Nunavut married or common-law status credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Nunavut married status credit.
+    - Nunavut eligible dependent credit.

policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/eligible_dependent_credit/amount/additional.yaml

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+description: Nunavut allows for this additional max amount for filers who are supporting a dependent, living in the same household. 
+values:
+  2022-01-01: 16_862
+metadata:
+  unit: currency-CAD
+  label: Nunavut eligible dependent max additional amount
+  reference:
+  - title: Nunavut Income Tax Act Subvision C Section 2.15
+    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

policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/eligible_dependent_credit/amount/base.yaml

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+description: Nunavut provides this base amount for individuals who are supporting a dependent living in the same household. 
+values:
+  2022-01-01: 16_862
+metadata:
+  unit: currency-CAD
+  label: Nunavut eligible dependent credit base amount
+  reference:
+  - title: Nunavut Income Tax Act Subvision C Section 2.15
+    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

policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/married_status_credit/amount/additional.yaml

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+description: Nunavut allows for this additional maximum amount for individuals, supporting their spouse or common law partner living in the same household. 
+values:
+  2022-01-01: 16_862
+metadata:
+  unit: currency-CAD
+  label: Nunavut married status additional max amount
+  reference:
+  - title: Nunavut Income Tax Act Subvision C Section 2.14
+    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

policyengine_canada/parameters/gov/provinces/nu/tax/income/credits/married_status_credit/amount/base.yaml

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+description: Nunavut provides this base amount for a filer who is supporting their spouse or common law partner, living in the same household. 
+values:
+  2022-01-01: 16_862
+metadata:
+  unit: currency-CAD
+  label: Nunavut married status base amount
+  reference:
+  - title: Nunavut Income Tax Act Subvision C Section 2.14
+    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

policyengine_canada/tests/gov/provinces/nu/tax/income/credits/nu_eligible_dependent_credit.yaml

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+- name: No dependent in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+    households:
+      household:
+        members: [head]
+        province_code: NU
+  output:
+    nu_eligible_dependent_credit: 0
+
+- name: Independent spouse and independent third person in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: false
+        individual_net_income: 10_000
+      dependent:
+        is_spouse: false
+        is_dependant : false
+        individual_net_income : 10_000
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit: 0
+
+- name: Independent spouse and dependent third person in the household with less than 16000 income
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: false
+        individual_net_income: 10_000
+      dependent:
+        is_spouse : false
+        is_dependant : true
+        individual_net_income : 10_000
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit: 23_724
+
+- name: Dependent spouse and dependent third person in the household with less than 16000 income
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+        individual_net_income: 10_000
+      dependent:
+        is_spouse: false
+        is_dependant : true
+        individual_net_income : 10_000
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit: 0
+
+- name: Dependent third person in the household with less than 16000 income
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      dependent:
+        is_spouse: false
+        is_dependant : true
+        individual_net_income : 10_000
+    household:
+      members: [head, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit: 23_724
+
+- name: Independent spouse and dependent third person in the household with more than 16000 income
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: false
+        individual_net_income: 10_000
+      dependent:
+        is_spouse: false
+        is_dependant : true
+        individual_net_income : 20_000
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit: 16_862

policyengine_canada/tests/gov/provinces/nu/tax/income/credits/nu_eligible_dependent_credit_eligible.yaml

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+- name: Ineligible for having no member in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+    households:
+      household:
+        members: [head]
+        province_code: NU
+  output:
+    nu_eligible_dependent_credit_eligible: false
+
+- name: Ineligible for having no dependent member in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      member:
+        is_dependant: false
+    households:
+      household:
+        members: [head, member]
+        province_code: NU
+  output:
+    nu_eligible_dependent_credit_eligible: false
+
+- name: Ineligible for having dependent spouse in the household in addition to the dependent member
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+      dependent:
+        is_spouse: false
+        is_dependant : true
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit_eligible: false
+
+- name: Eligible for having dependent member in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      dependent:
+        is_dependant : true
+    household:
+      members: [head, dependent]
+      province_code: NU
+  output:
+    nu_eligible_dependent_credit_eligible: true
+

policyengine_canada/tests/gov/provinces/nu/tax/income/credits/nu_married_status_credit.yaml

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+- name: No spouse in the household
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+    household:
+      members: [head]
+      province_code: NU
+  output:
+    nu_married_status_credit: 0
+
+- name: Spouse in the household but independent
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: false
+        individual_net_income: 10_000
+    household:
+      members: [head, spouse]
+      province_code: NU
+  output:
+    nu_married_status_credit: 0
+
+- name: Dependent spouse in the household with income less than 1600
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+        individual_net_income: 10_000
+    household:
+      members: [head, spouse]
+      province_code: NU
+  output:
+    nu_married_status_credit: 23_724
+
+- name: Dependent spouse in the household with income more than 1600
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+        individual_net_income: 20_000
+    household:
+      members: [head, spouse]
+      province_code: NU
+  output:
+    nu_married_status_credit: 16_862

policyengine_canada/tests/gov/provinces/nu/tax/income/credits/nu_married_status_credit_eligible.yaml

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+- name: Ineligible for having no spouse
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+    household:
+      members: [head]
+      province_code: NU
+  output:
+    nu_married_status_credit_eligible: false
+
+- name: Ineligible for having no dependent spouse
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: false
+    household:
+      members: [head, spouse]
+      province_code: NU
+  output:
+    nu_married_status_credit_eligible: false
+
+- name: Ineligible for having dependent household member in addition to dependent spouse
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+      dependent:
+        is_spouse: false
+        is_dependant: true
+    household:
+      members: [head, spouse, dependent]
+      province_code: NU
+  output:
+    nu_married_status_credit_eligible: false
+
+- name: Eligible
+  period: 2023
+  input:
+    people:
+      head:
+        is_head: true
+      spouse:
+        is_spouse: true
+        is_dependant: true
+    household:
+      members: [head, spouse]
+      province_code: NU
+  output:
+    nu_married_status_credit_eligible: true

policyengine_canada/variables/gov/provinces/nu/tax/income/credits/nu_eligible_dependent_credit.py

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+from policyengine_canada.model_api import *
+
+
+class nu_eligible_dependent_credit(Variable):
+    value_type = float
+    entity = Household
+    label = "Nunavut eligible dependent credit"
+    definition_period = YEAR
+    defined_for = "nu_eligible_dependent_credit_eligible"
+
+    def formula(household, period, parameters):
+        person = household.members
+        p = parameters(
+            period
+        ).gov.provinces.nu.tax.income.credits.eligible_dependent_credit
+
+        spouse = person("is_spouse", period)
+        dependent = person("is_dependant", period)
+        income_eligible = (~spouse) & dependent
+        income = income_eligible * person("individual_net_income", period)
+        eligible_income = household.sum(income)
+        max_amount = max_(0, p.amount.additional - eligible_income)
+        return p.amount.base + max_amount

policyengine_canada/variables/gov/provinces/nu/tax/income/credits/nu_eligible_dependent_credit_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class nu_eligible_dependent_credit_eligible(Variable):
+    value_type = bool
+    entity = Household
+    label = "Eligible for the Nunavut eligible dependent credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NU
+
+    def formula(household, period, parameters):
+        person = household.members
+        p = parameters(
+            period
+        ).gov.provinces.nu.tax.income.credits.eligible_dependent_credit
+        spouse = person("is_spouse", period)
+        dependent = person("is_dependant", period)
+        dependent_spouse = household.any(spouse & dependent)
+        dependent_non_spouse = household.any((~spouse) & dependent)
+        # The household can only be eligible for one of the credits: 
+        # eligible dependent credit and married status credit. 
+        return (~dependent_spouse) & (dependent_non_spouse)
+