Add provincial tax credit programs

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - BC Sales Tax Credit
+    - Alberta Seniors Benefit
+    - Quebec Solidarity Tax Credit (housing and QST components)

policyengine_canada/parameters/gov/provinces/ab/benefits/benefits.yaml

@@ -1,5 +1,8 @@
 description: Alberta list of benefits.
 values:
+  2024-01-01:
+    - alberta_child_and_family_benefit
+    - ab_seniors_benefit
   2022-01-01:
     - alberta_child_and_family_benefit
 

policyengine_canada/parameters/gov/provinces/ab/benefits/seniors_benefit/max_amount/couple.yaml

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+description: Alberta Seniors Benefit maximum amount for senior couples
+values:
+  2024-01-01: 5687
+  2025-01-01: 5756
+
+metadata:
+  unit: currency-CAD
+  label: Alberta Seniors Benefit maximum (couple)
+  reference:
+  - title: Alberta Seniors Benefit
+    href: https://www.alberta.ca/alberta-seniors-benefit

policyengine_canada/parameters/gov/provinces/ab/benefits/seniors_benefit/max_amount/single.yaml

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+description: Alberta Seniors Benefit maximum amount for single seniors
+values:
+  2024-01-01: 3792
+  2025-01-01: 5756
+
+metadata:
+  unit: currency-CAD
+  label: Alberta Seniors Benefit maximum (single)
+  reference:
+  - title: Alberta Seniors Benefit
+    href: https://www.alberta.ca/alberta-seniors-benefit

policyengine_canada/parameters/gov/provinces/ab/benefits/seniors_benefit/reduction_rate.yaml

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+description: Alberta Seniors Benefit reduction rate ($0.1561 per $1 of income)
+values:
+  2024-01-01: 0.1561
+
+metadata:
+  unit: /1
+  label: Alberta Seniors Benefit reduction rate
+  reference:
+  - title: Alberta Seniors Benefit
+    href: https://www.alberta.ca/alberta-seniors-benefit

policyengine_canada/parameters/gov/provinces/ab/benefits/seniors_benefit/threshold/couple.yaml

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+description: Alberta Seniors Benefit income threshold for senior couples
+values:
+  2024-01-01: 56820
+  2025-01-01: 54640
+
+metadata:
+  unit: currency-CAD
+  label: Alberta Seniors Benefit threshold (couple)
+  reference:
+  - title: Alberta Seniors Benefit
+    href: https://www.alberta.ca/alberta-seniors-benefit

policyengine_canada/parameters/gov/provinces/ab/benefits/seniors_benefit/threshold/single.yaml

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+description: Alberta Seniors Benefit income threshold for single seniors
+values:
+  2024-01-01: 34770
+  2025-01-01: 33410
+
+metadata:
+  unit: currency-CAD
+  label: Alberta Seniors Benefit threshold (single)
+  reference:
+  - title: Alberta Seniors Benefit
+    href: https://www.alberta.ca/alberta-seniors-benefit

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/refundable.yaml

@@ -1,5 +1,9 @@
 description: British Columbia provides ty of refundable tax credits.
 values:
+  2024-01-01:
+    - bc_climate_action_tax_credit
+    - bc_disability_credit
+    - bc_sales_tax_credit
   2022-01-01:
     - bc_climate_action_tax_credit
     - bc_disability_credit

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/sales_tax_credit/amount.yaml

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+description: British Columbia sales tax credit amount per eligible person
+values:
+  2024-01-01: 75
+
+metadata:
+  unit: currency-CAD
+  label: British Columbia sales tax credit amount
+  reference:
+  - title: British Columbia Sales Tax Credit
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/sales-tax

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/sales_tax_credit/reduction_rate.yaml

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+description: British Columbia sales tax credit reduction rate (2% of income over threshold)
+values:
+  2024-01-01: 0.02
+
+metadata:
+  unit: /1
+  label: BC sales tax credit reduction rate
+  reference:
+  - title: British Columbia Sales Tax Credit
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/sales-tax

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/sales_tax_credit/threshold/couple.yaml

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+description: British Columbia sales tax credit income threshold for couples
+values:
+  2024-01-01: 18000
+
+metadata:
+  unit: currency-CAD
+  label: BC sales tax credit threshold (couple)
+  reference:
+  - title: British Columbia Sales Tax Credit
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/sales-tax

policyengine_canada/parameters/gov/provinces/bc/tax/income/credits/sales_tax_credit/threshold/single.yaml

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+description: British Columbia sales tax credit income threshold for single individuals
+values:
+  2024-01-01: 15000
+
+metadata:
+  unit: currency-CAD
+  label: BC sales tax credit threshold (single)
+  reference:
+  - title: British Columbia Sales Tax Credit
+    href: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/sales-tax

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing/couple_base.yaml

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+description: Quebec Solidarity Tax Credit housing component base amount for couples
+values:
+  2024-01-01: 1222
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity housing base (couple)
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing/reduction_rate.yaml

@@ -0,0 +1,10 @@
+description: Quebec Solidarity Tax Credit housing component reduction rate
+values:
+  2024-01-01: 0.03
+
+metadata:
+  unit: /1
+  label: QC Solidarity housing reduction rate
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing/single_base.yaml

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+description: Quebec Solidarity Tax Credit housing component base amount for single individuals
+values:
+  2024-01-01: 814
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity housing base (single)
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing/single_parent_base.yaml

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+description: Quebec Solidarity Tax Credit housing component base amount for single parents
+values:
+  2024-01-01: 1222
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity housing base (single parent)
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing/threshold.yaml

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+description: Quebec Solidarity Tax Credit housing component income threshold
+values:
+  2024-01-01: 35000
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity housing threshold
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst/per_person_amount.yaml

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+description: Quebec Solidarity Tax Credit QST component per person amount
+values:
+  2024-01-01: 306
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity QST per person
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst/reduction_rate.yaml

@@ -0,0 +1,10 @@
+description: Quebec Solidarity Tax Credit QST component reduction rate
+values:
+  2024-01-01: 0.03
+
+metadata:
+  unit: /1
+  label: QC Solidarity QST reduction rate
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst/threshold.yaml

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+description: Quebec Solidarity Tax Credit QST component income threshold
+values:
+  2024-01-01: 53425
+
+metadata:
+  unit: currency-CAD
+  label: QC Solidarity QST threshold
+  reference:
+  - title: Quebec Solidarity Tax Credit
+    href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/

policyengine_canada/tests/gov/provinces/ab/benefits/ab_seniors_benefit/ab_seniors_benefit.yaml

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+- name: Single senior - no income - maximum benefit
+  period: 2025
+  input:
+    province_code: AB
+    age: 65
+    individual_net_income: 0
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_756
+
+- name: Single senior - under threshold
+  period: 2025
+  input:
+    province_code: AB
+    age: 70
+    individual_net_income: 30_000
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_756
+
+- name: Single senior - at threshold
+  period: 2025
+  input:
+    province_code: AB
+    age: 75
+    individual_net_income: 33_410
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_756
+
+- name: Single senior - partial reduction
+  period: 2025
+  input:
+    province_code: AB
+    age: 68
+    individual_net_income: 35_000
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_507.801
+
+- name: Single senior - high income reduced
+  period: 2025
+  input:
+    province_code: AB
+    age: 80
+    individual_net_income: 70_000
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 44.301
+
+- name: Couple - maximum benefit
+  period: 2025
+  input:
+    province_code: AB
+    age: 65
+    individual_net_income: 0
+    is_married: true
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_756
+
+- name: Couple - partial reduction
+  period: 2025
+  input:
+    province_code: AB
+    age: 70
+    individual_net_income: 55_000
+    is_married: true
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 5_699.804
+
+- name: Under 65 - not eligible
+  period: 2025
+  input:
+    province_code: AB
+    age: 64
+    individual_net_income: 0
+    is_married: false
+    oas_net: 0
+  output:
+    ab_seniors_benefit: 0
+
+- name: No OAS - not eligible
+  period: 2025
+  input:
+    province_code: AB
+    age: 65
+    individual_net_income: 0
+    is_married: false
+    oas_net: 0
+  output:
+    ab_seniors_benefit: 0
+
+- name: 2024 amounts - single
+  period: 2024
+  input:
+    province_code: AB
+    age: 65
+    individual_net_income: 20_000
+    is_married: false
+    oas_net: 8_000
+  output:
+    ab_seniors_benefit: 3_792