Nova Scotia Age Amount Supplement

changelog_entry.yaml

@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Nova Scotia age amount supplement.

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/age/supplement/base.yaml

@@ -0,0 +1,14 @@
+description: Nova Scotia provides this supplement amount credit base amount.
+values: 
+  2022-01-01: 1_465
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Nova Scotia age amount supplement base
+  reference: 
+  - title: 2022 Nova Scotia Personal Tax Credits Return
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+  - title: Worksheet for the 2023 Nova Scotia TD1NS-WS Personal Tax Credits Return -- Age Amount Supplement
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns-ws/td1ns-ws-23e.pdf#page=1
+  - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada - 10G
+    href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=28

policyengine_canada/parameters/gov/provinces/ns/tax/income/credits/age/supplement/reduction.yaml

@@ -0,0 +1,25 @@
+description: Nova Scotia phases its age amount supplement out at this rate, based on taxable income.
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 25_000
+    rate:
+      2022-01-01: 0.0293
+
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  period: year 
+  label: Nova Scotia age amount supplement phase out rate
+  reference: 
+  - title: 2022 Nova Scotia Personal Tax Credits Return
+    href: https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf#page=1
+  - title: Worksheet for the 2023 Nova Scotia TD1NS-WS Personal Tax Credits Return -- Age Amount Supplement
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1ns-ws/td1ns-ws-23e.pdf#page=1
+  - title: Nova Scotia income tax act - subdivision c - Deduction for employment out of Canada
+    href: https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=28
+

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/age/ns_age_amount_supplement.yaml

@@ -0,0 +1,39 @@
+- name: Nova Scotia Age amonut supplement; eligible age with eligible taxable income below 25_000
+  period: 2023
+  input:
+    ns_taxable_income: 24_999
+    ns_age_amount_eligible: true  
+  output:
+    ns_age_amount_supplement: 1_465
+
+- name: Nova Scotia Age amonut supplement; eligible age with eligible taxable income between 25_000 and 75_000
+  period: 2023
+  input:
+    ns_taxable_income: 65_000
+    ns_age_amount_eligible: true  
+  output:
+    ns_age_amount_supplement: 293
+
+- name: Nova Scotia Age tax credit; eligible age with ineligible taxable income more than 75_000
+  period: 2023
+  input:
+    ns_taxable_income: 75_001
+    ns_age_amount_eligible: true  
+  output:
+    ns_age_amount_supplement: 0
+
+- name: Nova Scotia Age tax credit; ineligible age with eligible taxable income
+  period: 2023
+  input:
+    ns_taxable_income: 24_999
+    ns_age_amount_eligible: false  
+  output:
+    ns_age_amount_supplement: 0
+
+- name: Nova Scotia Age tax credit; ineligible age with ineligible taxable income
+  period: 2023
+  input:
+    ns_taxable_income: 75_001
+    ns_age_amount_eligible: false  
+  output:
+    ns_age_amount_supplement: 0

policyengine_canada/tests/gov/provinces/ns/tax/income/credits/age/ns_age_amount_supplement_eligible.yaml

@@ -0,0 +1,40 @@
+- name: Nova Scotia Age amount supplement; 65 is eligible age
+  period: 2023
+  input:
+    province_code: NS
+    age: 65
+  output:
+    ns_age_amount_eligible: true
+
+
+- name: Nova Scotia Age amonut supplement; lower than 65 is not an eligible age
+  period: 2023
+  input:
+    province_code: NS
+    age: 64
+  output:
+    ns_age_amount_eligible: false
+
+- name: Nova Scotia Age amonut supplement; lower than 65 is not an eligible age
+  period: 2023
+  input:
+    province_code: NS
+    age: 50
+  output:
+    ns_age_amount_eligible: false
+
+- name: Nova Scotia Age amonut supplement; higher than 65 is eligible age
+  period: 2023
+  input:
+    province_code: NS
+    age: 67
+  output:
+    ns_age_amount_eligible: true
+
+- name: Nova Scotia Age amonut supplement; higher than 65 is eligible age
+  period: 2023
+  input:
+    province_code: NS
+    age: 70
+  output:
+    ns_age_amount_eligible: true

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/age/ns_age_amount_supplement.py

@@ -0,0 +1,26 @@
+from policyengine_canada.model_api import *
+
+
+class ns_age_amount_supplement(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia age amount supplement"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = "ns_age_amount_eligible"
+    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/td1ns-ws/td1ns-ws-23e.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.age.supplement
+        taxable_income = person("ns_taxable_income", period)
+
+        # Calculate additional amount added to base amount
+        reduction = p.reduction.calc(taxable_income)
+
+        return max_(p.base - reduction, 0)

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/age/ns_age_amount_supplement_eligible.py

@@ -0,0 +1,21 @@
+from policyengine_canada.model_api import *
+
+
+class ns_age_amount_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Eligible for the Nova Scotia age amount and age amount supplement"
+    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/td1ns-ws/td1ns-ws-23e.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.age
+        age = person("age", period)
+
+        # is eligible for age amount supplement
+        return age >= p.age_eligibility

policyengine_canada/variables/gov/provinces/ns/tax/income/credits/age/ns_age_tax_credit.py

@@ -6,14 +6,17 @@ class ns_age_tax_credit(Variable):
     entity = Person
     label = "Nova Scotia Age tax credit"
     definition_period = YEAR
-    defined_for = ProvinceCode.NS
+    defined_for = "ns_age_amount_eligible"
+    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/td1ns-ws/td1ns-ws-23e.pdf#page=1",
+        "https://nslegislature.ca/sites/default/files/legc/statutes/income%20tax.pdf#page=28",
+    )
 
     def formula(person, period, parameters):
         age = person("age", period)
         income = person("ns_taxable_income", period)
         p = parameters(period).gov.provinces.ns.tax.income.credits.age
-        eligibility = (age >= p.age_eligibility) & (
-            income < p.income_eligibility
-        )
+        eligibility = income < p.income_eligibility
 
         return eligibility * p.amount