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Yukon Age Amount #489

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Original file line number Diff line number Diff line change
@@ -0,0 +1,12 @@
description: Yukon limits teh age amount credit to filers at or above this age threshold.
values:
2022-01-01: 65
metadata:
unit: year
period: year
label: Yukon age amount age threshold
reference:
- title: Worksheet for the Yukon 2023 Personal Tax Credits Return
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt-ws/td1yt-ws-23e.pdf#page=1

# TODO: 2022 reference & law reference
Original file line number Diff line number Diff line change
@@ -0,0 +1,13 @@
description: Yukon provides this base age amount credit.
values:
2022-01-01:
2023-01-01: 8_369
metadata:
unit: currency-CAD
period: year
label: Yukon age amount base
reference:
- title: Worksheet for the Yukon 2023 Personal Tax Credits Return
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt-ws/td1yt-ws-23e.pdf#page=1

# TODO: 2022 values & 2022 reference & law reference
Original file line number Diff line number Diff line change
@@ -0,0 +1,22 @@
description: Yukon reduces the age amount credit by this rate, based on adjusted net income.
metadata:
type: marginal_rate
threshold_unit: currency-CAD
rate_unit: /1
label: Yukon age amount credit reduction
reference:
- title: Worksheet for the Yukon 2023 Personal Tax Credits Return
href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1yt-ws/td1yt-ws-23e.pdf#page=1

# TODO: 2022 values & 2022 reference & law reference

brackets:
- threshold:
2022-01-01: 0
rate:
2022-01-01: 0
- threshold:
2022-01-01:
2023-01-01: 42_335
rate:
2022-01-01: 0.15
Original file line number Diff line number Diff line change
@@ -0,0 +1,16 @@
from policyengine_canada.model_api import *


class yt_age_amount_credit(Variable):
value_type = float
entity = Person
label = "Yukon age amount credit"
definition_period = YEAR
defined_for = "yt_age_amount_credit_eligible_person"

def formula(person, period, parameters):
income = person("individual_net_income", period)
p = parameters(period).gov.provinces.yt.tax.income.credits.age_amount
base = p.base
reduction = p.reduction.calc(income)
return max_(base - reduction, 0)
Original file line number Diff line number Diff line change
@@ -0,0 +1,14 @@
from policyengine_canada.model_api import *


class yt_age_amount_credit_eligible_person(Variable):
value_type = bool
entity = Person
label = "Yukon age amount credit eligible person"
definition_period = YEAR
defined_for = ProvinceCode.YT

def formula(person, period, parameters):
age = person("age", period)
p = parameters(period).gov.provinces.yt.tax.income.credits.age_amount
return age >= p.age_threshold
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