British Columbia Disability Credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - British Columbia Disability Credit.

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/eligible_age.yaml

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+description: British Columbia provides an additional disability credit to filers below this age
+values:
+  2023-01-01: 18
+metadata:
+  unit: year
+  period: year
+  label: British Columbia disability credit additional amount age eligibility
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/income_threshold.yaml

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+description: British Columbia reduces the additional disability credit amount by the excess of childcare expenses over this threshold.  
+values:
+  2023-01-01: 3_044
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit income threshold
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/max_amount_total.yaml

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+description: British Columbia limits the disability credit to this maximum base amount.
+values:
+  2023-01-01: 14_228
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit max amount
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/additional_amount/younger.yaml

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+description: British Columbia provides this additional disability credit amount for younger filers.
+values:
+  2023-01-01: 5_242
+metadata:
+  unit: currency-CAD
+  period: year
+  label: British Columbia disability credit younger max amount
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/disability/base.yaml

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+description: British Columbia disability credit base amount.
+values:
+  2023-01-01: 8_986
+metadata:
+  unit: currency-CAD
+  label: British Columbia disability credit base
+  reference:
+  - title: B.C. basic personal income tax credits
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic
+  - title: Income Tax Act (4.51)
+    href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96215_00_multi#section4.51

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit.yaml

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+- name: Eligible person over 18 
+  period: 2023
+  input:
+    province_code: BC
+    age: 19
+    bc_disability_credit_eligible: true
+  output:
+    bc_disability_credit: 8_986
+
+- name: Eligible person under 18 with childcare_received less than threshold
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    bc_disability_credit_eligible: true
+    childcare_received: 3_000
+  output:
+    bc_disability_credit: 14_228
+
+- name: Eligible person under 18 with childcare_received greater than threshold, less than max_amount_child
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    bc_disability_credit_eligible: true
+    childcare_received: 3_500
+  output:
+    bc_disability_credit: 13_772
+
+- name: Eligible person under 18 with childcare_received greater than max_amount_child
+  period: 2023
+  input:
+    province_code: BC
+    age: 17
+    bc_disability_credit_eligible: true
+    childcare_received: 15_000
+  output:
+    bc_disability_credit: 8_986
+
+- name: Uneligible person 
+  period: 2023
+  input:
+    province_code: BC
+    age: 18
+    bc_disability_credit_eligible: false
+  output:
+    bc_disability_credit: 0

policyengine_canada/tests/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_eligible.yaml

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+- name: Eligible person with disability
+  period: 2023
+  input:
+    is_disabled: true
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: true
+
+- name: Uneligible person without disability
+  period: 2023
+  input:
+    is_disabled: false
+    province_code: BC
+  output:
+    bc_disability_credit_eligible: false

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit.py

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+from policyengine_canada.model_api import *
+
+
+class bc_disability_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "British Columbia disability tax credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = "bc_disability_credit_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.bc.tax.income.credits.disability
+        childcare_received = person("childcare_received", period)
+        additional_amount_reduction = max_(
+            0, childcare_received - p.additional_amount.income_threshold
+        )
+        additional_amount_eligibile = (
+            person("age", period) < p.additional_amount.eligible_age
+        )
+        max_additional_amount = max_(
+            0, p.additional_amount.younger - additional_amount_reduction
+        )
+        additional_amount = where(
+            additional_amount_eligibile, max_additional_amount, 0
+        )
+
+        return min_(
+            p.additional_amount.max_amount_total, p.base + additional_amount
+        )

policyengine_canada/variables/gov/provinces/bc/tax/income/credits/bc_disability_credit/bc_disability_credit_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class bc_disability_credit_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for the British Columbia disability tax credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.BC
+
+    def formula(person, period):
+        return person("is_disabled", period)

policyengine_canada/variables/household/person/childcare_received.py

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+from policyengine_canada.model_api import *
+
+
+class childcare_received(Variable):
+    value_type = float
+    entity = Person
+    label = "Childcare received"
+    unit = CAD
+    definition_period = YEAR