Saskatchewan Caregiver Amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Saskatchewan Caregiver Amount
+

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/amount.yaml

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+description: Saskatchewan Tax Credit Amount for persons who have eligible dependants.
+values: 
+  2023-01-01: 10_405
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Amount
+  reference: 
+  - title: Sasktachewan Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf
+  - title: Sasktachewan Caregiver Amount Calculation Form
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/td1sk-ws-23e%20(SK%20Tax%20Credit%20Calculation).pdf
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/I2-01.pdf
+

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/elderly_age_threshold.yaml

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+description: Saskatchewan Caregiver Tax Credit Amount allows eligibility for elderly relatives at this age or higher.
+values: 
+  2023-01-01: 65
+metadata:
+  unit: year
+  label: Saskatchewan Caregiver Tax Credit Elderly Dependant Age Eligibility
+  reference: 
+  - title: Sasktachewan Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf
+  - title: Sasktachewan Caregiver Amount Calculation Form
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/td1sk-ws-23e%20(SK%20Tax%20Credit%20Calculation).pdf
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/I2-01.pdf

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/higher_income_threshold.yaml

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+description: Saskatchewan Tax Credit Higher Income threshold for the Dependant.
+values: 
+  2023-01-01: 28_175
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Higher Income Threshold for the Dependant
+  reference: 
+  - title: Sasktachewan Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf
+  - title: Sasktachewan Caregiver Amount Calculation Form
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/td1sk-ws-23e%20(SK%20Tax%20Credit%20Calculation).pdf
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/I2-01.pdf

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/infirm_age_threshold.yaml

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+description: Saskatchewan Caregiver Tax Credit Amount allows eligibility for infirm relatives at this age or higher.
+values: 
+  2023-01-01: 18
+metadata:
+  unit: year
+  label: Saskatchewan Caregiver Tax Credit Infirm Dependant Age Eligibility
+  reference: 
+  - title: Sasktachewan Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf
+  - title: Sasktachewan Caregiver Amount Calculation Form
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/td1sk-ws-23e%20(SK%20Tax%20Credit%20Calculation).pdf
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/I2-01.pdf

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/lower_income_threshold.yaml

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+description: Saskatchewan Tax Credit Lower Income threshold for the dependant.
+values: 
+  2023-01-01: 17_770
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Lower Income Threshold for the dependant
+  reference: 
+  - title: Sasktachewan Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf
+  - title: Sasktachewan Caregiver Amount Calculation Form
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/td1sk-ws-23e%20(SK%20Tax%20Credit%20Calculation).pdf
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: file:///C:/Users/yaoke/OneDrive/Desktop/PolicyEngine/SK/SK%20Tax%20Credit%20Return/I2-01.pdf
+

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_caregiver_amount.yaml

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+- name: Do not have dependants living with the person
+  period: 2024
+  input:
+    province_code: SK
+    is_live_together: False
+  output:
+    sk_caregiver_amount: 0
+
+- name: One Elderly 64-years-old Dependant with less than 17_770 income
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_769
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 64
+  output:
+    sk_caregiver_amount: 0
+
+- name: One Elderly 65-years-old Dependant with less than 17_770 income
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_769
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 65
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: One Elderly 66-years-old Dependant with an income of 17_770 
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_770
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 66
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: One Elderly 65-years-old Dependant with an income between 17_770 and 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 20_000
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 65
+  output:
+    sk_caregiver_amount: 8_175
+
+- name: One Elderly 65-years-old Dependant with an income of 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 28_175
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 65
+  output:
+    sk_caregiver_amount: 0
+
+- name: One Elderly 65-years-old Dependant with an income more than 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 30_000
+    is_live_together: True
+    is_elderly_dependant: True
+    is_infirm_dependant: False
+    dependant_age: 65
+  output:
+    sk_caregiver_amount: 0
+
+- name: One infirm 17-years-old Dependant with less than 17_770 income
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_769
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 17
+  output:
+    sk_caregiver_amount: 0
+
+- name: One infirm 18-years-old Dependant with less than 17_770 income
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_769
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 18
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: One infirm 19-years-old Dependant with 17_770 income
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 17_770
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 19
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: One infirm 19-years-old Dependant with an income between 17_770 and 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 21_000
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 19
+  output:
+    sk_caregiver_amount: 7_175
+
+- name: One infirm 21-years-old Dependant with an income of 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 28_175
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 21
+  output:
+    sk_caregiver_amount: 0
+
+- name: One infirm 18-years-old Dependant with an income more than 28_175
+  period: 2024
+  input:
+    province_code: SK
+    dependants_income: 28_176
+    is_live_together: True
+    is_elderly_dependant: False
+    is_infirm_dependant: True
+    dependant_age: 18
+  output:
+    sk_caregiver_amount: 0

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/dependant_age.py

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+from policyengine_canada.model_api import *
+
+
+class dependant_age(Variable):
+    value_type = int
+    entity = Person
+    label = "Saskatchewan Caregiver Amount Dependant's Age"
+    documentation = "The age of your spouse's or common-law partner's parent or grandparent or an infirm relative."
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/dependants_income.py

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+from policyengine_canada.model_api import *
+
+
+class dependants_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Caregiver Amount Dependant's Income"
+    documentation = "The income of your spouse's or common-law partner's parent or grandparent or an infirm relative."
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/is_elderly_dependant.py

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+from policyengine_canada.model_api import *
+
+
+class is_elderly_dependant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Saskatchewan Caregiver Amount Elderly Dependant"
+    documentation = "Whthere your spouse's or common-law partner's dependant is your parent or grandparent or not."
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/is_infirm_dependant.py

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+from policyengine_canada.model_api import *
+
+
+class is_infirm_dependant(Variable):
+    value_type = bool
+    entity = Person
+    label = "Saskatchewan Caregiver Amount Infirm Dependant"
+    documentation = "Whthere your spouse's or common-law partner's dependant is an infirm dependant or not."
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/is_live_together.py

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+from policyengine_canada.model_api import *
+
+
+class is_live_together(Variable):
+    value_type = bool
+    entity = Person
+    label = "Saskatchewan Caregiver Dependant"
+    documentation = "Whthere your spouse's or common-law partner's dependant lives with you or not."
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_caregiver_amount/sk_caregiver_amount.py

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+from policyengine_canada.model_api import *
+
+
+class sk_caregiver_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Caregiver Amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf",
+    )
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        relative_live_eligibility = person("is_live_together", period)
+        is_elderly_dependant = person("is_elderly_dependant", period)
+        is_infirm_dependant = person("is_infirm_dependant", period)
+        dependants_income = person("dependants_income", period)
+        dependant_age = person("dependant_age", period)
+
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_caregiver_amount
+
+        age_threshold = select(
+            [
+                (is_elderly_dependant == 1) & (is_infirm_dependant == 0),
+                (is_elderly_dependant == 0) & (is_infirm_dependant == 1),
+            ],
+            [p.elderly_age_threshold, p.infirm_age_threshold],
+        )
+        age_eligibility = where(dependant_age >= age_threshold, 1, 0)
+
+        eligibility = relative_live_eligibility & age_eligibility
+
+        return select(
+            [
+                eligibility == 0,
+                (eligibility == 1)
+                & (dependants_income >= p.higher_income_threshold),
+                (eligibility == 1)
+                & (dependants_income <= p.lower_income_threshold),
+                (eligibility == 1)
+                & (
+                    p.higher_income_threshold
+                    > dependants_income
+                    > p.lower_income_threshold
+                ),
+            ],
+            [0, 0, p.amount, p.higher_income_threshold - dependants_income],
+        )