Manitoba Spouse or Common-law Partner Amount

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Manitoba spouse and common-law partner amount.

policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/spouse_or_common_law_partner_amount/base.yaml

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+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 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)(i)
+    href: https://web2.gov.mb.ca/laws/statutes/archive/i010(2020-11-05)e.php#4.6(5)

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.yaml

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+- name: Eligible income spouse lived with and being taken care of household's head
+  period: 2023
+  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

policyengine_canada/tests/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.yaml

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+- name: Household's head and spouse is living together
+  period: 2023
+  input:
+    province_code: MB
+    cohabitating_spouses: true
+  output:
+    mb_spouse_credit_eligible: true
+
+- name: Household's head and spouse is not living together
+  period: 2023
+  input:
+    province_code: MB
+    cohabitating_spouses: false
+  output:
+    mb_spouse_credit_eligible: false

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_amount.py

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+from policyengine_canada.model_api import *
+
+
+class mb_spouse_credit_amount(Variable):
+    value_type = float
+    entity = Person
+    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)
+        is_caregiver = person("is_caregiver", period)
+
+        return is_caregiver * (max_(0, (p.base - spouse_income)))

policyengine_canada/variables/gov/provinces/mb/tax/income/credits/spouse_and_common_law_partner_amount/mb_spouse_credit_eligible.py

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+from policyengine_canada.model_api import *
+
+
+class mb_spouse_credit_eligible(Variable):
+    value_type = bool
+    entity = Household
+    label = "Manitoba head eligiblility for recieving spouse's tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(household, period, parameters):
+        return household("cohabitating_spouses", period)

policyengine_canada/variables/household/person/cohabitating_spouses.py

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+from policyengine_canada.model_api import *
+
+
+class cohabitating_spouses(Variable):
+    value_type = bool
+    entity = Household
+    label = "Cohabitating spouses"
+    definition_period = YEAR

policyengine_canada/variables/household/person/is_caregiver.py

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+from policyengine_canada.model_api import *
+
+
+class is_caregiver(Variable):
+    value_type = bool
+    entity = Person
+    label = "Tax filer is the primary caregiver"
+    definition_period = YEAR