Merge pull request #431 from 7qiwx/7qiwx/issue429

Manitoba child benefit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Manitoba child benefit.

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/base.yaml

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+description: Manitoba provides this base amount under the Child Tax Benefit.
+values:
+  2022-01-01: 420 # 35 per month
+
+metadata:
+  unit: currency-CAD
+  label: Manitoba child benefit base
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb.html
+    - title: Manitoba child benefit regulation § 6(1)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html 

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/eligible_age.yaml

@@ -0,0 +1,10 @@
+description: Manitoba qualifies children for the child tax benefit below this age.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Manitoba child benefit age eligibility
+  period: year
+  reference:
+    - title: Province of Manitoba - Manitoba Child Benefit
+      href: https://www.gov.mb.ca/fs/eia/mcb.html

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/max_child_count.yaml

@@ -0,0 +1,12 @@
+description: Manitoba adds an additional child benefit amount for up to this children count.
+values:
+  2022-01-01: 6
+metadata:
+  unit: year
+  label: Manitoba child benefit maximum child count
+  period: year
+  reference:
+    - title: Manitoba basic child age benefit
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child benefit regulation § 5
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/five_children.yaml

@@ -0,0 +1,26 @@
+description: Manitoba phases the child benefit out for families with five children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 24_052
+    rate:
+      2022-01-01: 1
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit five children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/four_children.yaml

@@ -0,0 +1,28 @@
+description: Manitoba phases the child benefit out for families with four children at this rate, based on income. 
+
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 22_242
+    rate:
+      2022-01-01: 1 
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit one child phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/one_child.yaml

@@ -0,0 +1,27 @@
+description: Manitoba phases the child benefit out for families with one child at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.0773
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit one child phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/six_or_more_children.yaml

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+description: Manitoba phases the child benefit out for families with six or more children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 25_864
+    rate:
+      2022-01-01: 1
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit six or more children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+      # Law does not specify the reduction start for 7+ children, assuming that it is the same as for 6
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/three_children.yaml

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+description: Manitoba phases the child benefit out for families with three children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit three children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
+

policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/two_children.yaml

@@ -0,0 +1,27 @@
+description: Manitoba phases the child benefit out for families with two children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.1546
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1 
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit two children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+

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

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+description: Manitoba provides the following non-refundable tax credits.  
+values:
+  2022-01-01:
+    - mb_age_amount
+    - mb_pension_amount
+    - mb_basic_person_amount
+
+metadata:
+  unit: list  
+  period: year 
+  label: Manitoba non-refundable credits  

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/refundable.yaml

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+description: Manitoba provides the follwoing refundable tax credits.
+values:
+  2022-01-01: []
+
+metadata:
+  unit: list  
+  period: year 
+  label: Manitoba refundable credits