SK senior supplementary amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Saskatchewan Senior Supplementary amount Tax Credit.

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/age_threshold.yaml

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+description: Saskatchewan provides the senior supplementary tax credit for filers at or above this age threshold.
+values:
+  2022-01-01: 65
+metadata:
+  unit: year
+  label: Saskatchewan senior supplementary tax credit eligible age-threshold
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page1
+  - title: 2023 Saskatchewan TD1SK-WS Personal Tax Credits Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page1
+

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/amount.yaml

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+description: Saskatchewan provides this amount under the senior supplement credit.
+values:
+  2022-01-01: 1_336
+  2023-01-01: 1_421
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan Senior Supplementary tax credit amount
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page1
+  - title: 2023 Saskatchewan TD1SK-WS Personal Tax Credits Return
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk-ws/td1sk-ws-23e.pdf
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 3
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page1

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_senior_supplementary/sk_senior_supplementary_credit.yaml

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+- name: 2023 SK senior supplementary tax credit - Under age threshold
+  period: 2024
+  input:
+    province_code: SK
+    age: 64
+    is_head: true
+  output:
+    sk_senior_supplementary_credit: 0
+
+- name: 2023 SK senior supplementary tax credit - At age threshold
+  period: 2023
+  input:
+    province_code: SK
+    age: 65
+    is_head: true
+  output:
+    sk_senior_supplementary_credit: 1_421
+
+- name: 2023 SK senior supplementary tax credit - Above age threshold
+  period: 2024
+  input:
+    province_code: SK
+    age: 68
+    is_head: true
+  output:
+    sk_senior_supplementary_credit: 1_421
+
+- name: 2022 SK senior supplementary tax credit - Above age threshold
+  period: 2022
+  input:
+    province_code: SK
+    age: 68
+    is_head: true
+  output:
+    sk_senior_supplementary_credit: 1_336
+
+- name: 2023 SK senior supplementary tax credit - Not the household host
+  period: 2024
+  input:
+    province_code: SK
+    age: 65
+    is_head: false
+  output:
+    sk_senior_supplementary_credit: 0

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_senior_supplementary_credit/sk_senior_supplementary_credit.py

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+from policyengine_canada.model_api import *
+
+
+class sk_senior_supplementary_credit(Variable):
+    value_type = float
+    unit = CAD
+    entity = Person
+    label = "Sasktachewan senior supplementary tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.sk_senior_supplementary
+        age = person("age", period)
+        is_head = person("is_head", period)
+        eligibility = where((age >= p.age_threshold) & is_head, 1, 0)
+        return eligibility * p.amount