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New Brunswick Spouse or Common-law partner amount #492

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2180639
New Brunswick Spouse or Common-law partner amount
karenlilr Jun 14, 2024
f548033
Fixes #352
karenlilr Jun 18, 2024
bfa2e0e
base amount Fixes #352
karenlilr Jun 22, 2024
5a1d9a9
base amount format and income cap value Fixes #352
karenlilr Jun 27, 2024
2e953f1
2023 code
karenlilr Jul 5, 2024
bb187be
test file, code in python file, and max credit file added Fixes #352
karenlilr Jul 9, 2024
f9bc394
parameters, hard code
karenlilr Jul 17, 2024
aadd156
Fixes #352
karenlilr Jul 26, 2024
1822c7d
added to changelog_entry.yaml
karenlilr Jul 30, 2024
949d624
Fixes #352
karenlilr Jul 31, 2024
5005fb2
Fixes #352
karenlilr Aug 8, 2024
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3 changes: 3 additions & 0 deletions changelog_entry.yaml
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Original file line number Diff line number Diff line change
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- bump: minor
changes:
added: New Brunswick Spouse or Common-law Partner base amount.
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23 changes: 23 additions & 0 deletions .../gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
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Original file line number Diff line number Diff line change
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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
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2024-01-01: 11_246
metadata:
unit: currency-CAD
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period: year
label: New Brunswick Spouse or Common-law Partner base Amount
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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

16 changes: 16 additions & 0 deletions ...s/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/max_amount.yaml
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Original file line number Diff line number Diff line change
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description: New Brunswick provides the following maximum spouse or common-law partner amount.
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
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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
95 changes: 95 additions & 0 deletions ...ameters/gov/provinces/nb/tax/income/credits/spouse_or_common_law_partner_amount/test.yaml
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delete this

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still delete this

Original file line number Diff line number Diff line change
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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
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one period per test

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
65 changes: 65 additions & 0 deletions ...s/gov/provinces/nb/tax/income/credits/nb_spouse_and_common_law_partner_amount_credit.yaml
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Original file line number Diff line number Diff line change
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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:
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17 changes: 17 additions & 0 deletions ...a/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

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Suggested change

spouse_income = add(household, period, ["spouse_income"])
reduced_amount = max_(p.base_amount - spouse_income, 0)
return min(p.max_credit, reduced_amount)
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