diff --git a/changelog_entry.yaml b/changelog_entry.yaml index e69de29bb..aa3c1d75a 100644 --- a/changelog_entry.yaml +++ b/changelog_entry.yaml @@ -0,0 +1,4 @@ +- bump: minor + changes: + changed: + - Nunavut single status credit. diff --git a/policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/single_status_credit/amount.yaml b/policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/single_status_credit/amount.yaml new file mode 100644 index 000000000..0dc9d7e39 --- /dev/null +++ b/policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/single_status_credit/amount.yaml @@ -0,0 +1,11 @@ +description: Nunavut credits this amount under the single status credit. +values: + 2022-01-01: 16_862 +metadata: + unit: currency-CAD + label: Nunavut single status credit amount + reference: + - title: Nunavut Income Tax Act Part I Division B Subvision c 2.16 + href: https://www.nunavutlegislation.ca/en/consolidated-law/income-tax-act-consolidation + - title: 2022 Form NU428, Nunavut Tax + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5014-c/5014-c-22e.pdf#page=1 diff --git a/policyengine_canada/tests/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.yaml b/policyengine_canada/tests/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.yaml new file mode 100644 index 000000000..42fa3afa4 --- /dev/null +++ b/policyengine_canada/tests/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.yaml @@ -0,0 +1,15 @@ +- name: Person with single status + period: 2023 + input: + province_code: NU + is_married: false + output: + nu_single_status_credit: 16_862 + +- name: Person with married status + period: 2023 + input: + province_code: NU + is_married: true + output: + nu_single_status_credit: 0 diff --git a/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.py b/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.py new file mode 100644 index 000000000..123d452d1 --- /dev/null +++ b/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit.py @@ -0,0 +1,15 @@ +from policyengine_canada.model_api import * + + +class nu_single_status_credit(Variable): + value_type = float + entity = Person + label = "Nunavut single status credit" + definition_period = YEAR + defined_for = "nu_single_status_credit_eligible" + + def formula(person, period, parameters): + return parameters( + period + ).gov.provinces.nu.tax.income.credits.single_status_credit.amount + return amount * eligible diff --git a/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit_eligible.py b/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit_eligible.py new file mode 100644 index 000000000..9f61eb0ad --- /dev/null +++ b/policyengine_canada/variables/gov/provinces/nu/tax/income/credits/single_status_credit/nu_single_status_credit_eligible.py @@ -0,0 +1,14 @@ +from policyengine_canada.model_api import * + + +class nu_single_status_credit_eligible(Variable): + value_type = bool + entity = Person + label = "Eligible for the Nunavut single status credit" + definition_period = YEAR + defined_for = ProvinceCode.NU + + def formula(person, period, parameters): + single_status = ~person.household("is_married", period) + no_dependants = person.household("count_dependants", period) == 0 + return (single_status & no_dependants) \ No newline at end of file