merge branch

CHANGELOG.md

@@ -5,6 +5,18 @@ All notable changes to this project will be documented in this file.
 The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
 and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0.html).
 
+## [0.85.0] - 2023-09-28 18:01:54
+
+### Added
+
+- Nova Scotia income assistance asset eligibility.
+
+## [0.84.0] - 2023-09-23 22:06:50
+
+### Added
+
+- Northwest Territories basic personal amount.
+
 ## [0.83.0] - 2023-09-04 23:15:38
 
 ### Added
@@ -638,6 +650,8 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.85.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.84.0...0.85.0
+[0.84.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.83.0...0.84.0
 [0.83.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.82.0...0.83.0
 [0.82.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.81.0...0.82.0
 [0.81.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.80.2...0.81.0

changelog.yaml

@@ -526,3 +526,13 @@
     added:
     - Nunavut age amount credit.
   date: 2023-09-04 23:15:38
+- bump: minor
+  changes:
+    added:
+    - Northwest Territories basic personal amount.
+  date: 2023-09-23 22:06:50
+- bump: minor
+  changes:
+    added:
+    - Nova Scotia income assistance asset eligibility.
+  date: 2023-09-28 18:01:54

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/applicable_assets.yaml

@@ -0,0 +1,10 @@
+description: Nova Scotia considers these assets when determining eligibility for the Income Assistance.
+values:
+  2021-01-01:
+    - real_and_personal_property
+    - household_liquid_assets
+metadata:
+  unit: list
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 21, Definitions (2)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC3_2

policyengine_canada/parameters/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/limit.yaml

@@ -0,0 +1,19 @@
+description: Nova Scotia limits its Income Assistance program to households with assets valued at less than this amount, based on household size.
+brackets:
+  - threshold:
+      2021-01-01: 0
+    amount:
+      2021-01-01: 2_000
+  - threshold:
+      2021-01-01: 2
+    amount:
+      2021-01-01: 4_000
+metadata:
+  type: single_amount
+  threshold_unit: people
+  amount_unit: currency-CAD
+  period: year
+  label: Nova Scotia Income Assistance asset limit 
+  reference:
+    - title: Employment Support and Income Assistance Act, Section 21, Assets (26), (1)
+      href: https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4

policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/basic_personal_amount/base.yaml

@@ -0,0 +1,15 @@
+description: Northwest Territories provides the following Basic Personal Amount.
+values:
+  2022-01-01: 15_609
+  2023-01-01: 16_593
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Northwest Territories Basic Personal Amount
+  reference:
+    - title: Income Tax Act - Section 2.16 Single Status Credit
+      href: https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=29
+    - title: 2022 Northwest Territories Personal Tax Credits Return - Basic Personal Amount
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-c/5012-c-22e.pdf#page=1
+    - title: 2023 Northwest Territories Personal Tax Credits Return - Basic Personal Amount
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt/td1nt-23e.pdf#page=1

policyengine_canada/tests/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/ns_income_assistance_asset_eligibility.yaml

@@ -0,0 +1,48 @@
+- name: Nova Scotia Income Assistance asset eligibility; 1-person household and eligible assets
+  period: 2023
+  input:
+    province_code: NS
+    household_size: 1
+    ns_income_assistance_applicable_assets: 1_999
+  output:
+    ns_income_assistance_asset_eligibility: True
+
+
+- name: Nova Scotia Income Assistance asset eligibility; multi-person household and eligible assets
+  period: 2023
+  input:
+    province_code: NS
+    household_size: 2
+    ns_income_assistance_applicable_assets: 3_999
+  output:
+    ns_income_assistance_asset_eligibility: True
+
+
+- name: Nova Scotia Income Assistance asset eligibility; 1-person household and ineligible assets
+  period: 2023
+  input:
+    province_code: NS
+    household_size: 1
+    ns_income_assistance_applicable_assets: 2_001
+  output:
+    ns_income_assistance_asset_eligibility: False
+
+
+- name: Nova Scotia Income Assistance asset eligibility; multi-person household and ineligible assets
+  period: 2023
+  input:
+    province_code: NS
+    household_size: 3
+    ns_income_assistance_applicable_assets: 4_001
+  output:
+    ns_income_assistance_asset_eligibility: False
+
+
+- name: Nova Scotia Income Assistance asset eligibility; 0-person household and ineligible assets
+  period: 2023
+  input:
+    province_code: NS
+    household_size: 0
+    ns_income_assistance_applicable_assets: 4_001
+  output:
+    ns_income_assistance_asset_eligibility: False

policyengine_canada/tests/gov/provinces/nt/tax/income/nt_basic_personal_amount.yaml

@@ -0,0 +1,27 @@
+- name: 2022 NT basic personal amount
+  period: 2022
+  input:
+    province_code: NT
+  output:
+    nt_basic_personal_amount: 15_609
+
+- name: 2022 NT basic personal amount; wrong province
+  period: 2022
+  input:
+    province_code: AB
+  output:
+    nt_basic_personal_amount: 0
+
+- name: 2023 NT basic personal amount
+  period: 2023
+  input:
+    province_code: NT
+  output:
+    nt_basic_personal_amount: 16_593
+
+- name: 2023 NT basic personal amount; wrong province
+  period: 2023
+  input:
+    province_code: AB
+  output:
+    nt_basic_personal_amount: 0

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/ns_income_assistance_applicable_assets.py

@@ -0,0 +1,17 @@
+from policyengine_canada.model_api import *
+
+
+class ns_income_assistance_applicable_assets(Variable):
+    value_type = float
+    entity = Household
+    label = "Nova Scotia income assistance applicable assets"
+    unit = CAD
+    definition_period = YEAR
+    reference = (
+        "https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4"
+    )
+    defined_for = ProvinceCode.NS
+
+    adds = "gov.provinces.ns.tax.income.income_assistance.eligibility.assets.applicable_assets"
+
+    # None of the following is an applicable asset, per https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC3_25

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/eligibility/assets/ns_income_assistance_asset_eligibility.py

@@ -0,0 +1,18 @@
+from policyengine_canada.model_api import *
+
+
+class ns_income_assistance_asset_eligibility(Variable):
+    value_type = bool
+    entity = Household
+    label = "Nova Scotia income assistance asset eligibility"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+
+    def formula(household, period, parameters):
+        household_size = household("household_size", period)
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.income_assistance.eligibility.assets
+        asset_limit = p.limit.calc(household_size)
+        assets = household("ns_income_assistance_applicable_assets", period)
+        return assets <= asset_limit

policyengine_canada/variables/gov/provinces/ns/tax/income/income_assistance/ns_income_assistance.py

@@ -7,5 +7,7 @@ class ns_income_assistance(Variable):
     label = "Nova Scotia Income Assistance"
     unit = CAD
     definition_period = YEAR
-    reference = "https://novascotia.ca/coms/employment/income_assistance/Eligibility.html#19"
+    reference = (
+        "https://novascotia.ca/just/regulations/regs/esiaregs.htm#TOC2_4"
+    )
     defined_for = ProvinceCode.NS

policyengine_canada/variables/gov/provinces/nt/tax/income/credits/basic_personal_amount/nt_basic_personal_amount.py

@@ -0,0 +1,16 @@
+from policyengine_canada.model_api import *
+
+
+class nt_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Northwest Territories basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.NT
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1nt/td1nt-23e.pdf#page=1"
+
+    def formula(person, period, parameters):
+        return parameters(
+            period
+        ).gov.provinces.nt.tax.income.credits.basic_personal_amount.base

policyengine_canada/variables/household/assets/household/household_liquid_assets.py

@@ -0,0 +1,10 @@
+from policyengine_canada.model_api import *
+
+
+class household_liquid_assets(Variable):
+    value_type = float
+    entity = Household
+    label = "Household liquid assets"
+    documentation = "Total liquid household assets, including cash on hand, bank accounts, stocks, bonds, non-locked-in retirement savings plans, and other securities."
+    unit = CAD
+    definition_period = YEAR

policyengine_canada/variables/household/assets/household/real_and_personal_property.py

@@ -0,0 +1,10 @@
+from policyengine_canada.model_api import *
+
+
+class real_and_personal_property(Variable):
+    value_type = float
+    entity = Household
+    label = "Property value"
+    documentation = "Total equity in real property (land and attached assets) and personal property (tangible and intangible possessions apart from real estate)."
+    unit = CAD
+    definition_period = YEAR

setup.py

@@ -43,7 +43,7 @@
 
 setup(
     name="policyengine-canada",
-    version="0.83.0",
+    version="0.85.0",
     author="PolicyEngine",
     author_email="[email protected]",
     classifiers=[