Nova Scotia Income Assistance Income Eligibility

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Nova Scotia Income Assistance income eligibility.

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/earned_income.yaml

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+description: “Earned income” includes all of the following.
+values:
+  2021-01-01:
+    - employment_income
+    - self_employment_income
+metadata:
+  unit: list
+  reference:
+    - title: Employment Support and Income Assistance Act, Definitions
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/earned_income_chargeable_rates.yaml

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+description: Earned income is partially exempted, with the remainder considered chargeable under the Nova Scotia Income Assistance program.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 250.01
+    amount:
+      2021-01-01: 0.25
+  - threshold:
+      2021-01-01: 500.01
+    amount:
+      2021-01-01: 0.5
+  - threshold:
+      2021-01-01: 750.01
+    amount:
+      2021-01-01: 0.75
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  amount_unit: /1
+  period: year
+  label: Nova Scotia Income Assistance earned income exemption rates
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 33, (1)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/earned_income_chargeable_rates_disabled.yaml

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+description: Earned income is partially exempted, with the remainder considered chargeable for disabled employement under the Nova Scotia Income Assistance program.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 350.01
+    amount:
+      2021-01-01: 0.25
+  - threshold:
+      2021-01-01: 500.01
+    amount:
+      2021-01-01: 0.5
+  - threshold:
+      2021-01-01: 750.01
+    amount:
+      2021-01-01: 0.75
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  amount_unit: /1
+  period: year
+  label: Nova Scotia Income Assistance earned income exemption rates for disabled employment
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 33, (2)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/harvest_connection_program_wages_exempt.yaml

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+description: Nova Scotia exempts the following chargeable income under the Income Assistance program.
+values:
+  2021-01-01: 3_000
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Income Assistance harvest connection program wages exemption
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 36
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/not_chargeable_income.yaml

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+description: Not chargeable income includes all of the following.
+values:
+  2021-01-01:
+    - child_benefit
+    - child_disability_benefit
+    - child_support_payments
+    - children_family_services_act_payments
+    - alternative_family_care_program_payments
+    # - gst_credit # goods and services tax credit
+    - canada_workers_benefit
+    - poverty_reduction_credit
+    - affordable_living_tax_credit
+    - dependant_child_wages
+    - canada_nova_scotia_targeted_housing_benefit
+metadata:
+  unit: list
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 35
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/rent/chargeable_rent_base.yaml

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+description: Nova Scotia sets minimum chargeable rent income under Income Assistance program.
+values:
+  2021-01-01: 600
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Income Assistance chargeable rent from boarders
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 32
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/rent/live_with_boarders_rate.yaml

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+description: Nova Scotia considers a percentage of rent as chargeable income when recipients live with boarders under the Income Assistance program.
+values:
+  2021-01-01: 0.25
+metadata:
+  unit: /1
+  label: Nova Scotia Income Assistance chargeable rent from boarders
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 32, (e)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/rent/live_with_roomers_rate.yaml

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+description: Nova Scotia considers a percentage of rent as chargeable income when recipients live with roomers under the Income Assistance program.
+values:
+  2021-01-01: 0.7
+metadata:
+  unit: /1
+  label: Nova Scotia Income Assistance chargeable rent from boarders
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 32， (f)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/rent/rent_from_properties_rate.yaml

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+description: Nova Scotia considers a percentage of rent as chargeable income when recipients receive rent from properties under the Income Assistance program.
+values:
+  2021-01-01: 0.7
+metadata:
+  unit: /1
+  label: Nova Scotia Income Assistance chargeable rent from properties
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 32, (g)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/student_chargeable_income/age.yaml

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+description: Aged 16 to 21, attending an approved educational program qualifies for student chargeable income under Nova Scotia Income Assistance.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 0
+  - threshold:
+      2021-01-01: 16
+    amount:
+      2021-01-01: 1
+  - threshold:
+      2021-01-01: 21
+    amount:
+      2021-01-01: 0
+
+metadata:
+  type: single_amount
+  threshold_unit: year
+  amount_unit: /1
+  period: year
+  label: Nova Scotia Income Assistance student chargeable income age
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 33
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/student_chargeable_income/calendar_month.yaml

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+description: Under Income Assistance, full-time employment income is chargeable for a standard duration of 12 months per year by default.
+values:
+  2021-01-01: 12
+metadata:
+  unit: month
+  label: Income Assistance default chargeable month for full-time employment
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 33, (3)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/student_chargeable_income/exempt_month.yaml

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+description: Full-time employment income is non-chargeable for qualified Nova Scotia students under Income Assistance for 3 months per year.
+values:
+  2021-01-01: 3
+metadata:
+  unit: month
+  label: Income Assistance non-chargeable employment month for NS student 
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 33, (3)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/training_allowance_exempt.yaml

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+description: Nova Scotia exempts the following chargeable income under the Income Assistance program.
+values:
+  2021-01-01: 150
+metadata:
+  unit: currency-CAD
+  label: Nova Scotia Income Assistance training allowance exemption
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 34, Definitions (2)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/income/unearned_income.yaml

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+description: Nova Scotia exempts the following unearned income under the Income Assistance program.
+values:
+  2021-01-01:
+    - government_financial_assistance_payments
+    - workers_compensation
+    - benefits_income
+    - mortgage_income
+    - spousal_support_payments
+    - pension_and_savings_plan_income
+    - investment_income
+metadata:
+  unit: list
+  reference:
+    - title: Employment Support and Income Assistance Act, Definitions
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/tests/gov/provinces/ns/tax/income/income_assistance/eligibility/income/rent/ns_chargeable_rent_income.yaml

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+- name: Nova Scotia Income Assistance chargeable rent income; with 0 from roomers and properties
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 3_000
+    rent_from_roomers: 0
+    rent_from_properties: 0
+  output:
+    ns_chargeable_rent_income: 750
+
+- name: Nova Scotia Income Assistance chargeable rent income; with 0 from roomers and properties; lower than rent base
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 2_399
+    rent_from_roomers: 0
+    rent_from_properties: 0
+  output:
+    ns_chargeable_rent_income: 600
+
+- name: Nova Scotia Income Assistance chargeable rent income; with 0 from boarders and properties
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 0
+    rent_from_roomers: 1_000
+    rent_from_properties: 0
+  output:
+    ns_chargeable_rent_income: 700
+
+- name: Nova Scotia Income Assistance chargeable rent income; with 0 from boarders and properties; lower than rent base
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 0
+    rent_from_roomers: 800
+    rent_from_properties: 0
+  output:
+    ns_chargeable_rent_income: 600
+
+- name: Nova Scotia Income Assistance chargeable rent income; with 0 from roomers and boarders
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 0
+    rent_from_roomers: 0
+    rent_from_properties: 1_000
+  output:
+    ns_chargeable_rent_income: 700
+
+- name: Nova Scotia Income Assistance chargeable rent income
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 3_000
+    rent_from_roomers: 1_000
+    rent_from_properties: 1_000
+  output:
+    ns_chargeable_rent_income: 2_150
+
+- name: Nova Scotia Income Assistance chargeable rent income; lower than rent base
+  period: 2023
+  input:
+    province_code: NS
+    rent_from_boarders: 2_399
+    rent_from_roomers: 800
+    rent_from_properties: 0
+  output:
+    ns_chargeable_rent_income: 1_200

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/eligibility/income/ns_chargeable_earned_income.py

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+from policyengine_canada.model_api import *
+
+
+class ns_chargeable_earned_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia Income Assistance chargeable earned income"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4"
+    )
+    defined_for = ProvinceCode.NS
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.income_assistance.eligibility.income
+        is_disabled = person("is_disabled", period)
+        earned_income = p.earned_income
+        chargeable_earned_income = p.earned_income_exemption_rates.calc(
+            earned_income
+        )
+        # chargeable earned income for general employment
+        chargeable_earned_income_supported = (
+            p.earned_income_exemption_rates_supported.calc(earned_income)
+        )
+        # chargeable earned income for supported employment
+        return (
+            is_disabled,
+            chargeable_earned_income_supported,
+            chargeable_earned_income,
+        )

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/eligibility/income/ns_chargeable_income.py

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+from policyengine_canada.model_api import *
+
+
+class ns_chargeable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia Income Assistance chargeable income"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4"
+    )
+    defined_for = ProvinceCode.NS
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.income_assistance.eligibility.income
+        earned_income = person("ns_chargeable_earned_income", period)
+        rent_received = person("ns_chargeable_rent_income", period)
+        training_allowance = person("ns_training_allowance", period)
+        net_training_allowance = max_(
+            0, (training_allowance - p.training_allowance_exempt)
+        )
+        harvest_connection_program_wages = person(
+            "ns_harvest_connection_program_wages", period
+        )
+        net_harvest_connection_program_wages = max_(
+            0,
+            (
+                harvest_connection_program_wages
+                - p.harvest_connection_program_wages_exempt
+            ),
+        )
+        not_chargeable_income = person("ns_not_chargeable_income", period)
+
+        return (
+            p.unearned_income
+            + earned_income
+            + rent_received
+            + net_training_allowance
+            + net_harvest_connection_program_wages
+            - not_chargeable_income
+        )

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/eligibility/income/ns_not_chargeable_income.py

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+from policyengine_canada.model_api import *
+
+
+class ns_not_chargeable_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia income assistance not chargeable income"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4"
+    )
+    defined_for = ProvinceCode.NS
+
+    adds = "gov.provinces.ns.tax.income.income_assistance.eligibility.income.not_chargeable_income"