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Saskatchewan Caregiver Amount #406

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5 changes: 5 additions & 0 deletions changelog_entry.yaml
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- bump: minor
changes:
added:
- Saskatchewan caregiver amount.

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description: Saskatchewan qualifies elderly dependants under the Caregiver Tax Credit Amount for filers' dependants with this age or older.
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description: Saskatchewan qualifies elderly dependants under the Caregiver Tax Credit Amount for filers' dependants with this age or older.
description: Saskatchewan qualifies elderly dependants under the Caregiver Tax Credit at 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 #page=14,16,17
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Original file line number Diff line number Diff line change
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description: Saskatchewan qualifies infirm dependants under the Caregiver Tax Credit Amount for filers' dependants with this age or older.
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 #page=14,16,17
Original file line number Diff line number Diff line change
@@ -0,0 +1,18 @@
description: Saskatchewan allows for this maximum caregiver amount.
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
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href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=13 #page=14,16,17
Original file line number Diff line number Diff line change
@@ -0,0 +1,19 @@
description: Saskatchewan reduces the maximum Caregiver Tax Credit amount by the difference of this threshold and the dependants income.

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 #page=14,16,17
Original file line number Diff line number Diff line change
@@ -0,0 +1,20 @@
description: Saskatchewan reduces the maximum Caregiver Tax Credit Amount for dependants with net income is above 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 #page=14,16,17

Original file line number Diff line number Diff line change
@@ -0,0 +1,99 @@
- name: 2023 Do not have eligible dependants
period: 2023
input:
province_code: SK
sk_caregiver_amount_eligibile_person: false
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: false
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: true
dependant_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_eligibile_person: false
dependant_income: 28_220
output:
sk_caregiver_amount: 0

Original file line number Diff line number Diff line change
@@ -0,0 +1,71 @@
- name: Have eligible infirm dependants
period: 2023
input:
province_code: SK
age: 19
dependant_lives_with_filer: true
is_disabled: true
parent_or_grandparent: false
dependant_income: 15_000
output:
sk_caregiver_amount_eligibile_person: true

- name: Do not have eligible elderly dependants
period: 2022
input:
province_code: SK
age: 64
dependant_lives_with_filer: true
is_disabled: false
parent_or_grandparent: true
dependant_income: 15_000
output:
sk_caregiver_amount_eligibile_person: false

- name: Do not have eligible dependants because of dependant's high net income
period: 2022
input:
province_code: SK
age: 66
dependant_lives_with_filer: true
is_disabled: false
parent_or_grandparent: true
dependant_income: 26_507
output:
sk_caregiver_amount_eligibile_person: false

- name: Do not have eligible dependants because of dependant's high net income
period: 2024
input:
province_code: SK
age: 66
dependant_lives_with_filer: true
is_disabled: false
parent_or_grandparent: true
dependant_income: 28_176
output:
sk_caregiver_amount_eligibile_person: false

- name: Have eligible elderly dependants
period: 2024
input:
province_code: SK
age: 66
dependant_lives_with_filer: true
is_disabled: false
parent_or_grandparent: true
dependant_income: 28_174
output:
sk_caregiver_amount_eligibile_person: true

- name: Do not Have eligible infirm dependants
period: 2022
input:
province_code: SK
age: 15
dependant_lives_with_filer: true
is_disabled: true
parent_or_grandparent: false
dependant_income: 16_716
output:
sk_caregiver_amount_eligibile_person: false
Original file line number Diff line number Diff line change
@@ -0,0 +1,22 @@
from policyengine_canada.model_api import *


class dependant_income(Variable):
value_type = float
entity = Person
label = "Dependant Income"
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", # page=14,16,17
)
defined_for = ProvinceCode.SK

def formula(person, period, parameters):
dependant = person("is_dependant", period)
income = person("individual_net_income", period)
return dependant * income
Original file line number Diff line number Diff line change
@@ -0,0 +1,16 @@
from policyengine_canada.model_api import *


class dependant_lives_with_filer(Variable):
value_type = bool
entity = Person
label = "Whether a dependant lives with the filer"
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", # page=14,16,17
)
defined_for = ProvinceCode.SK
Original file line number Diff line number Diff line change
@@ -0,0 +1,16 @@
from policyengine_canada.model_api import *


class parent_or_grandparent(Variable):
value_type = bool
entity = Person
label = " Is the filers' parent or grandparent"
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", # page=14,16,17
)
defined_for = ProvinceCode.SK
Original file line number Diff line number Diff line change
@@ -0,0 +1,30 @@
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", # page=14,16,17
)
defined_for = ProvinceCode.SK

def formula(person, period, parameters):
p = parameters(
period
).gov.provinces.sk.tax.income.credits.sk_caregiver_amount
eligible_person = person(
"sk_caregiver_amount_eligibile_person", period
)
dependant_income = person("dependant_income", period)

return eligible_person * min(
p.amount, p.income_threshold.higher - dependant_income
)
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