Merge branch 'master' of https://github.com/PolicyEngine/policyengine…

…-canada into 7qiwx/issue464

CHANGELOG.md

@@ -5,6 +5,12 @@ 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).
 
+## [0.88.0] - 2024-02-02 06:53:53
+
+### Added
+
+- Nova Scotia pension income amount.
+
 ## [0.87.1] - 2024-01-26 14:53:06
 
 ### Changed
@@ -682,6 +688,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 
 
+[0.88.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.87.1...0.88.0
 [0.87.1]: https://github.com/PolicyEngine/policyengine-canada/compare/0.87.0...0.87.1
 [0.87.0]: https://github.com/PolicyEngine/policyengine-canada/compare/0.86.2...0.87.0
 [0.86.2]: https://github.com/PolicyEngine/policyengine-canada/compare/0.86.1...0.86.2

changelog.yaml

@@ -566,3 +566,8 @@
     changed:
     - Unpin black.
   date: 2024-01-26 14:53:06
+- bump: minor
+  changes:
+    added:
+    - Nova Scotia pension income amount.
+  date: 2024-02-02 06:53:53

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/pension_income_amount/cap.yaml

@@ -0,0 +1,15 @@
+description: Nova Scotia caps the pension income amount at this amount. 
+values: 
+  2017-01-01: 1_173
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Nova Scotia pension income amount cap 
+  reference: 
+  - title: 2022 Nova Scotia Personal Tax Credits Return Line 3
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+  - title: 2022 Worksheet NS428
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1
+  - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10H
+    href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=28
+

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_pension_income_amount.yaml

@@ -0,0 +1,31 @@
+- name: Person has pension income lower than 1_173
+  period: 2023
+  input:
+    province_code: NS
+    pension_and_savings_plan_income: 1_172
+  output:
+    ns_pension_income_amount: 1_172
+
+- name: Person has pension income equal to 1_173
+  period: 2023
+  input:
+    province_code: NS
+    pension_and_savings_plan_income: 1_173
+  output:
+    ns_pension_income_amount: 1_173
+
+- name: Person has pension income higher than 1_173
+  period: 2023
+  input:
+    province_code: NS
+    pension_and_savings_plan_income: 1_180
+  output:
+    ns_pension_income_amount: 1_173
+
+- name: Person has pension income 0
+  period: 2023
+  input:
+    province_code: NS
+    pension_and_savings_plan_income: 0
+  output:
+    ns_pension_income_amount: 0

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_pension_income_amount.py

@@ -0,0 +1,26 @@
+from policyengine_canada.model_api import *
+
+
+class ns_pension_income_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia pension income amount"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+    reference = (
+        "https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-c/5003-c-22e.pdf#page=1",
+        "https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=28",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.credits.pension_income_amount
+
+        pension_income_amount = person(
+            "pension_and_savings_plan_income", period
+        )
+
+        return min_(pension_income_amount, p.cap)

setup.py

@@ -42,7 +42,7 @@
 
 setup(
     name="policyengine-canada",
-    version="0.87.1",
+    version="0.88.0",
     author="PolicyEngine",
     author_email="[email protected]",
     classifiers=[