British Columbia Basic Personal Amount

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - British Columbia basic personal amount.

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/basic_personal_amount/base.yaml

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+description: British Columbia provides the following basic personal amount. 
+values:
+  2022-01-01: 11_302
+  2023-01-01: 11_981
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia basic personal amount
+  reference:
+  - title: 2022 British Columbia, Personal Tax Credits Return, TD1BC
+    href: https://tsaykeh.com/files/pdf/1650179447_BC%20Tax%20Form.pdf#page=1
+  - title: 2023 British Columbia, Personal Tax Credits Return, TD1BC
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-23e.pdf#page=1
+  # The income tax act specifies inflation unadjusted amounts
+  - title: British Columbia Income Tax Act, Division 2, 4.3, 1.1
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_01

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/non_refundable.yaml

@@ -1,8 +1,11 @@
-description: British Columbia list of non-refundable tax credits.
+description: British Columbia provides the following non-refundable tax credits.
 values:
   2022-01-01:
     - bc_tax_reduction_credit
     - bc_age_credit
+    - bc_basic_personal_amount
 
 metadata:
-  unit: program
+  unit: list
+  period: year
+  label: British Columbia non-refundable tax credits

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/basic_personal_amount/bc_basic_personal_amount.yaml

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+- name: 2023 Basic personal amount
+  period: 2023
+  input:
+    province_code: BC
+  output:
+    bc_basic_personal_amount: 11_981
+
+- name: 2022 Basic personal amount
+  period: 2022
+  input:
+    province_code: BC
+  output:
+    bc_basic_personal_amount: 11_302

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/basic_personal_amount/bc_basic_personal_amount.py

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+from policyengine_canada.model_api import *
+
+
+class bc_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "British Columbia basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1bc/td1bc-23e.pdf#page=1"
+    defined_for = ProvinceCode.BC
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.bc.tax.income.credits.basic_personal_amount
+        return p.base