", period)
+        tuition_eligible = tuition > p.eligible_tuition_amount
+
+        # check if full-time student
+        full_time = person("is_full_time_student", period)
+        part_time = ~full_time
+
+        # check if disabled
+        disabled = person("is_disabled", period)
+        nondisabled = ~disabled
+
+        return tuition_eligible * (tuition + full_time * p.full_time_students_amount + part_time * nondisabled * p.part_time_students_amount + part_time * disabled * p.part_time_disabled_students_amount)

policyengine_canada/variables/household/person/is_full_time_student.py

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+from policyengine_canada.model_api import *
+
+
+class is_full_time_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is full time student"
+    definition_period = YEAR