From 4a29d78d108f55c64b6bca967854922375bea217 Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Mon, 14 Aug 2023 20:19:56 +0000
Subject: [PATCH 1/7] Manitoba Spouse or Common-law Partner Amount Fixes #340

---
 changelog_entry.yaml                          |  4 +++
 .../base_amount.yaml                          | 10 +++++++
 .../mb_spouse_credit_amount.yaml              | 19 ++++++++++++
 .../mb_spouse_eligible.yaml                   | 29 +++++++++++++++++++
 .../spouse_and_common_law_tax_amount.py       | 27 +++++++++++++++++
 .../spouse_income_eligibility.py              | 24 +++++++++++++++
 .../household/person/is_caregiver.py          |  8 +++++
 .../household/person/lived_together.py        |  9 ++++++
 8 files changed, 130 insertions(+)
 create mode 100644 policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
 create mode 100644 policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
 create mode 100644 policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
 create mode 100644 policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py
 create mode 100644 policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py
 create mode 100644 policyengine_canada/variables/household/person/is_caregiver.py
 create mode 100644 policyengine_canada/variables/household/person/lived_together.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..4ef0fa71f 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+  added:
+  - Manitoba spouse and common-law partner amount.
diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
new file mode 100644
index 000000000..18c5cdcf8
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
@@ -0,0 +1,10 @@
+description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
+values:
+  2023-01-01: 9_134
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Manitoba spouse and commonlaw partner amount credit.
+  reference:
+  - title: Government of Canada - Manitoba spouse and commonlaw partner amount credit
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
new file mode 100644
index 000000000..bc98e0fa7
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -0,0 +1,19 @@
+- name: Eligible spouse with household's head not taking care of her
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 5_000
+    is_caregiver: false
+    mb_spouse_eligibility: true
+  output:
+    mb_spouse_credit_amount: 0
+
+- name: Eligible spouse with household's head taking care of her
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 5_000
+    is_caregiver: true
+    mb_spouse_eligibility: true
+  output:
+    mb_spouse_credit_amount: 4_134
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
new file mode 100644
index 000000000..5a26f83a1
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
@@ -0,0 +1,29 @@
+- name: Spouse not living with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: false
+    spouse_income: 5_000
+  output:
+    mb_spouse_eligibility: false
+
+- name: Spouse does not have eligible income and lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: true
+    spouse_income: 10_000
+  output:
+    mb_spouse_eligibility: false
+
+- name: Spouse has eligible income and lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    is_spouse: true
+    lived_together: true
+    spouse_income: 5_000
+  output:
+    mb_spouse_eligibility: true
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py
new file mode 100644
index 000000000..1d77f00d2
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py
@@ -0,0 +1,27 @@
+from policyengine_canada.model_api import *
+
+
+class mb_spouse_credit_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba spouse and commonlaw partner net income"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
+
+        caregiver = person("is_caregiver", period)
+
+        spouse_income = person("spouse_income", period)
+
+        spouse_credit_amount = (
+            caregiver
+            * person("mb_spouse_eligibility", period)
+            * (p.base_amount - spouse_income)
+        )
+
+        return spouse_credit_amount
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py
new file mode 100644
index 000000000..6c6265dd8
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py
@@ -0,0 +1,24 @@
+from policyengine_canada.model_api import *
+
+
+class mb_spouse_eligibility(Variable):
+    value_type = bool
+    entity = Person
+    label = "Manitoba spouse and commonlaw partner eligibility"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
+
+        spouse = person("is_spouse", period)
+        living_together = person("lived_together", period)
+        spouse_income_eligible = (
+            person("spouse_income", period) < p.base_amount
+        )
+
+        spouse_eligibility = spouse & living_together & spouse_income_eligible
+
+        return spouse_eligibility
diff --git a/policyengine_canada/variables/household/person/is_caregiver.py b/policyengine_canada/variables/household/person/is_caregiver.py
new file mode 100644
index 000000000..5e348a8bc
--- /dev/null
+++ b/policyengine_canada/variables/household/person/is_caregiver.py
@@ -0,0 +1,8 @@
+from policyengine_canada.model_api import *
+
+
+class is_caregiver(Variable):
+    value_type = bool
+    entity = Person
+    label = "Is the caregiver"
+    definition_period = YEAR
diff --git a/policyengine_canada/variables/household/person/lived_together.py b/policyengine_canada/variables/household/person/lived_together.py
new file mode 100644
index 000000000..374fdfd45
--- /dev/null
+++ b/policyengine_canada/variables/household/person/lived_together.py
@@ -0,0 +1,9 @@
+from policyengine_canada.model_api import *
+
+
+class lived_together(Variable):
+    value_type = bool
+    entity = Person
+    label = "Lived together with the tax filer"
+    unit = CAD
+    definition_period = YEAR

From b55f78c1f829a20eaa58f259af4227499abf5162 Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Mon, 14 Aug 2023 21:28:02 +0000
Subject: [PATCH 2/7] Manitoba Spouse or Common-law Partner Amount Fixes #340

---
 changelog_entry.yaml                          |  4 +--
 .../mb_head_eligible.yaml                     | 15 ++++++++++
 .../mb_spouse_credit_amount.yaml              | 26 ++++++++++++-----
 .../mb_spouse_eligible.yaml                   | 29 -------------------
 .../mb_head_eligibility.py                    | 12 ++++++++
 ...x_amount.py => mb_spouse_credit_amount.py} | 13 ++-------
 .../spouse_income_eligibility.py              | 24 ---------------
 .../household/person/lived_together.py        |  1 -
 8 files changed, 50 insertions(+), 74 deletions(-)
 create mode 100644 policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml
 delete mode 100644 policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
 create mode 100644 policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py
 rename policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/{spouse_and_common_law_tax_amount.py => mb_spouse_credit_amount.py} (61%)
 delete mode 100644 policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index 4ef0fa71f..4c4f03192 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -1,4 +1,4 @@
 - bump: minor
   changes:
-  added:
-  - Manitoba spouse and common-law partner amount.
+    added:
+    - Manitoba spouse and common-law partner amount.
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml
new file mode 100644
index 000000000..b753c5f26
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml
@@ -0,0 +1,15 @@
+- name: Household's head is taking care of the spouse
+  period: 2023
+  input:
+    province_code: MB
+    is_caregiver: true
+  output:
+    mb_head_eligibility: true
+
+- name: Household's head is not taking care of the spouse
+  period: 2023
+  input:
+    province_code: MB
+    is_caregiver: false
+  output:
+    mb_head_eligibility: false
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
index bc98e0fa7..c5f446057 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -1,19 +1,29 @@
-- name: Eligible spouse with household's head not taking care of her
+- name: Eligible income spouse lived with household's head
   period: 2023
   input:
     province_code: MB
     spouse_income: 5_000
-    is_caregiver: false
-    mb_spouse_eligibility: true
+    lived_together: true
+    mb_head_eligibility: true
   output:
-    mb_spouse_credit_amount: 0
+    mb_spouse_credit_amount: 4_134
 
-- name: Eligible spouse with household's head taking care of her
+- name: Eligible income spouse does not lived with household's head
   period: 2023
   input:
     province_code: MB
     spouse_income: 5_000
-    is_caregiver: true
-    mb_spouse_eligibility: true
+    lived_together: false
+    mb_head_eligibility: true
   output:
-    mb_spouse_credit_amount: 4_134
+    mb_spouse_credit_amount: 0
+
+- name: ineligible income spouse lived with household's head
+  period: 2023
+  input:
+    province_code: MB
+    spouse_income: 10_000
+    lived_together: true
+    mb_head_eligibility: true
+  output:
+    mb_spouse_credit_amount: 0
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
deleted file mode 100644
index 5a26f83a1..000000000
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_eligible.yaml
+++ /dev/null
@@ -1,29 +0,0 @@
-- name: Spouse not living with household's head
-  period: 2023
-  input:
-    province_code: MB
-    is_spouse: true
-    lived_together: false
-    spouse_income: 5_000
-  output:
-    mb_spouse_eligibility: false
-
-- name: Spouse does not have eligible income and lived with household's head
-  period: 2023
-  input:
-    province_code: MB
-    is_spouse: true
-    lived_together: true
-    spouse_income: 10_000
-  output:
-    mb_spouse_eligibility: false
-
-- name: Spouse has eligible income and lived with household's head
-  period: 2023
-  input:
-    province_code: MB
-    is_spouse: true
-    lived_together: true
-    spouse_income: 5_000
-  output:
-    mb_spouse_eligibility: true
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py
new file mode 100644
index 000000000..115d009db
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py
@@ -0,0 +1,12 @@
+from policyengine_canada.model_api import *
+
+
+class mb_head_eligibility(Variable):
+    value_type = bool
+    entity = Person
+    label = "Manitoba head eligiblility for recieving spouse's tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        return person("is_caregiver", period)
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
similarity index 61%
rename from policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py
rename to policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
index 1d77f00d2..e51923813 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_and_common_law_tax_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
@@ -6,7 +6,7 @@ class mb_spouse_credit_amount(Variable):
     entity = Person
     label = "Manitoba spouse and commonlaw partner net income"
     definition_period = YEAR
-    defined_for = ProvinceCode.MB
+    defined_for = "mb_head_eligibility"
 
     def formula(person, period, parameters):
 
@@ -14,14 +14,7 @@ def formula(person, period, parameters):
             period
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
-        caregiver = person("is_caregiver", period)
-
         spouse_income = person("spouse_income", period)
+        living_together = person("lived_together", period)
 
-        spouse_credit_amount = (
-            caregiver
-            * person("mb_spouse_eligibility", period)
-            * (p.base_amount - spouse_income)
-        )
-
-        return spouse_credit_amount
+        return living_together * (max_(0, (p.base_amount - spouse_income)))
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py
deleted file mode 100644
index 6c6265dd8..000000000
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/spouse_income_eligibility.py
+++ /dev/null
@@ -1,24 +0,0 @@
-from policyengine_canada.model_api import *
-
-
-class mb_spouse_eligibility(Variable):
-    value_type = bool
-    entity = Person
-    label = "Manitoba spouse and commonlaw partner eligibility"
-    definition_period = YEAR
-    defined_for = ProvinceCode.MB
-
-    def formula(person, period, parameters):
-        p = parameters(
-            period
-        ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
-
-        spouse = person("is_spouse", period)
-        living_together = person("lived_together", period)
-        spouse_income_eligible = (
-            person("spouse_income", period) < p.base_amount
-        )
-
-        spouse_eligibility = spouse & living_together & spouse_income_eligible
-
-        return spouse_eligibility
diff --git a/policyengine_canada/variables/household/person/lived_together.py b/policyengine_canada/variables/household/person/lived_together.py
index 374fdfd45..e280a5e24 100644
--- a/policyengine_canada/variables/household/person/lived_together.py
+++ b/policyengine_canada/variables/household/person/lived_together.py
@@ -5,5 +5,4 @@ class lived_together(Variable):
     value_type = bool
     entity = Person
     label = "Lived together with the tax filer"
-    unit = CAD
     definition_period = YEAR

From bf4547cb7915efe182eff8ac7650c9de4045323f Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Mon, 21 Aug 2023 21:16:54 +0000
Subject: [PATCH 3/7] modifications

---
 .../spouse_or_common_law_partner_amount/base_amount.yaml | 9 +++++++--
 .../mb_spouse_credit_amount.yaml                         | 6 +++---
 .../mb_spouse_credit_amount.py                           | 6 ++++--
 .../variables/household/person/cohabitating_spouses.py   | 8 ++++++++
 .../variables/household/person/is_caregiver.py           | 2 +-
 .../variables/household/person/lived_together.py         | 8 --------
 6 files changed, 23 insertions(+), 16 deletions(-)
 create mode 100644 policyengine_canada/variables/household/person/cohabitating_spouses.py
 delete mode 100644 policyengine_canada/variables/household/person/lived_together.py

diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
index 18c5cdcf8..59b505ac6 100644
--- a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
@@ -1,10 +1,15 @@
 description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
 values:
+  2022-01-01: 9_134
   2023-01-01: 9_134
 metadata:
   unit: currency-CAD
   period: year
-  label: Manitoba spouse and commonlaw partner amount credit.
+  label: Manitoba spouse and commonlaw partner amount credit
   reference:
-  - title: Government of Canada - Manitoba spouse and commonlaw partner amount credit
+  - title: Government of Canada - 2023 Manitoba spouse and commonlaw partner amount credit
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1
+  - title: Government of Canada - 2022 Manitoba spouse and commonlaw partner amount credit
+    href: https://www.gov.mb.ca/finance/personal/pcredits.html#nrtc
+  - title: Government of Canada - Manitoba individual income tax
+    href: https://www.gov.mb.ca/finance/personal/ptaxes.html#mb#page=1
\ No newline at end of file
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
index c5f446057..a1a5df9c7 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -3,7 +3,7 @@
   input:
     province_code: MB
     spouse_income: 5_000
-    lived_together: true
+    cohabitating_spouses: true
     mb_head_eligibility: true
   output:
     mb_spouse_credit_amount: 4_134
@@ -13,7 +13,7 @@
   input:
     province_code: MB
     spouse_income: 5_000
-    lived_together: false
+    cohabitating_spouses: false
     mb_head_eligibility: true
   output:
     mb_spouse_credit_amount: 0
@@ -23,7 +23,7 @@
   input:
     province_code: MB
     spouse_income: 10_000
-    lived_together: true
+    cohabitating_spouses: true
     mb_head_eligibility: true
   output:
     mb_spouse_credit_amount: 0
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
index e51923813..45d21470a 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
@@ -15,6 +15,8 @@ def formula(person, period, parameters):
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
         spouse_income = person("spouse_income", period)
-        living_together = person("lived_together", period)
+        living_together = person("cohabitating_spouses", period) ###household?
 
-        return living_together * (max_(0, (p.base_amount - spouse_income)))
+        credit_amount = max_(0, (p.base_amount - spouse_income))
+
+        return living_together * credit_amount
\ No newline at end of file
diff --git a/policyengine_canada/variables/household/person/cohabitating_spouses.py b/policyengine_canada/variables/household/person/cohabitating_spouses.py
new file mode 100644
index 000000000..ad6781f33
--- /dev/null
+++ b/policyengine_canada/variables/household/person/cohabitating_spouses.py
@@ -0,0 +1,8 @@
+from policyengine_canada.model_api import *
+
+
+class cohabitating_spouses(Variable):
+    value_type = bool
+    entity = Person #Household
+    label = "Cohabitating spouses"
+    definition_period = YEAR
diff --git a/policyengine_canada/variables/household/person/is_caregiver.py b/policyengine_canada/variables/household/person/is_caregiver.py
index 5e348a8bc..e93e2a867 100644
--- a/policyengine_canada/variables/household/person/is_caregiver.py
+++ b/policyengine_canada/variables/household/person/is_caregiver.py
@@ -4,5 +4,5 @@
 class is_caregiver(Variable):
     value_type = bool
     entity = Person
-    label = "Is the caregiver"
+    label = "Tax filer is the primary caregiver"
     definition_period = YEAR
diff --git a/policyengine_canada/variables/household/person/lived_together.py b/policyengine_canada/variables/household/person/lived_together.py
deleted file mode 100644
index e280a5e24..000000000
--- a/policyengine_canada/variables/household/person/lived_together.py
+++ /dev/null
@@ -1,8 +0,0 @@
-from policyengine_canada.model_api import *
-
-
-class lived_together(Variable):
-    value_type = bool
-    entity = Person
-    label = "Lived together with the tax filer"
-    definition_period = YEAR

From 95c7a553c49f1862e8c7eb07a3fe5ed2266357b7 Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Mon, 21 Aug 2023 21:25:38 +0000
Subject: [PATCH 4/7] modifications on reference

---
 .../spouse_or_common_law_partner_amount/base_amount.yaml      | 4 ++--
 1 file changed, 2 insertions(+), 2 deletions(-)

diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
index 59b505ac6..ff25de4f4 100644
--- a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
@@ -11,5 +11,5 @@ metadata:
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1
   - title: Government of Canada - 2022 Manitoba spouse and commonlaw partner amount credit
     href: https://www.gov.mb.ca/finance/personal/pcredits.html#nrtc
-  - title: Government of Canada - Manitoba individual income tax
-    href: https://www.gov.mb.ca/finance/personal/ptaxes.html#mb#page=1
\ No newline at end of file
+  - title: Government of Canada - Manitoba individual income tax C.C.S.M C.l.10 Division II Section4.6(5)
+    href: https://web2.gov.mb.ca/laws/statutes/archive/i010(2020-11-05)e.php#4.6(5)
\ No newline at end of file

From 81239af1edbf5ee566d42baf616a9aa93afc9031 Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Mon, 21 Aug 2023 22:25:34 +0000
Subject: [PATCH 5/7] fixes

---
 .../{base_amount.yaml => base.yaml}                    |  3 +--
 .../mb_spouse_credit_amount.yaml                       |  6 +++---
 ...ad_eligible.yaml => mb_spouse_credit_eligible.yaml} |  4 ++--
 .../mb_spouse_credit_amount.py                         | 10 +++++-----
 ...ead_eligibility.py => mb_spouse_credit_eligible.py} |  2 +-
 .../variables/household/person/cohabitating_spouses.py |  2 +-
 6 files changed, 13 insertions(+), 14 deletions(-)
 rename policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/{base_amount.yaml => base.yaml} (95%)
 rename policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/{mb_head_eligible.yaml => mb_spouse_credit_eligible.yaml} (78%)
 rename policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/{mb_head_eligibility.py => mb_spouse_credit_eligible.py} (88%)

diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
similarity index 95%
rename from policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
rename to policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
index ff25de4f4..303072d36 100644
--- a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base_amount.yaml
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
@@ -1,7 +1,6 @@
 description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
 values:
   2022-01-01: 9_134
-  2023-01-01: 9_134
 metadata:
   unit: currency-CAD
   period: year
@@ -12,4 +11,4 @@ metadata:
   - title: Government of Canada - 2022 Manitoba spouse and commonlaw partner amount credit
     href: https://www.gov.mb.ca/finance/personal/pcredits.html#nrtc
   - title: Government of Canada - Manitoba individual income tax C.C.S.M C.l.10 Division II Section4.6(5)
-    href: https://web2.gov.mb.ca/laws/statutes/archive/i010(2020-11-05)e.php#4.6(5)
\ No newline at end of file
+    href: https://web2.gov.mb.ca/laws/statutes/archive/i010(2020-11-05)e.php#4.6(5)
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
index a1a5df9c7..c1af34894 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -4,7 +4,7 @@
     province_code: MB
     spouse_income: 5_000
     cohabitating_spouses: true
-    mb_head_eligibility: true
+    mb_spouse_credit_eligible: true
   output:
     mb_spouse_credit_amount: 4_134
 
@@ -14,7 +14,7 @@
     province_code: MB
     spouse_income: 5_000
     cohabitating_spouses: false
-    mb_head_eligibility: true
+    mb_spouse_credit_eligible: true
   output:
     mb_spouse_credit_amount: 0
 
@@ -24,6 +24,6 @@
     province_code: MB
     spouse_income: 10_000
     cohabitating_spouses: true
-    mb_head_eligibility: true
+    mb_spouse_credit_eligible: true
   output:
     mb_spouse_credit_amount: 0
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
similarity index 78%
rename from policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml
rename to policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
index b753c5f26..cee75b7e0 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligible.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
@@ -4,7 +4,7 @@
     province_code: MB
     is_caregiver: true
   output:
-    mb_head_eligibility: true
+    mb_spouse_credit_eligible: true
 
 - name: Household's head is not taking care of the spouse
   period: 2023
@@ -12,4 +12,4 @@
     province_code: MB
     is_caregiver: false
   output:
-    mb_head_eligibility: false
+    mb_spouse_credit_eligible: false
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
index 45d21470a..d0d3e2a93 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
@@ -4,9 +4,9 @@
 class mb_spouse_credit_amount(Variable):
     value_type = float
     entity = Person
-    label = "Manitoba spouse and commonlaw partner net income"
+    label = "Manitoba spouse and common law partner amount"
     definition_period = YEAR
-    defined_for = "mb_head_eligibility"
+    defined_for = "mb_spouse_credit_eligible"
 
     def formula(person, period, parameters):
 
@@ -15,8 +15,8 @@ def formula(person, period, parameters):
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
         spouse_income = person("spouse_income", period)
-        living_together = person("cohabitating_spouses", period) ###household?
+        living_together = person("cohabitating_spouses", period)
 
-        credit_amount = max_(0, (p.base_amount - spouse_income))
+        credit_amount = max_(0, (p.base - spouse_income))
 
-        return living_together * credit_amount
\ No newline at end of file
+        return living_together * credit_amount
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
similarity index 88%
rename from policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py
rename to policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
index 115d009db..c3e465115 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_head_eligibility.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
@@ -1,7 +1,7 @@
 from policyengine_canada.model_api import *
 
 
-class mb_head_eligibility(Variable):
+class mb_spouse_credit_eligible(Variable):
     value_type = bool
     entity = Person
     label = "Manitoba head eligiblility for recieving spouse's tax credit"
diff --git a/policyengine_canada/variables/household/person/cohabitating_spouses.py b/policyengine_canada/variables/household/person/cohabitating_spouses.py
index ad6781f33..4cc1d2ee1 100644
--- a/policyengine_canada/variables/household/person/cohabitating_spouses.py
+++ b/policyengine_canada/variables/household/person/cohabitating_spouses.py
@@ -3,6 +3,6 @@
 
 class cohabitating_spouses(Variable):
     value_type = bool
-    entity = Person #Household
+    entity = Person  # Household
     label = "Cohabitating spouses"
     definition_period = YEAR

From c77e1c30ce499a00d254d639bae925cbec024f19 Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Wed, 13 Sep 2023 04:11:46 +0000
Subject: [PATCH 6/7] resolve comments

---
 .../base.yaml                                 |  6 +++---
 .../mb_spouse_credit_amount.yaml              | 21 ++++++++-----------
 .../mb_spouse_credit_eligible.yaml            |  8 +++----
 .../mb_spouse_credit_amount.py                |  9 +++-----
 .../mb_spouse_credit_eligible.py              |  6 +++---
 .../household/person/cohabitating_spouses.py  |  2 +-
 6 files changed, 23 insertions(+), 29 deletions(-)

diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
index 303072d36..d9462a729 100644
--- a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml
@@ -1,14 +1,14 @@
-description: Manitoba provides this spouse and common-law partner amount, which is equivalent to the spouses basic personal amount.
+description: Manitoba provides this spouse and common-law partner amount, equivalent to the spouses basic personal amount.
 values:
   2022-01-01: 9_134
 metadata:
   unit: currency-CAD
   period: year
-  label: Manitoba spouse and commonlaw partner amount credit
+  label: Manitoba spouse and common-law partner credit amount
   reference:
   - title: Government of Canada - 2023 Manitoba spouse and commonlaw partner amount credit
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1
   - title: Government of Canada - 2022 Manitoba spouse and commonlaw partner amount credit
     href: https://www.gov.mb.ca/finance/personal/pcredits.html#nrtc
-  - title: Government of Canada - Manitoba individual income tax C.C.S.M C.l.10 Division II Section4.6(5)
+  - title: Government of Canada - Manitoba individual income tax C.C.S.M C.l.10 Division II Section4.6(5)(i)
     href: https://web2.gov.mb.ca/laws/statutes/archive/i010(2020-11-05)e.php#4.6(5)
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
index c1af34894..696f75936 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -1,29 +1,26 @@
-- name: Eligible income spouse lived with household's head
+- name: Eligible income spouse lived with and being taken care of household's head
   period: 2023
   input:
-    province_code: MB
-    spouse_income: 5_000
-    cohabitating_spouses: true
     mb_spouse_credit_eligible: true
+    spouse_income: 5_000
+    is_caregiver: true
   output:
     mb_spouse_credit_amount: 4_134
 
-- name: Eligible income spouse does not lived with household's head
+- name: Eligible income spouse lived with but not being taken care of household's head
   period: 2023
   input:
-    province_code: MB
-    spouse_income: 5_000
-    cohabitating_spouses: false
     mb_spouse_credit_eligible: true
+    spouse_income: 5_000
+    is_caregiver: false
   output:
     mb_spouse_credit_amount: 0
 
-- name: ineligible income spouse lived with household's head
+- name: Ineligible income spouse lived with and being taken care of household's head
   period: 2023
   input:
-    province_code: MB
-    spouse_income: 10_000
-    cohabitating_spouses: true
     mb_spouse_credit_eligible: true
+    spouse_income: 10_000
+    is_caregiver: true
   output:
     mb_spouse_credit_amount: 0
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
index cee75b7e0..a46822b88 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
@@ -1,15 +1,15 @@
-- name: Household's head is taking care of the spouse
+- name: Household's head and spouse is living together
   period: 2023
   input:
     province_code: MB
-    is_caregiver: true
+    cohabitating_spouses: true
   output:
     mb_spouse_credit_eligible: true
 
-- name: Household's head is not taking care of the spouse
+- name: Household's head and spouse is not living together
   period: 2023
   input:
     province_code: MB
-    is_caregiver: false
+    cohabitating_spouses: false
   output:
     mb_spouse_credit_eligible: false
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
index d0d3e2a93..a15ec04a4 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
@@ -4,19 +4,16 @@
 class mb_spouse_credit_amount(Variable):
     value_type = float
     entity = Person
-    label = "Manitoba spouse and common law partner amount"
+    label = "Manitoba spouse and common-law partner amoount"
     definition_period = YEAR
     defined_for = "mb_spouse_credit_eligible"
 
     def formula(person, period, parameters):
-
         p = parameters(
             period
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
         spouse_income = person("spouse_income", period)
-        living_together = person("cohabitating_spouses", period)
-
-        credit_amount = max_(0, (p.base - spouse_income))
+        is_caregiver = person("is_caregiver", period)
 
-        return living_together * credit_amount
+        return is_caregiver * (max_(0, (p.base - spouse_income)))
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
index c3e465115..e2d0639fb 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
@@ -3,10 +3,10 @@
 
 class mb_spouse_credit_eligible(Variable):
     value_type = bool
-    entity = Person
+    entity = Household
     label = "Manitoba head eligiblility for recieving spouse's tax credit"
     definition_period = YEAR
     defined_for = ProvinceCode.MB
 
-    def formula(person, period, parameters):
-        return person("is_caregiver", period)
+    def formula(household, period, parameters):
+        return household("cohabitating_spouses", period)
diff --git a/policyengine_canada/variables/household/person/cohabitating_spouses.py b/policyengine_canada/variables/household/person/cohabitating_spouses.py
index 4cc1d2ee1..ffb2582f9 100644
--- a/policyengine_canada/variables/household/person/cohabitating_spouses.py
+++ b/policyengine_canada/variables/household/person/cohabitating_spouses.py
@@ -3,6 +3,6 @@
 
 class cohabitating_spouses(Variable):
     value_type = bool
-    entity = Person  # Household
+    entity = Household
     label = "Cohabitating spouses"
     definition_period = YEAR

From 8363359aeb4f993b33ccea96264a9c3135fb876d Mon Sep 17 00:00:00 2001
From: laviniawo <132245041+laviniawo@users.noreply.github.com>
Date: Tue, 3 Oct 2023 01:11:26 +0000
Subject: [PATCH 7/7] changes made upon request

---
 .../mb_spouse_credit_amount.yaml                  | 11 -----------
 .../mb_spouse_credit_eligible.yaml                | 15 +++++++++++++--
 .../mb_spouse_credit_amount.py                    |  8 ++++----
 .../mb_spouse_credit_eligible.py                  |  4 +++-
 4 files changed, 20 insertions(+), 18 deletions(-)

diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
index 696f75936..c2d530d92 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml
@@ -3,24 +3,13 @@
   input:
     mb_spouse_credit_eligible: true
     spouse_income: 5_000
-    is_caregiver: true
   output:
     mb_spouse_credit_amount: 4_134
 
-- name: Eligible income spouse lived with but not being taken care of household's head
-  period: 2023
-  input:
-    mb_spouse_credit_eligible: true
-    spouse_income: 5_000
-    is_caregiver: false
-  output:
-    mb_spouse_credit_amount: 0
-
 - name: Ineligible income spouse lived with and being taken care of household's head
   period: 2023
   input:
     mb_spouse_credit_eligible: true
     spouse_income: 10_000
-    is_caregiver: true
   output:
     mb_spouse_credit_amount: 0
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
index a46822b88..90dcfbcbc 100644
--- a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml
@@ -1,15 +1,26 @@
-- name: Household's head and spouse is living together
+- name: Household's head is taking care of and living together with spouse
   period: 2023
   input:
     province_code: MB
+    is_caregiver: true
     cohabitating_spouses: true
   output:
     mb_spouse_credit_eligible: true
 
-- name: Household's head and spouse is not living together
+- name: Household's head is taking care of but not living together with spouse
   period: 2023
   input:
     province_code: MB
     cohabitating_spouses: false
+    is_caregiver: true
+  output:
+    mb_spouse_credit_eligible: false
+
+- name: Household's head is not taking care of but living together with spouse
+  period: 2023
+  input:
+    province_code: MB
+    cohabitating_spouses: true
+    is_caregiver: false
   output:
     mb_spouse_credit_eligible: false
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
index a15ec04a4..f2542ac28 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py
@@ -3,17 +3,17 @@
 
 class mb_spouse_credit_amount(Variable):
     value_type = float
-    entity = Person
+    entity = Household
     label = "Manitoba spouse and common-law partner amoount"
     definition_period = YEAR
     defined_for = "mb_spouse_credit_eligible"
 
-    def formula(person, period, parameters):
+    def formula(household, period, parameters):
+        person = household.members
         p = parameters(
             period
         ).gov.provinces.mb.tax.income.credits.spouse_or_common_law_partner_amount
 
         spouse_income = person("spouse_income", period)
-        is_caregiver = person("is_caregiver", period)
 
-        return is_caregiver * (max_(0, (p.base - spouse_income)))
+        return max_(0, p.base - spouse_income)
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
index e2d0639fb..c1f186d89 100644
--- a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py
@@ -9,4 +9,6 @@ class mb_spouse_credit_eligible(Variable):
     defined_for = ProvinceCode.MB
 
     def formula(household, period, parameters):
-        return household("cohabitating_spouses", period)
+        person = household.members
+        is_caregiver = person("is_caregiver", period)
+        return is_caregiver * household("cohabitating_spouses", period)