Nova Scotia Basic Personal Amount

Fixes PolicyEngine#395 Reformed the varaibles part code in a more mathematical way
okeyiii · Aug 8, 2023 · a8f1e15 · a8f1e15
1 parent ce10cc0
commit a8f1e15
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Showing 9 changed files with 48 additions and 75 deletions.
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
@@ -1,6 +1,5 @@
-- bump: patch
+- bump: minor
   changes:
     added:
-    - Chage names to proper expressions for title, label, reference and folder.
-    - Make format.
+    - Nova Scotia Basic Personal Amount.
 
diff --git a/...ic_personal_amount/additional_amount.yaml → .../additional_amount/additional_amount.yaml b/...ic_personal_amount/additional_amount.yaml → .../additional_amount/additional_amount.yaml
@@ -3,7 +3,7 @@ values:
   2022-01-01: 3_000
 metadata:
   unit: currency-CAD
-  label: Nova Scotia Additional Personal Amount
+  label: Nova Scotia basic personal amount additional amount
   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

diff --git a/...asic_personal_amount/applicable_rate.yaml → ...nt/additional_amount/applicable_rate.yaml b/...asic_personal_amount/applicable_rate.yaml → ...nt/additional_amount/applicable_rate.yaml
@@ -1,11 +1,12 @@
-description: Nova Scotia employs this applicable rate for calculating partial basic personal amounts.
+description: Nova Scotia reduces its additional basic personal amount out at this rate.
 values: 
   2022-01-01: 0.06
 metadata:
   unit: currency-CAD 
   period: year 
   rate_unit: /1
-  label: Nova Scotia Basic Personal Amount Applicable Rate
+  label: Nova Scotia basic personal amount reduction 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

diff --git a/...rsonal_amount/lower_income_threshold.yaml → ...tional_amount/lower_income_threshold.yaml b/...rsonal_amount/lower_income_threshold.yaml → ...tional_amount/lower_income_threshold.yaml
@@ -1,9 +1,9 @@
-description: Nova Scotia limits this lower income threshold under the basic personal amount eligibility.
+description: Nova Scotia phases its additional basic personal amount out for filers with income above this threshold.
 values: 
   2022-01-01: 25_000
 metadata:
   unit: currency-CAD
-  label: Nova Scotia Basic Personal Amount Lower Income Threshold
+  label: Nova Scotia basic personal amount additional amount phase out start
   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

diff --git a/...s_basic_personal_amount/basic_amount.yaml → ...e/credits/basic_personal_amount/base.yaml b/...s_basic_personal_amount/basic_amount.yaml → ...e/credits/basic_personal_amount/base.yaml
@@ -1,9 +1,9 @@
-description: Nova Scotia provides this basic amount under basic personal amount.
+description: Nova Scotia provides this base amount under the basic personal amount.
 values: 
   2022-01-01: 8_481
 metadata:
   unit: currency-CAD
-  label: Nova Scotia Basic Personal Amount
+  label: Nova Scotia basic personal amount 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

diff --git a/...gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/higher_income_threshold.yaml b/...gov/provinces/ns/tax/income/credits/ns_basic_personal_amount/higher_income_threshold.yaml
diff --git a/policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.yaml b/policyengine_canada/tests/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.yaml
@@ -4,28 +4,28 @@
     province_code: NS
     total_individual_pre_tax_income: 24_999
   output:
-    ns_basic_personal_credits: 11_481
+    ns_basic_personal_amount: 11_481
 
 - name: Person has taxable income between 25_000 and 75_000
   period: 2023
   input:
     province_code: NS
     total_individual_pre_tax_income: 27_000
   output:
-    ns_basic_personal_credits: 11_361
+    ns_basic_personal_amount: 11_361
 
 - name: Person has taxable income between 25_000 and 75_000
   period: 2023
   input:
     province_code: NS
     total_individual_pre_tax_income: 70_000
   output:
-    ns_basic_personal_credits: 8_781
+    ns_basic_personal_amount: 8_781
 
 - name: Person has taxable income higher than 75_000 
   period: 2023
   input:
     province_code: NS
     total_individual_pre_tax_income: 76_000
   output:
-    ns_basic_personal_credits: 8_481
+    ns_basic_personal_amount: 8_481
diff --git a/policyengine_canada/variables/gov/provinces/ns/tax/income/credits/basic_personal_credits.py b/policyengine_canada/variables/gov/provinces/ns/tax/income/credits/basic_personal_credits.py
diff --git a/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py b/...cyengine_canada/variables/gov/provinces/ns/tax/income/credits/ns_basic_personal_amount.py
@@ -0,0 +1,34 @@
+from policyengine_canada.model_api import *
+
+
+class ns_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Nova Scotia Basic Personal Amount"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NS
+    reference = (
+        "https://hr.acadiau.ca/files/sites/hr/Payroll/Pensions%20&%20Benefits/NS_TD1_2022.pdf",
+        "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5003-d/5003-d-22e.pdf",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.ns.tax.income.credits.basic_personal_amount
+        taxable_income = person("total_individual_pre_tax_income", period)
+
+        # Calculate additional amount added to base amount
+        exceedance = (
+            taxable_income - p.additional_amount.lower_income_threshold
+        )
+        reduced_additional_amount = (
+            p.additional_amount.additional_amount
+            - p.additional_amount.applicable_rate * exceedance
+        )
+        additional_amount = max_(0, reduced_additional_amount)
+        additional_amount = min_(
+            additional_amount, p.additional_amount.additional_amount
+        )
+
+        return p.base + additional_amount