Quebec Solidarity Tax Credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Quebec Solidarity Tax Credit.

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing_component/child_amount.yaml

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+description: Quebec adds the housing component of the solidarity tax credit for each eligible dependent at this amount.
+values:
+  2022-07-01: 128
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST housing component child amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Housing Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
+    - title: SPSD/M - 1.3.25.4.10.8 QSTCHCQuebec Solidarity Tax Credit housing component child amount (Page 1650)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing_component/family_amount.yaml

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+description: Quebec limits its housing component of the solidarity tax credit for married individual living with their family at this amount.
+values:
+  2022-07-01: 727
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST housing component family amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Housing Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
+    - title: SPSD/M - 1.3.25.4.10.5 QSTCHSFQuebec Solidarity Tax Credit housing component single family amount (Page 1645)
+    - title: SPSD/M - 1.3.25.4.10.6 QSTCHMFQuebec Solidarity Tax Credit housing component multiple family amount (Page 1647)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/housing_component/living_alone_amount.yaml

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+description: Quebec limits its housing component of the solidarity tax credit at this amount for unmarried individial living alone.
+values:
+  2022-07-01: 599
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST housing component living alone amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Housing Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/housing-component/
+    - title: SPSD/M - 1.3.25.4.10.7 QSTCHLAQuebec Solidarity Tax Credit housing component living alone amount (Page 1648)

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/maximum_family_income/dependent_child.yaml

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+description: Quebec adds this amount per dependent child to its maximum family income for calculation of solidarity tax credit.
+values:
+  2022-01-01: 2_400
+metadata:
+  unit: currency-CAD
+  label: Quebec solidarity tax credits additional income per child
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/
+

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/maximum_family_income/individual_with_spouse_basic_income.yaml

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+description: Quebec solidarity tax credits basic family income for individual with a spouse.
+values:
+  2022-01-01: 63_810
+metadata:
+  unit: currency-CAD
+  label: Quebec solidarity tax credits basic family income for individual with a spouse
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/
+

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/maximum_family_income/individual_without_spouse_basic_income.yaml

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+description: Quebec solidarity tax credits basic family income for individual without a spouse.
+values:
+  2022-01-01: 58_527
+metadata:
+  unit: currency-CAD
+  label: Quebec solidarity tax credits basic family income forindividual without a spouse
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/maximum_family_income/single_parent_family_basic_income.yaml

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+description: Quebec solidarity tax credits basic family income for single parent famliy.
+values:
+  2022-01-01: 58_527
+metadata:
+  unit: currency-CAD
+  label: Quebec solidarity tax credits basic family income for single parent famliy
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Calculation of the Credit
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/calculation-of-the-credit/

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/northern_village_component/base_amount.yaml

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+description: Quebec increases the solidarity tax credit for individuals living in northern villages by this amount for each eligible adult.
+values:
+  2022-07-01: 1818
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit base amount for individuals living in a northern village 
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Component for individuals living in a northern village
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/northern_village_component/child_amount.yaml

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+description: Quebec increases the solidarity tax credit for individuals living in northern villages by this amount for each eligible dependent.
+values:
+  2022-07-01: 393
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit per child amount for individuals living in a northern village 
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - Component for individuals living in a northern village
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

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

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+description: Quebec reduces its solidarity tax credit for family or individuals eligible for both QST and housing components based on the income. 
+brackets:
+  - rate:
+      2022-07-01: 0
+    threshold:
+      2022-07-01: 0
+  - rate:
+      2022-07-01: 0.06
+    threshold:
+      2022-07-01: 36_790
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec Solidarity Tax Credit reduction rate if eligible for both QST and housing
+  reference:
+    - title: SPSD/M - 1.3.25.4.10.9 QSTCRRFQuebec Solidarity Tax Credit reduction rate if eligible for both QST and housing (Page 1651)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst_component/base_amount.yaml

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+description: Quebec limits its QST component of the solidarity tax credit at ot below this base amount.
+values:
+  2022-07-01: 309
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST component base amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - QST Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
+    - title: SPSD/M - 1.3.25.4.10.2 QSTCSBASQuebec Solidarity Tax Credit QST component base amount (Page 1641)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst_component/living_alone_amount.yaml

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+description: Quebec adds its QST component of the solidarity tax credit up to this amount for a person living alone.
+values:
+  2022-07-01: 147
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST component base amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - QST Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
+    - title: SPSD/M - 1.3.25.4.10.4 QSTCSLAQuebec Solidarity Tax Credit QST component living alone amount (Page 1644)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/solidarity/qst_component/spouse_amount.yaml

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+description: Quebec limits its QST component of the solidarity tax credit to this amount claimed by eligible individuals in regard to their spouse.
+values:
+  2022-07-01: 309
+metadata:
+  unit: currency-CAD
+  label: Quebec Solidarity Tax Credit QST component spouse amount
+  reference:
+    - title: Revenu Quebec - Solidarity Tax Credit - QST Component
+      href: https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/qst-component/
+    - title: SPSD/M - 1.3.25.4.10.3 QSTCSSPQuebec Solidarity Tax Credit QST component spouse amount (Page 1643)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

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

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+description: Quebec reduces its solidarity tax credit for family or individuals eligible for only QST based on the income. 
+brackets:
+  - rate:
+      2022-07-01: 0
+    threshold:
+      2022-07-01: 0
+  - rate:
+      2022-07-01: 0.03
+    threshold:
+      2022-07-01: 36_790
+metadata:
+  type: marginal_rate
+  rate_unit: /1
+  threshold_unit: currency-CAD
+  label: Quebec Solidarity Tax Credit reduction rate if eligible for both QST component only 
+  reference:
+    - title: SPSD/M - 1.3.25.4.10.10 QSTCRRPQuebecSolidarityTaxCreditreductionrate if eligible for only QST component (Page 1653)
+    - title: Parameters of the Personal Income Tax System for 2022 - Table 4
+      href: http://www.finances.gouv.qc.ca/MAJ2021/documents/en/AUTEN_IncomeTax2022.pdf

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/sa/qc_sa_married_one_eligible.yaml

@@ -28,4 +28,4 @@
       members: [c1, c2]
       province_code: QC
   output:
-    qc_sa_married_one_eligible: 1
+    qc_sa_married_one_eligible: 1

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/solidarity/qc_solidarity_credit.yaml

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+- name: Quebec solidarity credit for eligible only housing component with no spouse
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 30_000
+    is_married: false
+    count_children: 2
+    property_tax: 100
+    rent: 0
+    qc_sales_tax: 0
+    qc_living_in_northern_villages: false
+    province_code: QC
+  output:
+    qc_solidarity_credit: 855 #128*2+599
+
+- name: Quebec solidarity credit for eligible only housing component with spouse
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 50_000
+    is_married: true
+    count_children: 2
+    property_tax: 100
+    rent: 0
+    qc_sales_tax: 0
+    qc_living_in_northern_villages: false
+    province_code: QC
+  output:
+    qc_solidarity_credit: 983 #128*2+726
+
+- name: Quebec solidarity credit for eligible housing component and qst component with income below the turndown threshold 
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 30_000
+    is_married: false
+    count_children: 2
+    property_tax: 100
+    rent: 0
+    qc_sales_tax: 200
+    qc_living_in_northern_villages: true
+    province_code: QC
+  output:
+    qc_solidarity_credit: 3_915 #(128*2+599)+ (309+147)+(1818+393*2)
+
+- name: Quebec solidarity credit for eligible housing component and qst component with income over the turndown threshold 
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 50_000
+    is_married: false
+    count_children: 2
+    property_tax: 100
+    rent: 0
+    qc_sales_tax: 100
+    qc_living_in_northern_villages: true
+    province_code: QC
+  output:
+    qc_solidarity_credit: 3_122.4 #(128*2+599)+ (309+147)+(1818+393*2)- (50000-36790)*0.06
+
+- name: Quebec solidarity credit for eligible qst component only with income below the turndown threshold 
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 30_000
+    is_married: false
+    count_children: 2
+    property_tax: 0
+    rent: 0
+    qc_sales_tax: 200
+    qc_living_in_northern_villages: false
+    province_code: QC
+  output:
+    qc_solidarity_credit: 456 #309+147
+
+- name: Quebec solidarity credit for eligible qst component only with income over the turndown threshold 
+  period: 2023
+  input:
+    qc_solidarity_eligibility: true
+    adjusted_family_net_income: 50_000
+    is_married: false
+    count_children: 2
+    property_tax: 0
+    rent: 0
+    qc_sales_tax: 200
+    qc_living_in_northern_villages: false
+    province_code: QC
+  output:
+    qc_solidarity_credit: 59.7 #309+147- (50000-36790)*0.03
+
+- name: Quebec solidarity credit for noneligible individual/family
+  period: 2023
+  input:
+    qc_solidarity_eligibility: false
+    adjusted_family_net_income: 50_000
+    is_married: false
+    count_children: 2
+    property_tax: 0
+    rent: 0
+    qc_sales_tax: 200
+    qc_living_in_northern_villages: true
+    province_code: QC
+  output:
+    qc_solidarity_credit: 0

policyengine_canada/tests/gov/provinces/qc/tax/income/credits/solidarity/qc_solidarity_eligibility.yaml

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+- name: Quebec solidarity eligibility for eligible adult tax filer with income within the limit
+  period: 2022
+  input:
+    adjusted_family_net_income: 50_000
+    is_adult: true
+    is_married: false
+    count_children: 0
+    is_emancipated: false
+    province_code: QC
+  output:
+    qc_solidarity_eligibility: true
+
+- name: Quebec solidarity eligibility for eligible nonadult tax filer with income within the limit
+  period: 2022
+  input:
+    adjusted_family_net_income: 50_000
+    is_adult: false
+    is_married: true
+    count_children: 2
+    is_emancipated: true
+    province_code: QC
+  output:
+    qc_solidarity_eligibility: true
+
+- name: Quebec solidarity eligibility for eligible dult tax filer with income above the limit
+  period: 2022
+  input:
+    adjusted_family_net_income: 60_000
+    is_adult: true
+    is_married: false
+    count_children: 0
+    is_emancipated: true
+    province_code: QC
+  output:
+    qc_solidarity_eligibility: false
+
+- name: Quebec solidarity eligibility for non eligible tax filer 
+  period: 2022
+  input:
+    adjusted_family_net_income: 30_000
+    is_adult: false
+    is_married: true
+    count_children: 2
+    is_emancipated: false
+    province_code: QC
+  output:
+    qc_solidarity_eligibility: false

policyengine_canada/variables/gov/provinces/qc/qc_living_in_northern_villages.py

@@ -0,0 +1,9 @@
+from policyengine_canada.model_api import *
+
+
+class qc_living_in_northern_villages(Variable):
+    value_type = bool
+    entity = Person
+    label = "If an individual living in northern villages of Quebec"
+    definition_period = YEAR
+    reference = "https://www.revenuquebec.ca/en/citizens/tax-credits/solidarity-tax-credit/components-of-the-solidarity-tax-credit/component-for-individuals-living-in-northern-villages/"