Implement childcare expense deductions and benefits #540

New issue

Have a question about this project? Sign up for a free GitHub account to open an issue and contact its maintainers and the community.

By clicking “Sign up for GitHub”, you agree to our terms of service and privacy statement. We’ll occasionally send you account related emails.

Already on GitHub? Sign in to your account

Open

vahid-ahmadi wants to merge 4 commits into master from childcare-expense-deductions

changelog_entry.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,11 @@
+    - bump: minor
+      changes:
+        added:
+        - Federal Child Care Expense Deduction (CCED) - line 21400
+        - Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit
+        - BC Affordable Child Care Benefit
+        - BC Child Care Fee Reduction Initiative (CCFRI)
+        - Alberta Child Care Subsidy Program
+        fixed:
+        - CI build failure due to missing setuptools dependency in GitHub Actions workflow
+        - Documentation build failure by using python -m jupyter_book instead of jb command

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/age_limit.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Maximum age for child care expense deduction eligibility (unless disabled)
+    values:
+-01-01: 16
+    metadata:
+      unit: year
+      label: Child care expense deduction age limit
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/child_income_limit.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum net income for an eligible child (tied to basic personal amount)
+    values:
+-01-01: 15_000
+-01-01: 15_705
+    metadata:
+      unit: currency-CAD
+      label: Child income limit for child care expense deduction
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

...ngine_canada/parameters/gov/cra/deductions/child_care_expense/earned_income_fraction.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Fraction of earned income that limits the child care expense deduction
+    values:
+-01-01: 0.6667
+    metadata:
+      unit: /1
+      label: Earned income fraction for child care expense deduction
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

...cyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/age_threshold.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Age threshold for higher child care expense limit (under this age gets $8,000, at or above gets $5,000)
+    values:
+-01-01: 7
+    metadata:
+      unit: year
+      label: Age threshold for child care expense limits
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/disabled.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum deductible child care expenses for children with disabilities
+    values:
+-01-01: 11_000
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Child care expense limit for children with disabilities
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/over_7.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum deductible child care expenses for children aged 7-16
+    values:
+-01-01: 5_000
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Child care expense limit for children 7-16
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/under_7.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum deductible child care expenses for children under age 7
+    values:
+-01-01: 8_000
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Child care expense limit for children under 7
+      reference:
+        - title: Line 21400 – Child care expenses
+          href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses.html

...engine_canada/parameters/gov/provinces/ab/benefits/child_care/base_subsidy/preschool.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Base monthly Alberta Child Care Subsidy for preschool age children (representative amount)
+    values:
+-01-01: 200
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: Alberta child care subsidy base (preschool)
+      reference:
+        - title: Alberta Child Care Subsidy
+          href: https://www.alberta.ca/child-care-subsidy

...ngine_canada/parameters/gov/provinces/ab/benefits/child_care/base_subsidy/school_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Base monthly Alberta Child Care Subsidy for school age children (representative amount)
+    values:
+-01-01: 250
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: Alberta child care subsidy base (school age)
+      reference:
+        - title: Alberta Child Care Subsidy
+          href: https://www.alberta.ca/child-care-subsidy

...engine_canada/parameters/gov/provinces/ab/benefits/child_care/income_limit_preschool.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Income limit for Alberta Child Care Subsidy for preschool age children (0 to kindergarten)
+    values:
+-01-01: 180_000
+    metadata:
+      unit: currency-CAD
+      label: Alberta child care subsidy income limit (preschool)
+      reference:
+        - title: Alberta Child Care Subsidy
+          href: https://www.alberta.ca/child-care-subsidy

...ngine_canada/parameters/gov/provinces/ab/benefits/child_care/income_limit_school_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Income limit for Alberta Child Care Subsidy for school age children (kindergarten to Grade 6)
+    values:
+-01-01: 90_000
+    metadata:
+      unit: currency-CAD
+      label: Alberta child care subsidy income limit (school age)
+      reference:
+        - title: Alberta Child Care Subsidy
+          href: https://www.alberta.ca/child-care-subsidy

...gine_canada/parameters/gov/provinces/ab/benefits/child_care/phase_out_start_fraction.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Fraction of income limit where phase-out begins for Alberta Child Care Subsidy
+    values:
+-01-01: 0.5
+    metadata:
+      unit: /1
+      label: Alberta child care subsidy phase-out start
+      reference:
+        - title: Alberta Child Care Subsidy
+          href: https://www.alberta.ca/child-care-subsidy

...engine_canada/parameters/gov/provinces/bc/benefits/child_care/family_size_adjustment.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Income reduction per family member beyond the first two for BC Affordable Child Care Benefit
+    values:
+-01-01: 2_000
+    metadata:
+      unit: currency-CAD
+      label: BC Affordable Child Care Benefit family size adjustment
+      reference:
+        - title: BC Affordable Child Care Benefit Eligibility
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/income_limit.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: General income limit for BC Affordable Child Care Benefit eligibility
+    values:
+-01-01: 111_000
+    metadata:
+      unit: currency-CAD
+      label: BC Affordable Child Care Benefit income limit
+      reference:
+        - title: BC Affordable Child Care Benefit
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit

...anada/parameters/gov/provinces/bc/benefits/child_care/max_amount/age_19_to_36_months.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum monthly BC Affordable Child Care Benefit for children 19-36 months (licensed group care)
+    values:
+-01-01: 1_060
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC Affordable Child Care Benefit max for 19-36 months
+      reference:
+        - title: BC Affordable Child Care Benefit Rates
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments

...gine_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/preschool_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum monthly BC Affordable Child Care Benefit for preschool age children 37 months to school age (licensed group care)
+    values:
+-01-01: 550
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC Affordable Child Care Benefit max for preschool age
+      reference:
+        - title: BC Affordable Child Care Benefit Rates
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments

...yengine_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/school_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum monthly BC Affordable Child Care Benefit for school age children (licensed group care)
+    values:
+-01-01: 415
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC Affordable Child Care Benefit max for school age
+      reference:
+        - title: BC Affordable Child Care Benefit Rates
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments

...ne_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/under_19_months.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,10 @@
+    description: Maximum monthly BC Affordable Child Care Benefit for children under 19 months (licensed group care)
+    values:
+-01-01: 1_250
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC Affordable Child Care Benefit max for under 19 months
+      reference:
+        - title: BC Affordable Child Care Benefit Rates
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments

..._canada/parameters/gov/provinces/bc/benefits/child_care/max_benefit_income_threshold.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Income threshold for maximum BC Affordable Child Care Benefit (licensed care)
+    values:
+-01-01: 45_000
+    metadata:
+      unit: currency-CAD
+      label: BC Affordable Child Care Benefit maximum benefit threshold
+      reference:
+        - title: BC Affordable Child Care Benefit Eligibility
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding

...yengine_canada/parameters/gov/provinces/bc/benefits/child_care_fee_reduction/max_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Maximum age for BC Child Care Fee Reduction Initiative eligibility
+    values:
+-01-01: 12
+    metadata:
+      unit: year
+      label: BC Child Care Fee Reduction max age
+      reference:
+        - title: BC Child Care Fee Reduction Initiative
+          href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-fee-reduction-initiative-provider-opt-in-status

...ters/gov/provinces/bc/benefits/child_care_fee_reduction/max_reduction/infant_toddler.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,11 @@
+    description: Maximum monthly fee reduction for infant/toddler group care (BC CCFRI)
+    values:
+-01-01: 350
+-01-01: 900
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC CCFRI max reduction for infant/toddler
+      reference:
+        - title: BC Child Care Fee Reduction Initiative Funding Guidelines 2024-25
+          href: https://www2.gov.bc.ca/assets/gov/family-and-social-supports/child-care/childcarebc-programs/ccfri/ccfri_funding_guidelines_24_25.pdf

...arameters/gov/provinces/bc/benefits/child_care_fee_reduction/max_reduction/preschool.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,11 @@
+    description: Maximum monthly fee reduction for preschool care (BC CCFRI)
+    values:
+-01-01: 100
+-09-01: 145
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC CCFRI max reduction for preschool
+      reference:
+        - title: BC Child Care Fee Reduction Initiative Funding Guidelines 2024-25
+          href: https://www2.gov.bc.ca/assets/gov/family-and-social-supports/child-care/childcarebc-programs/ccfri/ccfri_funding_guidelines_24_25.pdf

...rameters/gov/provinces/bc/benefits/child_care_fee_reduction/max_reduction/school_age.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,11 @@
+    description: Maximum monthly fee reduction for school age care Grade 1 to Age 12 (BC CCFRI)
+    values:
+-01-01: 100
+-01-01: 115
+    metadata:
+      unit: currency-CAD
+      period: month
+      label: BC CCFRI max reduction for school age
+      reference:
+        - title: BC Child Care Fee Reduction Initiative Funding Guidelines 2024-25
+          href: https://www2.gov.bc.ca/assets/gov/family-and-social-supports/child-care/childcarebc-programs/ccfri/ccfri_funding_guidelines_24_25.pdf

...engine_canada/parameters/gov/provinces/on/tax/income/credits/child_care/income_limit.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Maximum family income to be eligible for Ontario CARE child care tax credit
+    values:
+-01-01: 150_000
+    metadata:
+      unit: currency-CAD
+      label: Ontario CARE credit income limit
+      reference:
+        - title: Ontario Child Care Tax Credit
+          href: https://www.ontario.ca/page/ontario-child-care-tax-credit

...a/parameters/gov/provinces/on/tax/income/credits/child_care/max_amount/age_threshold.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,9 @@
+    description: Age threshold for Ontario CARE credit max amounts (under this age gets higher amount)
+    values:
+-01-01: 7
+    metadata:
+      unit: year
+      label: Ontario CARE credit age threshold
+      reference:
+        - title: Ontario Child Care Tax Credit
+          href: https://www.ontario.ca/page/ontario-child-care-tax-credit

...canada/parameters/gov/provinces/on/tax/income/credits/child_care/max_amount/disabled.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,12 @@
+    description: Maximum Ontario CARE credit for children with severe disabilities
+    values:
+-01-01: 8_250
+-01-01: 9_900  # Includes 20% top-up for 2021
+-01-01: 8_250  # Top-up ended
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Ontario CARE max credit for children with disabilities
+      reference:
+        - title: Ontario Child Care Tax Credit
+          href: https://www.ontario.ca/page/ontario-child-care-tax-credit

...e_canada/parameters/gov/provinces/on/tax/income/credits/child_care/max_amount/over_7.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,12 @@
+    description: Maximum Ontario CARE credit for children aged 7-16
+    values:
+-01-01: 3_750
+-01-01: 4_500  # Includes 20% top-up for 2021
+-01-01: 3_750  # Top-up ended
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Ontario CARE max credit for children 7-16
+      reference:
+        - title: Ontario Child Care Tax Credit
+          href: https://www.ontario.ca/page/ontario-child-care-tax-credit

..._canada/parameters/gov/provinces/on/tax/income/credits/child_care/max_amount/under_7.yaml

-Original file line number
+Diff line change
@@ -0,0 +1,12 @@
+    description: Maximum Ontario CARE credit for children under 7
+    values:
+-01-01: 6_000
+-01-01: 7_200  # Includes 20% top-up for 2021
+-01-01: 6_000  # Top-up ended
+    metadata:
+      unit: currency-CAD
+      period: year
+      label: Ontario CARE max credit for children under 7
+      reference:
+        - title: Ontario Child Care Tax Credit
+          href: https://www.ontario.ca/page/ontario-child-care-tax-credit

Provide feedback

Saved searches

Use saved searches to filter your results more quickly

Implement childcare expense deductions and benefits #540

Uh oh!

Diff view

Diff view

There are no files selected for viewing

Uh oh!

Implement childcare expense deductions and benefits #540

Are you sure you want to change the base?

Uh oh!

Implement childcare expense deductions and benefits #540

Uh oh!

Uh oh!

Diff view

Diff view

There are no files selected for viewing

Uh oh!