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/age_threshold/elderly.yaml

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+description: Saskatchewan provides the Caregiver Tax Credit Amount for filer with dependants this age or older.
+values: 
+  2022-01-01: 65
+metadata:
+  unit: year
+  label: Saskatchewan Caregiver Tax Credit Elderly Dependant Age Eligibility
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17

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

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+description: Saskatchewan provides the Caregiver Tax Credit Amount for filer with infirm dependants this age or younger.
+values: 
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Saskatchewan Caregiver Tax Credit Infirm Dependant Age Eligibility
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17

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

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+description: Saskatchewan provides this caregiver amount tax credit for filers with eligible dependants.
+values: 
+  2022-01-01: 9_789 
+  2023-01-01: 10_405
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Maximum Amount
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17
+

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

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+description: Saskatchewan provides partial Caregiver Tax Credit Amount for filer with dependants whose net income is below this threshold.
+values:
+  2022-01-01: 26_506 
+  2023-01-01: 28_175
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Higher Income Threshold for the Dependant
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17

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

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+description: Saskatchewan provides the maximum Caregiver Tax Credit Amount for filer with dependants whose net income is below this threshold.
+values: 
+  2022-01-01: 16_717
+  2023-01-01: 17_770
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Caregiver Tax Credit Lower Income Threshold for the dependant
+  reference: 
+  - title: 2023 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: 2023 Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1
+  - title: 2022 Sasktachewan Personal Tax Credits Return Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  - title: 2022 Sasktachewan Sasktachewan Personal Tax Credits Return Calculation Form Line9 Caregiver Amount
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5
+  - title: Sasktachewan The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17
+

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

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+- name: 2023 Do not have eligible dependants
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: false
+    individual_net_income: 10_000
+  output:
+    sk_caregiver_amount: 0
+
+- name: 2023 Have eligible dependants with income at lower income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 17_770
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: 2023 Have eligible dependants with income below lower income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 17_669
+  output:
+    sk_caregiver_amount: 10_405
+
+- name: 2023 Have eligible dependants with income between the lower income threshold and the higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 20_000
+  output:
+    sk_caregiver_amount: 8_175
+
+- name: 2023 Have eligible dependants with income at higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 28_175
+  output:
+    sk_caregiver_amount: 0
+
+- name: 2023 Have eligible dependants with income above higher income threshold
+  period: 2023
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: false
+    individual_net_income: 28_220
+  output:
+    sk_caregiver_amount: 0
+
+- name: 2022 Have eligible dependants with income at lower income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 16_717
+  output:
+    sk_caregiver_amount: 9789
+
+- name: 2022 Have eligible dependants with income below lower income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 15_669
+  output:
+    sk_caregiver_amount: 9789
+
+- name: 2022 Have eligible dependants with income between the lower income threshold and the higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 20_000
+  output:
+    sk_caregiver_amount: 6_506
+
+- name: 2022 Have eligible dependants with income at higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: true
+    individual_net_income: 26_506
+  output:
+    sk_caregiver_amount: 0
+
+- name: 2022 Have eligible dependants with income above higher income threshold
+  period: 2022
+  input:
+    province_code: SK
+    sk_caregiver_amount_eligibility: false
+    individual_net_income: 28_220
+  output:
+    sk_caregiver_amount: 0
+

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

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+- name: Do not have eligible infirm dependants
+  period: 2023
+  input:
+    province_code: SK
+    age: 19
+    is_dependant: true
+    individual_net_income: 15_000
+  output:
+    sk_caregiver_amount_eligibility: false
+
+- name: Do not have eligible elderly dependants
+  period: 2022
+  input:
+    province_code: SK
+    age: 64
+    is_dependant: true
+    individual_net_income: 15_000
+  output:
+    sk_caregiver_amount_eligibility: false
+
+- name: Do not have eligible dependants because of dependant's high net income
+  period: 2022
+  input:
+    province_code: SK
+    age: 66
+    is_dependant: true
+    individual_net_income: 26_507
+  output:
+    sk_caregiver_amount_eligibility: false
+
+- name: Do not have eligible dependants because of dependant's high net income
+  period: 2024
+  input:
+    province_code: SK
+    age: 66
+    is_dependant: true
+    individual_net_income: 28_176
+  output:
+    sk_caregiver_amount_eligibility: false
+
+- name: Have eligible elderly dependants
+  period: 2024
+  input:
+    province_code: SK
+    age: 66
+    is_dependant: true
+    individual_net_income: 28_174
+  output:
+    sk_caregiver_amount_eligibility: true
+
+- name: Have eligible infirm dependants
+  period: 2022
+  input:
+    province_code: SK
+    age: 15
+    is_dependant: true
+    individual_net_income: 16_716
+  output:
+    sk_caregiver_amount_eligibility: true

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#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17",
+    )
+    defined_for = "sk_caregiver_amount_eligibility"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_caregiver_amount
+        eligibility = person("sk_caregiver_amount_eligibility", period)
+        dependants_income = person("individual_net_income", period)
+
+        return where(
+            eligibility == 0,
+            0,
+            min(p.amount, p.higher_income_threshold - dependants_income),
+        )

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

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+from policyengine_canada.model_api import *
+
+
+class sk_caregiver_amount_eligibility(Variable):
+    value_type = bool
+    entity = Person
+    label = "Saskatchewan Caregiver Amount Eligibility"
+    definition_period = YEAR
+    reference = (
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-lp-22e.pdf#page=5",
+        "https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13,14,16,17",
+    )
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_caregiver_amount
+
+        dependant = person("is_dependant", period)
+        age = person("age", period)
+        infirm_dependant_eligible = age <= p.age_threshold.infirm
+        elderly_dependant_eligible = age >= p.age_threshold.elderly
+        age_eligibility = dependant & (
+            infirm_dependant_eligible | elderly_dependant_eligible
+        )
+
+        dependants_income = person("individual_net_income", period)
+        income_eligibility = dependants_income <= p.higher_income_threshold
+
+        return age_eligibility & income_eligibility