Alberta Caregiver Amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Alberta Caregiver Amount.

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/age_eligibility.yaml

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+description: Alberta limits its Child and Family Benefit to people above this age.
+values:
+  2023-01-01: 18
+metadata:
+  unit: year
+  label: Alberta child and Family Benefit adult dependant age eligibility
+  reference:
+  - title: Province of Alberta - Alberta Child and Family Benefit
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf
+  - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000
+    href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html 

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/lower_age_eligibility.yaml

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+description: Alberta limits its Child and Family Benefit to people above this age.
+values:
+  2023-01-01: 18
+metadata:
+  unit: year
+  label: Alberta child and Family Benefit child age eligibility
+  reference:
+  - title: Province of Alberta - Alberta Child and Family Benefit
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf
+  - title: Province of Alberta - Alberta Personal Income Tax Act, RSA 2000
+    href: https://www.canlii.org/en/ab/laws/stat/rsa-2000-c-a-30/latest/rsa-2000-c-a-30.html 

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/lower_dependant_income_threshold.yaml

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+description: Alberta provides the caregiver amount for dependants with income below this threshold.
+values:
+  2023-01-01: 19_331 
+metadata:
+  unit: currency-CAD
+  label: Alberta caregiver amount dependent lower income threshold
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/maximum_caregiver_amount.yaml

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+description: Alberta Maximum Caregiver Amount
+values:
+  2023-01-01: 12_158 
+metadata:
+  unit: currency-CAD
+  label: Alberta Maximum Caregiver Amount
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf

policyengine_canada/parameters/gov/provinces/ab/tax/income/credits/credits_return/upper_dependant_income_threshold.yaml

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+description: Alberta Upper Income Threshold for dependants.
+values:
+  2023-01-01: 31_489
+metadata:
+  unit: currency-CAD
+  label: Alberta Dependant Upper Income Threshold
+  reference:
+    - title: Government of Canada - Alberta Caregiver Amount
+      href:  https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf

policyengine_canada/tests/gov/provinces/ab/tax/income/credits/credits_return/ab_caregiver_amount.yaml

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+- name: Dependant Over 18 with net income between 19,331 and 31,489
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    live_together: true
+    individual_net_income: 20_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 11_489
+
+- name: Dependant Over 18 with net income below 19,331
+  period: 2023
+  input:
+    age: 19
+    is_disabled: true
+    live_together: true
+    individual_net_income: 10_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 12_158
+
+- name: Dependant Over 65 with net income below 19,331
+  period: 2023
+  input:
+    age: 66
+    live_together: true
+    individual_net_income: 10_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 12_158
+
+- name: Dependant Over 65 with net income between 19,331 and 31,489
+  period: 2023
+  input:
+    age: 67
+    live_together: true
+    individual_net_income: 20_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 11_489
+
+- name: Dependant Over 65 with net income over 31,489
+  period: 2023
+  input:
+    age: 25
+    is_disabled: true
+    live_together: false
+    individual_net_income: 40_000
+    province_code: AB
+  output:
+    ab_caregiver_amount: 0

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/ab_caregiver_amount.py

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+from policyengine_canada.model_api import *
+
+
+class ab_caregiver_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Alberta caregiver amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = ProvinceCode.AB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ab.tax.income.credits.credits_return
+
+        # Whether the person is dependant (65 or older/ disabled)
+        is_dependant = (person("age", period) >= 65) | (
+            person("age", period)
+            >= p.lower_age_eligibility & person("is_disabled", period)
+        )
+        dependant_net_income = (
+            person("individual_net_income", period) * is_dependant
+        )
+
+        income_eligibility = (
+            dependant_net_income <= p.upper_dependant_income_threshold
+        )
+
+        caregiver_amount = (
+            (p.upper_dependant_income_threshold - dependant_net_income)
+            * income_eligibility
+            * person("live_together", period)
+        )
+
+        return min_(caregiver_amount, p.maximum_caregiver_amount)

policyengine_canada/variables/gov/provinces/ab/tax/credits_return/live_together.py

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+from policyengine_canada.model_api import *
+
+
+class live_together(Variable):
+    value_type = bool
+    entity = Person
+    label = "Albert Caregiver Dependant"
+    documentation = "Whthere your spouse's or common-law partner's dependant lives with you or not."
+    definition_period = YEAR
+    reference = "chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ab/td1ab-23e.pdf"
+    defined_for = ProvinceCode.AB