New Brunswick Spouse or Common-law partner amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - New Brunswick Spouse or Common-law Partner base amount for the years 2022, 2023, and 2024; nb_spouse_and_common_law_partner_amount_credit to calculate the credit dynamically based on parameters; test cases; parameter configurations for base_amount and max_credit in the parameters file.

policyengine_canada/parameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml

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+description: New Brunswick provides the following Spouse or Common-law partner base amount.  
+values:
+  2022-01-01: 10_105
+  2023-01-01: 10_741
+  2024-01-01: 11_246
+metadata:
+  unit: currency-CAD
+  period: year
+  label: New Brunswick Spouse or Common-law Partner Base Amount
+  reference:
+    - title: Worksheet for the 2022 New Brunswick Personal Tax Credits Return
+      href: https://www.cchwebsites.com/content/pdf/tax_forms/ca/en/td1nbws_en.pdf#page=1
+    - title: 2022 New Brunswick Personal Tax Credits Return
+      href: https://www.vitalitenb.ca/sites/default/files/documents/employes/td1nb_nb_personal_tax_credits_return.pdf#page=1
+    - title: Worksheet for the 2023 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1
+    - title: 2023 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1
+    - title: 2024 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb/td1nb-24e.pdf#page=1
+    - title: Worksheet for the 2024 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-24e.pdf#page=1
+

policyengine_canada/parameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/max_credit.yaml

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+description: The New Brunswick spouse or common-law partner amount credit is calculated by taking into account the spouse's net income and comparing it to a base amount. The maximum credit is the highest amount that can be claimed as a credit.
+values:
+  2022-01-01: 9_186
+  2023-01-01: 9_764
+  2024-01-01: 10_223
+metadata:
+  unit: currency-CAD
+  period: year
+  label: New Brunswick Spouse or Common-law Partner Max Credit
+  reference:
+    - title: Worksheet for the 2022 New Brunswick Personal Tax Credits Return
+      href: https://www.cchwebsites.com/content/pdf/tax_forms/ca/en/td1nbws_en.pdf#page=1
+    - title: Worksheet for the 2023 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-23e.pdf#page=1
+    - title: Worksheet for the 2024 New Brunswick Personal Tax Credits Return
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nb-ws/td1nb-ws-24e.pdf#page=1

policyengine_canada/parameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/test.yaml

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+- name: One person eligible and one not
+  period: 2022
+  input:
+    people:
+      head:
+        is_spouse: false
+        individual_net_income: 10_000
+      spouse:
+        is_spouse: true
+        individual_net_income: 1_000
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_105
+
+  period: 2023
+  input:
+    people:
+      head:
+        is_spouse: false
+        individual_net_income: 10_000
+      spouse:
+        is_spouse: true
+        individual_net_income: 1_000
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_741
+
+  period: 2024
+  input:
+    people:
+      head:
+        is_spouse: false
+        individual_net_income: 10_000
+      spouse:
+        is_spouse: true
+        individual_net_income: 1_000
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 10_223
+
+- name: Eligible spouse
+  period: 2022
+  input:
+    province_code: NB
+    is_spouse: true
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 105
+
+  period: 2023
+  input:
+    province_code: NB
+    is_spouse: true
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 741
+
+  period: 2024
+  input:
+    province_code: NB
+    is_spouse: true
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 1_246
+
+- name: Ineligible spouse
+  period: 2022
+  input:
+    province_code: NB
+    is_spouse: false
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 0
+
+  period: 2023
+  input:
+    province_code: NB
+    is_spouse: false
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 0
+
+  period: 2024
+    input:
+    province_code: NB
+    is_spouse: false
+    individual_net_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 0

policyengine_canada/tests/gov/provinces/nb/tax/income/credits/nb_spouse_and_common_law_partner_amount_credit.yaml

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+- name: No spouse income in 2022
+  period: 2022
+  input:
+    people:
+      head:
+        spouse_income: 0
+      spouse:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_186
+
+- name: Spouse income of $1,000 in 2022
+  period: 2022
+  input:
+    province_code: NB
+    spouse_income: 1_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_105
+
+- name: Spouse income of $10,000 in 2022
+  period: 2022
+  input:
+    province_code: NB
+    spouse_income: 10_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 105
+
+- name: Capped at 0 in 2022
+  period: 2022
+  input:
+    province_code: NB
+    spouse_income: 40_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 0
+
+
+- name: No spouse income
+  period: 2023
+  input:
+    people:
+      head:
+        spouse_income: 0
+      spouse:
+        spouse_income: 0
+    household:
+      members: [head, spouse]
+      province_code: NB
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_764
+
+- name: Spouse income of $1,000
+  period: 2023
+  input:
+    province_code: NB
+    spouse_income: 1_000
+  output:
+    nb_spouse_and_common_law_partner_amount_credit: 9_741
+
+
+parameters:
+  gov:
+    provinces:
+      nb:
+        tax:
+          income:
+            credits:
+              spouse_or_common_law_partner_amount:
+                base_amount:
+                  2022-01-01: 10_105
+                  2023-01-01: 10_741
+                  2024-01-01: 11_246
+                max_credit:
+                  2022-01-01: 9_186
+                  2023-01-01: 9_764
+                  2024-01-01: 10_223
+

policyengine_canada/variables/gov/provinces/nb/tax/income/nb_spouse_and_common_law_partner_amount_credit.py

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+from policyengine_canada.model_api import *
+
+class nb_spouse_and_common_law_partner_amount_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "New Brunswick spouse and common-law partner amount credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NB
+
+
+    def formula(household, period, parameters):
+        p = parameters(period).gov.provinces.nb.tax.income.credits.spouse_or_common_law_partner_amount 
+        base_amount = p.base_amount  
+        max_credit = p.max_credit 
+
+        spouse_income = add(household, period, ["spouse_income"])
+        reduced_amount = max_(base_amount - spouse_income, 0)  
+        return min(max_credit, reduced_amount)
+