Fixes PolicyEngine#416

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Quebec Amount for Dependants and Amount Transferred by a Child Pursuing Studies.

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/age_eligibility.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits its amount for dependants for child under this age enrolled in post-secondary studies.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Quebec amount for child enrolled in post-secondary studies age eligibility
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies (Line 367)
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/post_secondary_studies_amount.yaml

@@ -0,0 +1,11 @@
+description: Quebec limits this amount for a child under 18 enrolled in post-secondary studies for each completed term 
+values:
+  2022-01-01: 3_101
+metadata:
+  unit: currency-CAD
+  label: Quebec post-secondary studies termly
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies (Line 367)
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/dependant_amount/post_secondary_studies_transferred_base_amount.yaml

@@ -0,0 +1,13 @@
+description: Quebec provides this base amount transferred by a child enrolled in post-secondary studies for parents.
+values:
+  2022-01-01: 4_879
+metadata:
+  unit: currency-CAD
+  label: Quebec post-secondary studies transfered base amount
+  reference:
+    - title: Revenu Quebec - Amount for dependants and amount transferred by a child 18 or over enrolled in post-secondary studies (Line 367)
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-367/
+    - title: Schedule S – Amount Transferred by a Child 18 or Over Enrolled in Post-Secondary Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.S-V%282022-12%29.pdf
+    - title: Schedule A - Amount for Dependants and Amount Transferred by a Child Pursuing Studies
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.A-V%282022-12%29.pdf

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/dependant_amount/qc_post_secondary_studies_amount.py

@@ -0,0 +1,33 @@
+from policyengine_canada.model_api import *
+
+
+class qc_post_secondary_studies_amount(Variable):
+    value_type = float
+    entity = Person
+    label = (
+        "Quebec amount for a child under 18 enrolled in post-secondary studies"
+    )
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.qc.tax.income.credits.depedant_amount
+
+        # Child under 18 enrolled in post-secondary studies
+        age_eligible = person("age", period) < p.age_eligibility
+        full_time_student = person("is_full_time_student", period)
+        unmarried = ~person("has_spouse", period)
+
+        eligible = age_eligible & full_time_student & unmarried
+
+        # Dependent child’s income
+        net_income = person("individual_net_income", period)
+        # TODO: add remote deduction line 236
+        other_income = person("qc_other_income", period)
+        income = max_(0, net_income - other_income)  # +remote deduction
+
+        return max_(
+            0, p.post_secondary_studies_amount - income
+        )  # TODO: check per term

policyengine_canada/variables/gov/provinces/qc/tax/income/credits/dependant_amount/qc_post_secondary_studies_transferred_amount.py

@@ -0,0 +1,28 @@
+from policyengine_canada.model_api import *
+
+
+class qc_post_secondary_studies_transferred_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Quebec amount transferred by a child enrolled in post-secondary studies"
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.qc.tax.income.credits.depedant_amount
+
+        # Child over 18 enrolled in post-secondary studies
+        age_eligible = person("age", period) < p.age_eligibility
+        full_time_student = person("is_full_time_student", period)
+        eligible = age_eligible & full_time_student
+
+        # Amount that you can transfer
+        base_amount = p.post_secondary_studies_transferred_amount
+        post_secondary_studies_amount = person(
+            "qc_post_secondary_studies_amount", period
+        )
+
+        # TODO: REDUCTION line 8-16
+        # https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D.S-V%282022-12%29.pdf

policyengine_canada/variables/gov/provinces/qc/tax/income/qc_other_income.py

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+from policyengine_canada.model_api import *
+
+
+class qc_other_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Quebec other income"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/96-to-164-total-income/line-154/"
+    defined_for = ProvinceCode.QC

policyengine_canada/variables/household/person/has_spouse.py

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+from policyengine_canada.model_api import *
+
+
+class has_spouse(Variable):
+    value_type = bool
+    entity = Person
+    label = "The individual is married"
+    definition_period = YEAR

policyengine_canada/variables/household/person/is_full_time_student.py

@@ -0,0 +1,8 @@
+from policyengine_canada.model_api import *
+
+
+class is_full_time_student(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is a full-time student"
+    definition_period = YEAR