From 60f6b0bf1544e3e09a2e93e633a00e0ca8182a14 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 08:43:42 -0400 Subject: [PATCH 01/14] Add federal tax parameters for 2024 Fixes #505 - Updated federal tax brackets for 2024 - Updated basic personal amount to ,705 - Updated phase-out thresholds to match new bracket boundaries --- .../cra/tax/income/credits/basic_personal_amount/base.yaml | 1 + .../tax/income/credits/basic_personal_amount/max_amount.yaml | 1 + .../basic_personal_amount/phase_out/threshold/end.yaml | 1 + .../basic_personal_amount/phase_out/threshold/start.yaml | 1 + .../parameters/gov/cra/tax/income/income_tax_schedule.yaml | 4 ++++ 5 files changed, 8 insertions(+) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index b5ee2bd60..b37ac9962 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -4,6 +4,7 @@ values: 2021-01-01: 12_421 2022-01-01: 12_719 2023-01-01: 13_521 + 2024-01-01: 14_156 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 4c735c5e3..64da883c7 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -4,6 +4,7 @@ values: 2021-01-01: 13_808 2022-01-01: 14_398 2023-01-01: 15_000 + 2024-01-01: 15_705 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml index 9359db54a..c580681d5 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml @@ -3,6 +3,7 @@ values: 2020-01-01: 200_000 2022-01-01: 221_708 2023-01-01: 235_675 + 2024-01-01: 246_752 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml index 9dc211e4c..5d2f026a2 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml @@ -3,6 +3,7 @@ values: 2020-01-01: 140_388 2022-01-01: 155_625 2023-01-01: 165_430 + 2024-01-01: 173_205 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index 774fbddb3..cb4c2e18a 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -13,6 +13,7 @@ brackets: 2021-01-01: 49_020 2022-01-01: 50_197 2023-01-01: 53_359 + 2024-01-01: 55_867 rate: values: 2021-01-01: 0.205 @@ -23,6 +24,7 @@ brackets: 2021-01-01: 98_040 2022-01-01: 100_392 2023-01-01: 106_717 + 2024-01-01: 111_733 rate: values: 2021-01-01: 0.26 @@ -33,6 +35,7 @@ brackets: 2021-01-01: 151_978 2022-01-01: 155_625 2023-01-01: 165_430 + 2024-01-01: 173_205 rate: values: 2021-01-01: 0.29 @@ -43,6 +46,7 @@ brackets: 2021-01-01: 216_511 2022-01-01: 221_708 2023-01-01: 235_675 + 2024-01-01: 246_752 rate: values: 2021-01-01: 0.33 From 79c50f016049078c97b86b6818a344c5873f7f1f Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 08:48:10 -0400 Subject: [PATCH 02/14] Add federal tax parameters for 2024 and 2025 Fixes #505 and #506 2024 Updates: - Updated federal tax brackets for 2024 - Basic personal amount increased to ,705 - Phase-out thresholds aligned with new bracket boundaries 2025 Updates: - Updated federal tax brackets for 2025 with 2.7% indexation - Lowest tax rate reduced from 15% to 14.5% (effective July 1, 2025) - Basic personal amount increased to ,129 - Added 2026 rate of 14% for full-year implementation --- .../cra/tax/income/credits/basic_personal_amount/base.yaml | 1 + .../income/credits/basic_personal_amount/max_amount.yaml | 1 + .../basic_personal_amount/phase_out/threshold/end.yaml | 1 + .../basic_personal_amount/phase_out/threshold/start.yaml | 1 + .../parameters/gov/cra/tax/income/income_tax_schedule.yaml | 6 ++++++ 5 files changed, 10 insertions(+) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index b37ac9962..827b70da4 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -5,6 +5,7 @@ values: 2022-01-01: 12_719 2023-01-01: 13_521 2024-01-01: 14_156 + 2025-01-01: 14_538 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 64da883c7..d56021db0 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -5,6 +5,7 @@ values: 2022-01-01: 14_398 2023-01-01: 15_000 2024-01-01: 15_705 + 2025-01-01: 16_129 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml index c580681d5..cceb83e40 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml @@ -4,6 +4,7 @@ values: 2022-01-01: 221_708 2023-01-01: 235_675 2024-01-01: 246_752 + 2025-01-01: 253_414 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml index 5d2f026a2..51c03742d 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml @@ -4,6 +4,7 @@ values: 2022-01-01: 155_625 2023-01-01: 165_430 2024-01-01: 173_205 + 2025-01-01: 177_882 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index cb4c2e18a..60c8e5aa6 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -6,6 +6,8 @@ brackets: rate: values: 2021-01-01: 0.15 + 2025-01-01: 0.145 + 2026-01-01: 0.14 - threshold: values: 2019-01-01: 47_630 @@ -14,6 +16,7 @@ brackets: 2022-01-01: 50_197 2023-01-01: 53_359 2024-01-01: 55_867 + 2025-01-01: 57_375 rate: values: 2021-01-01: 0.205 @@ -25,6 +28,7 @@ brackets: 2022-01-01: 100_392 2023-01-01: 106_717 2024-01-01: 111_733 + 2025-01-01: 114_750 rate: values: 2021-01-01: 0.26 @@ -36,6 +40,7 @@ brackets: 2022-01-01: 155_625 2023-01-01: 165_430 2024-01-01: 173_205 + 2025-01-01: 177_882 rate: values: 2021-01-01: 0.29 @@ -47,6 +52,7 @@ brackets: 2022-01-01: 221_708 2023-01-01: 235_675 2024-01-01: 246_752 + 2025-01-01: 253_414 rate: values: 2021-01-01: 0.33 From 3f78b877567ff530fac7f72e5326c10dc345faff Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 09:00:46 -0400 Subject: [PATCH 03/14] Add references for federal 2024-2025 tax parameters - Added CRA and Department of Finance references for tax rates - Added references for Basic Personal Amount values - Sources include official government pages and verified tax resources --- .../cra/tax/income/credits/basic_personal_amount/base.yaml | 4 +++- .../tax/income/credits/basic_personal_amount/max_amount.yaml | 4 +++- .../parameters/gov/cra/tax/income/income_tax_schedule.yaml | 4 ++++ 3 files changed, 10 insertions(+), 2 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index 827b70da4..d99c32b6f 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -14,4 +14,6 @@ metadata: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) - href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + - title: CRA 2024-2025 Basic Personal Amount (4.7% and 2.7% indexation) + href: https://www.taxtips.ca/taxrates/canada.htm diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index d56021db0..e5ae3c7d8 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -14,4 +14,6 @@ metadata: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) - href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + - title: CRA 2024-2025 Basic Personal Amount Maximum + href: https://www.taxtips.ca/taxrates/canada.htm diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index 60c8e5aa6..534af18b6 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -68,3 +68,7 @@ metadata: href: https://www.canada.ca/en/financial-consumer-agency/services/financial-toolkit/taxes-quebec/taxes-quebec-2/5.html - title: Government of Canada - Canadian income tax rates for individuals 2023 href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html + - title: CRA 2024 Federal Tax Rates (4.7% indexation) + href: https://www.taxtips.ca/taxrates/canada.htm + - title: Department of Finance - Delivering a middle-class tax cut (2025 rate reduction) + href: https://www.canada.ca/en/department-finance/news/2025/05/delivering-a-middle-class-tax-cut.html From d7b7a7d241bc9ab2684c01cc39353a947f8055c3 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 09:06:06 -0400 Subject: [PATCH 04/14] Update federal references to use primary CRA sources - Replace secondary sources with official T4127 Payroll Deductions Formulas - Add note where primary sources for exact values couldn't be found - Keep Department of Finance reference for 2025 rate reduction announcement --- .../cra/tax/income/credits/basic_personal_amount/base.yaml | 4 ++-- .../income/credits/basic_personal_amount/max_amount.yaml | 4 ++-- .../parameters/gov/cra/tax/income/income_tax_schedule.yaml | 6 ++++-- 3 files changed, 8 insertions(+), 6 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index d99c32b6f..b8e49d47a 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -15,5 +15,5 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - - title: CRA 2024-2025 Basic Personal Amount (4.7% and 2.7% indexation) - href: https://www.taxtips.ca/taxrates/canada.htm + # Note: Unable to find primary CRA source for exact 2024-2025 base amounts + # Values calculated using 4.7% (2024) and 2.7% (2025) indexation factors from T4127 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index e5ae3c7d8..00a49a3bf 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -15,5 +15,5 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - - title: CRA 2024-2025 Basic Personal Amount Maximum - href: https://www.taxtips.ca/taxrates/canada.htm + - title: T4127 Payroll Deductions Formulas (contains BPA max values) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index 534af18b6..91e3c0c3f 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -68,7 +68,9 @@ metadata: href: https://www.canada.ca/en/financial-consumer-agency/services/financial-toolkit/taxes-quebec/taxes-quebec-2/5.html - title: Government of Canada - Canadian income tax rates for individuals 2023 href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html - - title: CRA 2024 Federal Tax Rates (4.7% indexation) - href: https://www.taxtips.ca/taxrates/canada.htm + - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 rates) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 rates) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html - title: Department of Finance - Delivering a middle-class tax cut (2025 rate reduction) href: https://www.canada.ca/en/department-finance/news/2025/05/delivering-a-middle-class-tax-cut.html From 3cd99c58d83d6a72ab08b2652ae93757927e0fbc Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 09:13:59 -0400 Subject: [PATCH 05/14] Add proper CRA references for all BPA values Found official CRA sources in T4127 Payroll Deductions Formulas: - 2023: base ,521, max ,000 (117th Edition) - 2024: base ,156, max ,705 (119th Edition) - 2025: base ,538, max ,129 (120th Edition) All values now have primary government source references. --- .../tax/income/credits/basic_personal_amount/base.yaml | 8 ++++++-- .../income/credits/basic_personal_amount/max_amount.yaml | 8 ++++++-- 2 files changed, 12 insertions(+), 4 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index b8e49d47a..2947726c8 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -15,5 +15,9 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - # Note: Unable to find primary CRA source for exact 2024-2025 base amounts - # Values calculated using 4.7% (2024) and 2.7% (2025) indexation factors from T4127 + - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 BPA = $13,521) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html + - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 BPA = $14,156) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 BPA = $14,538) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 00a49a3bf..623393f09 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -15,5 +15,9 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - - title: T4127 Payroll Deductions Formulas (contains BPA max values) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas.html + - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 max BPA = $15,000) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html + - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 max BPA = $15,705) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 max BPA = $16,129) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html From 8df3d51ec5c24faaf2d64915b74451620e0ff2ea Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Sun, 24 Aug 2025 09:24:40 -0400 Subject: [PATCH 06/14] Add comprehensive CRA references for all parameter years - Added T4127 references for all years 2021-2025 - Each year now has its specific T4127 edition reference - Added notes where 2020 values come from general CRA page - All parameter values now have primary source documentation --- .../credits/basic_personal_amount/base.yaml | 5 +++++ .../basic_personal_amount/max_amount.yaml | 5 +++++ .../gov/cra/tax/income/income_tax_schedule.yaml | 16 +++++++++++++--- 3 files changed, 23 insertions(+), 3 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index 2947726c8..48c9b573f 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -15,6 +15,11 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + # Note: 2020 value from CRA historical rates page + - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 BPA = $12,421) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 BPA = $12,719) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 BPA = $13,521) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 BPA = $14,156) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 623393f09..461312961 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -15,6 +15,11 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - title: Income Tax Act (E), (A), (118.1), (1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + # Note: 2020 value from CRA historical rates page + - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 max BPA = $13,808) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 max BPA = $14,398) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 max BPA = $15,000) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 max BPA = $15,705) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index 91e3c0c3f..619c546f8 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -64,12 +64,22 @@ metadata: name: federal_tax_rates label: Federal tax rates reference: - - title: Government of Canada - 9.2.4 Tax brackets and rates - href: https://www.canada.ca/en/financial-consumer-agency/services/financial-toolkit/taxes-quebec/taxes-quebec-2/5.html - - title: Government of Canada - Canadian income tax rates for individuals 2023 + # 2019-2020 rates + - title: Government of Canada - Canadian income tax rates for individuals href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html + # 2021 rates + - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 rates) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html + # 2022 rates + - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 rates) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html + # 2023 rates + - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 rates) + href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html + # 2024 rates - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 rates) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html + # 2025 rates - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 rates) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html - title: Department of Finance - Delivering a middle-class tax cut (2025 rate reduction) From a8591821b2992d53ab3da29176b11b761b764ae6 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 10:09:28 -0500 Subject: [PATCH 07/14] Update federal benefit and credit parameters through 2025 Add 2022-2025 values for CCB, CDB, CWB, GST/HST credit, Age Amount, DTC, Canada Employment Amount, OAS pension, OAS clawback thresholds, and Climate Action Incentive (including 4 new provinces and rural supplement increase to 20%). Co-Authored-By: Claude Opus 4.6 --- .../parameters/gov/cra/benefits/ccb/base.yaml | 6 ++ .../ccb/reduction/four_or_more_children.yaml | 6 ++ .../cra/benefits/ccb/reduction/one_child.yaml | 6 ++ .../ccb/reduction/three_children.yaml | 8 +- .../benefits/ccb/reduction/two_children.yaml | 6 ++ .../parameters/gov/cra/benefits/cdb/base.yaml | 4 + .../cra/benefits/cdb/reduction/one_child.yaml | 3 + .../cdb/reduction/two_or_more_children.yaml | 3 + .../cwb/amount/disability_supplement.yaml | 3 + .../gov/cra/benefits/cwb/amount/family.yaml | 3 + .../gov/cra/benefits/cwb/amount/single.yaml | 3 + .../benefits/cwb/phase_in/base/family.yaml | 3 + .../benefits/cwb/phase_in/base/single.yaml | 3 + .../cwb/phase_in/disability_supplement.yaml | 3 + .../benefits/cwb/phase_out/base/family.yaml | 3 + .../benefits/cwb/phase_out/base/single.yaml | 3 + .../family_with_one_spouse_disabled.yaml | 3 + .../family_with_two_spouses_disabled.yaml | 3 + .../disability_supplement/single.yaml | 3 + .../old_age_security_pension/amount/base.yaml | 5 +- .../repayment_tax.yaml | 18 ++-- .../age_amount_credit/amount/credit_cap.yaml | 4 + .../age_amount_credit/amount/reduction.yaml | 4 + .../canada_employment_amount/max_amount.yaml | 3 + .../climate_action_incentive/amount.yaml | 88 ++++++++++++++++++- .../climate_action_incentive/rural.yaml | 1 + .../gov/cra/tax/income/credits/dtc/base.yaml | 4 + .../income/credits/dtc/child_supplement.yaml | 4 + .../credits/gst_credit/base_amounts.yaml | 9 ++ .../income/credits/gst_credit/reduction.yaml | 3 + .../credits/gst_credit/singles_boost/cap.yaml | 3 + .../gst_credit/singles_boost/phase_in.yaml | 3 + 32 files changed, 215 insertions(+), 9 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml index 11d66f936..68a519e83 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml @@ -2,10 +2,16 @@ description: Canada Child Benefit amount by child age. brackets: - amount: 2022-07-01: 6_997 + 2023-07-01: 7_437 + 2024-07-01: 7_787 + 2025-07-01: 7_997 threshold: 2022-07-01: 0 - amount: 2022-07-01: 5_903 + 2023-07-01: 6_275 + 2024-07-01: 6_570 + 2025-07-01: 6_748 threshold: 2022-07-01: 6 - amount: diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml index 02fc51d30..0a5016f16 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml @@ -9,12 +9,18 @@ brackets: - threshold: values: 2022-07-01: 32_797 + 2023-07-01: 34_863 + 2024-07-01: 36_502 + 2025-07-01: 37_487 rate: values: 2022-07-01: 0.23 - threshold: values: 2022-07-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: 2022-07-01: 0.095 diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml index c6ca224b4..9fef184b5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml @@ -9,12 +9,18 @@ brackets: - threshold: values: 2022-07-01: 32_797 + 2023-07-01: 34_863 + 2024-07-01: 36_502 + 2025-07-01: 37_487 rate: values: 2022-07-01: 0.07 - threshold: values: 2022-07-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: 2022-07-01: 0.032 diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml index 0ef432840..dcc26b49d 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml @@ -9,15 +9,21 @@ brackets: - threshold: values: 2022-07-01: 32_797 + 2023-07-01: 34_863 + 2024-07-01: 36_502 + 2025-07-01: 37_487 rate: values: 2022-07-01: 0.19 - threshold: values: 2022-07-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: - 2022-02-01: 0.08 + 2022-07-01: 0.08 metadata: type: marginal_rate diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml index 1ece8bf8b..cfd518c23 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml @@ -9,12 +9,18 @@ brackets: - threshold: values: 2022-07-01: 32_797 + 2023-07-01: 34_863 + 2024-07-01: 36_502 + 2025-07-01: 37_487 rate: values: 2022-07-01: 0.135 - threshold: values: 2022-07-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: 2022-07-01: 0.057 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml index 52a27abbd..68490f512 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml @@ -1,6 +1,10 @@ description: Maximum amount that can be received per eligible child under the canada child disability benefit. values: 2021-01-01: 2_985 + 2022-07-01: 2_985 + 2023-07-01: 3_173 + 2024-07-01: 3_322 + 2025-07-01: 3_411 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml index 3a9864e57..e25e1ccca 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2021-01-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: 2021-01-01: 0.032 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml index 9eb17134b..ed98ca43b 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2021-01-01: 71_060 + 2023-07-01: 75_537 + 2024-07-01: 79_087 + 2025-07-01: 81_222 rate: values: 2021-01-01: 0.057 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml index 10aaeb643..09be342fe 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml @@ -1,6 +1,9 @@ description: The maximum supplement amount allowed under the canada workers benefit. values: 2022-12-31: 720 + 2023-12-31: 784 + 2024-12-31: 821 + 2025-12-31: 843 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml index 58ca1c1af..9510eb07c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml @@ -1,6 +1,9 @@ description: The maximum base amount allowed for families under the canada workers benefit. values: 2022-12-31: 2_403 + 2023-12-31: 2_616 + 2024-12-31: 2_739 + 2025-12-31: 2_813 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml index 8a89201cc..076b3bd6a 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml @@ -1,6 +1,9 @@ description: The maximum base amount allowed for single filers under the canada workers benefit. values: 2022-12-31: 1_395 + 2023-12-31: 1_518 + 2024-12-31: 1_590 + 2025-12-31: 1_633 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml index 33906b374..fbcb0f46c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml @@ -15,6 +15,9 @@ brackets: - threshold: values: 2022-12-31: 26_177 + 2023-12-31: 28_494 + 2024-12-31: 29_833 + 2025-12-31: 30_639 rate: values: 2022-12-31: 0 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml index 5175fe7fe..38e99bad2 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml @@ -15,6 +15,9 @@ brackets: - threshold: values: 2022-12-31: 22_944 + 2023-12-31: 24_975 + 2024-12-31: 26_149 + 2025-12-31: 26_855 rate: values: 2022-12-31: 0 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml index 4377ca2d0..bda212360 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml @@ -15,6 +15,9 @@ brackets: - threshold: values: 2022-12-31: 32_244 + 2023-12-31: 35_098 + 2024-12-31: 36_748 + 2025-12-31: 37_740 rate: values: 2022-12-31: 0 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml index 90efecb1d..a2e687c8f 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2022-12-31: 26_177 + 2023-12-31: 28_494 + 2024-12-31: 29_833 + 2025-12-31: 30_639 rate: values: 2022-12-31: 0.15 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml index dd82c60f6..1d8fc0945 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2022-12-31: 22_944 + 2023-12-31: 24_975 + 2024-12-31: 26_149 + 2025-12-31: 26_855 rate: values: 2022-12-31: 0.15 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml index 0e3a9cf51..807bb6177 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2022-12-31: 42_197 + 2023-12-31: 45_932 + 2024-12-31: 48_091 + 2025-12-31: 49_389 rate: values: 2022-12-31: 0.15 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml index 1f5f91340..2fa0dd8ad 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2022-12-31: 42_197 + 2023-12-31: 45_932 + 2024-12-31: 48_091 + 2025-12-31: 49_389 rate: values: 2022-12-31: 0.075 diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml index 42a54eb5e..f9687b227 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml @@ -9,6 +9,9 @@ brackets: - threshold: values: 2022-12-31: 32_244 + 2023-12-31: 35_098 + 2024-12-31: 36_748 + 2025-12-31: 37_740 rate: values: 2022-12-31: 0.15 diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml index 175d79888..ef563f3b7 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml @@ -1,6 +1,9 @@ description: The annual amount you receive if you meet the age and residuence requirements but are _below_ the age threshold for the seniors increase values: - 2022-01-01: 8226 + 2022-01-01: 8_226 + 2023-01-01: 8_492 + 2024-01-01: 8_732 + 2025-01-01: 8_881 metadata: unit: currency-CAD name: old_age_security_pension_base_amount diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml index 289bd4519..b81e962d5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml @@ -1,25 +1,33 @@ description: OAS Repayment Tax brackets: - - threshold: - values: + - threshold: + values: 2020-12-31: 0 2021-12-31: 0 2022-12-31: 0 - rate: - values: + 2023-12-31: 0 + 2024-12-31: 0 + rate: + values: 2020-12-31: 0 2021-12-31: 0 2022-12-31: 0 + 2023-12-31: 0 + 2024-12-31: 0 - threshold: values: 2020-12-31: 79_845 2021-12-31: 81_761 2022-12-31: 86_912 - rate: + 2023-12-31: 90_997 + 2024-12-31: 93_454 + rate: values: 2020-12-31: 0.15 2021-12-31: 0.15 2022-12-31: 0.15 + 2023-12-31: 0.15 + 2024-12-31: 0.15 metadata: type: marginal_rate diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml index 0ba1ec643..1323ddd2a 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml @@ -1,6 +1,10 @@ description: Age Amount Credit cap. values: 2021-01-01: 7_713 + 2022-01-01: 7_898 + 2023-01-01: 8_396 + 2024-01-01: 8_790 + 2025-01-01: 9_028 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml index f87f86515..d6f65e61c 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml @@ -9,6 +9,10 @@ brackets: - threshold: values: 2021-01-01: 38_893 + 2022-01-01: 39_826 + 2023-01-01: 42_335 + 2024-01-01: 44_325 + 2025-01-01: 45_522 rate: values: 2021-01-01: 0.15 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml index f6463e4d9..0df2c6021 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml @@ -1,6 +1,9 @@ description: Canada provides the following maximum amount under the Canada employment amount. values: 2022-01-01: 1_287 + 2023-01-01: 1_368 + 2024-01-01: 1_433 + 2025-01-01: 1_471 metadata: unit: currency-CAD label: Canada Employment Amount max amount diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml index e212befcc..bf12fadbe 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml @@ -3,47 +3,131 @@ description: The climate action program provides the following amounts by provin HEAD: AB: 2022-07-01: 539 + 2023-07-01: 772 + 2024-07-01: 900 MB: 2022-07-01: 416 + 2023-07-01: 528 + 2024-07-01: 600 + NB: + 2023-07-01: 368 + 2024-07-01: 380 + NL: + 2023-07-01: 656 + 2024-07-01: 596 + NS: + 2023-07-01: 496 + 2024-07-01: 412 ONT: 2022-07-01: 373 + 2023-07-01: 488 + 2024-07-01: 560 + PE: + 2023-07-01: 480 + 2024-07-01: 440 SK: 2022-07-01: 550 + 2023-07-01: 680 + 2024-07-01: 752 SPOUSE: AB: 2022-07-01: 270 + 2023-07-01: 386 + 2024-07-01: 450 MB: 2022-07-01: 208 + 2023-07-01: 264 + 2024-07-01: 300 + NB: + 2023-07-01: 184 + 2024-07-01: 190 + NL: + 2023-07-01: 328 + 2024-07-01: 298 + NS: + 2023-07-01: 248 + 2024-07-01: 206 ONT: 2022-07-01: 186 + 2023-07-01: 244 + 2024-07-01: 280 + PE: + 2023-07-01: 240 + 2024-07-01: 220 SK: - 2022-07-01: 275 + 2022-07-01: 275 + 2023-07-01: 340 + 2024-07-01: 376 ELDEST_CHILD_IN_SINGLE_PARENT_HOUSEHOLD: AB: 2022-07-01: 270 + 2023-07-01: 386 + 2024-07-01: 450 MB: 2022-07-01: 208 + 2023-07-01: 264 + 2024-07-01: 300 + NB: + 2023-07-01: 184 + 2024-07-01: 190 + NL: + 2023-07-01: 328 + 2024-07-01: 298 + NS: + 2023-07-01: 248 + 2024-07-01: 206 ONT: 2022-07-01: 186 + 2023-07-01: 244 + 2024-07-01: 280 + PE: + 2023-07-01: 240 + 2024-07-01: 220 SK: 2022-07-01: 275 + 2023-07-01: 340 + 2024-07-01: 376 OTHER_CHILD: AB: 2022-07-01: 135 + 2023-07-01: 193 + 2024-07-01: 225 MB: 2022-07-01: 104 + 2023-07-01: 132 + 2024-07-01: 150 + NB: + 2023-07-01: 92 + 2024-07-01: 95 + NL: + 2023-07-01: 164 + 2024-07-01: 149 + NS: + 2023-07-01: 124 + 2024-07-01: 103 ONT: 2022-07-01: 93 + 2023-07-01: 122 + 2024-07-01: 140 + PE: + 2023-07-01: 120 + 2024-07-01: 110 SK: 2022-07-01: 138 + 2023-07-01: 170 + 2024-07-01: 188 metadata: unit: currency-CAD period: year - label: Climate action amount + label: Climate action amount reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html + - title: Climate Action Incentive payment amounts for 2023-24 + href: https://www.canada.ca/en/department-finance/news/2022/11/climate-action-incentive-payment-amounts-for-2023-24.html + - title: Canada Carbon Rebate amounts for 2024-25 + href: https://www.canada.ca/en/department-finance/news/2024/02/canada-carbon-rebate-amounts-for-2024-25.html breakdown: - climate_action_incentive_category - province_code diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml index 2a738bd6e..ee38dcc07 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml @@ -1,6 +1,7 @@ description: Canada supplements the climate action incentive amount for rural citizens of the provinces. values: 2022-07-01: 0.10 + 2024-07-01: 0.20 metadata: unit: /1 period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml index 3dcb94665..a20aa62d7 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml @@ -1,6 +1,10 @@ description: Canada provides this base amount in the Disability Tax Credit. values: 2021-01-01: 8_662 + 2022-01-01: 8_870 + 2023-01-01: 9_428 + 2024-01-01: 9_872 + 2025-01-01: 10_138 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml index eb76eea63..a0446a11a 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml @@ -1,6 +1,10 @@ description: Canada provides this child supplement in the Disability Tax Credit. values: 2021-01-01: 5_053 + 2022-01-01: 5_174 + 2023-01-01: 5_500 + 2024-01-01: 5_758 + 2025-01-01: 5_914 metadata: unit: currency-CAD period: year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml index ff13e3720..f87eca677 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml @@ -2,10 +2,19 @@ description: This tax credit, introduced in 1986, is a refundable credit calcula HEAD: 2022-07-01: 306 + 2023-07-01: 325 + 2024-07-01: 340 + 2025-07-01: 349 SPOUSE: 2022-07-01: 306 + 2023-07-01: 325 + 2024-07-01: 340 + 2025-07-01: 349 CHILD: 2022-07-01: 161 + 2023-07-01: 171 + 2024-07-01: 179 + 2025-07-01: 184 metadata: unit: currency-CAD diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml index 57541dd6e..c8f981353 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml @@ -6,6 +6,9 @@ brackets: 2022-12-31: 0 - threshold: 2022-12-31: 39_826 + 2023-12-31: 42_335 + 2024-12-31: 44_324 + 2025-12-31: 45_521 rate: 2022-12-31: 0.05 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml index 882b47bc1..bc4273039 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml @@ -1,6 +1,9 @@ description: GST credit singles boost cap values: 2022-07-01: 161 + 2023-07-01: 171 + 2024-07-01: 179 + 2025-07-01: 184 metadata: unit: currency-CAD diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml index fccebcdcf..a410a61ef 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml @@ -6,6 +6,9 @@ brackets: 2022-12-31: 0 - threshold: 2022-12-31: 9_919 + 2023-12-31: 10_544 + 2024-12-31: 11_039 + 2025-12-31: 11_337 rate: 2022-12-31: 0.02 From 8a8c3efd5aff741f96a999db7c899a6a1ec9ec22 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 10:14:33 -0500 Subject: [PATCH 08/14] Update Canada Training Credit income thresholds through 2025 Fix minimum earned income threshold (indexed from $10,000 in 2020 to $11,821 in 2025) and correct maximum net income threshold to match the fourth federal tax bracket ($150,473 in 2020, up to $177,882 in 2025). Co-Authored-By: Claude Opus 4.6 --- .../gov/cra/tax/income/credits/training/amount.yaml | 12 +++++++++++- 1 file changed, 11 insertions(+), 1 deletion(-) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml index 1625b946e..5d541118b 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml @@ -8,10 +8,20 @@ brackets: 2020-01-01: 250 threshold: 2020-01-01: 10_000 + 2021-01-01: 10_100 + 2022-01-01: 10_342 + 2023-01-01: 10_994 + 2024-01-01: 11_511 + 2025-01-01: 11_821 - amount: 2020-01-01: 0 threshold: - 2020-01-01: 150_000 + 2020-01-01: 150_473 + 2021-01-01: 151_978 + 2022-01-01: 155_625 + 2023-01-01: 165_430 + 2024-01-01: 173_205 + 2025-01-01: 177_882 metadata: type: single_amount threshold_unit: currency-CAD From fe93278cf100410df92fab2f57e743141b1cdc99 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 12:33:26 -0500 Subject: [PATCH 09/14] Fix tests for updated 2022 parameters and add towncrier changelog fragment Update Age Amount Credit, DTC base, and DTC child supplement tests to use correct 2022 indexed values. Replace changelog_entry.yaml with towncrier fragment in changelog.d/. Co-Authored-By: Claude Opus 4.6 --- changelog.d/federal-2024-2025-params.added.md | 1 + .../cra/tax/income/credits/age_amount_credit.yaml | 12 ++++++------ .../gov/cra/tax/income/credits/dtc/dtc_base.yaml | 4 ++-- .../tax/income/credits/dtc/dtc_child_supplement.yaml | 4 ++-- 4 files changed, 11 insertions(+), 10 deletions(-) create mode 100644 changelog.d/federal-2024-2025-params.added.md diff --git a/changelog.d/federal-2024-2025-params.added.md b/changelog.d/federal-2024-2025-params.added.md new file mode 100644 index 000000000..52da01c21 --- /dev/null +++ b/changelog.d/federal-2024-2025-params.added.md @@ -0,0 +1 @@ +Updated all federal CRA parameters through 2025: income tax brackets and rates (including 14.5% lowest bracket for 2025, 14% for 2026), Basic Personal Amount, Age Amount credit, Canada Employment Amount, Disability Tax Credit, Canada Child Benefit, Child Disability Benefit, Canada Workers Benefit, GST/HST credit, Old Age Security pension and clawback thresholds, Climate Action Incentive amounts for 2023-24 and 2024-25 (including new provinces NB, NL, NS, PE and rural supplement increase to 20%), and Canada Training Credit income thresholds. diff --git a/policyengine_canada/tests/gov/cra/tax/income/credits/age_amount_credit.yaml b/policyengine_canada/tests/gov/cra/tax/income/credits/age_amount_credit.yaml index a16adb48e..9e92e6536 100644 --- a/policyengine_canada/tests/gov/cra/tax/income/credits/age_amount_credit.yaml +++ b/policyengine_canada/tests/gov/cra/tax/income/credits/age_amount_credit.yaml @@ -1,12 +1,12 @@ -- name: Eligible person with income below the rduction line +- name: Eligible person with income below the reduction line period: 2022 input: total_individual_pre_tax_income: 38_000 age: 65 output: - age_amount_credit: 7_713 + age_amount_credit: 7_898 -- name: Uneligible; should be 0 +- name: Ineligible; should be 0 period: 2022 input: total_individual_pre_tax_income: 38_000 @@ -14,7 +14,7 @@ output: age_amount_credit: 0 -- name: Eligible with income over threshhold; should be 0 +- name: Eligible with income over threshold; should be 0 period: 2022 input: total_individual_pre_tax_income: 100_000 @@ -22,10 +22,10 @@ output: age_amount_credit: 0 -- name: Eligible with income of 60_000; should be 7_713 - ((60_000-38_893)*0.15) = +- name: Eligible with income of 60_000; should be 7_898 - ((60_000-39_826)*0.15) = 4_871.9 period: 2022 input: total_individual_pre_tax_income: 60_000 age: 66 output: - age_amount_credit: 4_546.95 + age_amount_credit: 4_871.9 diff --git a/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_base.yaml b/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_base.yaml index 8f89be641..4e9cf1ec9 100644 --- a/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_base.yaml +++ b/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_base.yaml @@ -1,9 +1,9 @@ -- name: Eligible person +- name: Eligible person period: 2022 input: dtc_eligible: true output: - dtc_base: 8_662 + dtc_base: 8_870 - name: Uneligible person period: 2022 diff --git a/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_child_supplement.yaml b/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_child_supplement.yaml index 114c0b828..566776268 100644 --- a/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_child_supplement.yaml +++ b/policyengine_canada/tests/gov/cra/tax/income/credits/dtc/dtc_child_supplement.yaml @@ -6,13 +6,13 @@ output: dtc_child_supplement: 0 -- name: Under the ineligible age and disabled; should be 5_053 +- name: Under the ineligible age and disabled; should be 5_174 period: 2022 input: dtc_eligible: true age: 17 output: - dtc_child_supplement: 5_053 + dtc_child_supplement: 5_174 - name: Not disabled; should be 0 period: 2022 From 867ebf764cf116f19c25e9060c720497eb8da74b Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 14:24:00 -0500 Subject: [PATCH 10/14] Add year-specific CRA references to all federal parameter files Adds year-by-year CRA source references (Federal Worksheet 5000-D1, CCB/CDB calculation pages, CWB Schedule 6, GST calculation sheets, Climate Action Incentive pages, Training Credit pages) to all 46 federal parameter files. Each reference cites the specific dollar amounts for traceability. Also fixes BPA test supplement (1479 -> 1480) to match corrected 2023 base amount. Co-Authored-By: Claude Opus 4.6 --- .../parameters/gov/cra/benefits/ccb/base.yaml | 8 ++++++ .../gov/cra/benefits/ccb/divisor.yaml | 2 ++ .../ccb/reduction/four_or_more_children.yaml | 8 ++++++ .../cra/benefits/ccb/reduction/one_child.yaml | 8 ++++++ .../ccb/reduction/three_children.yaml | 8 ++++++ .../benefits/ccb/reduction/two_children.yaml | 8 ++++++ .../parameters/gov/cra/benefits/cdb/base.yaml | 8 ++++++ .../cra/benefits/cdb/reduction/one_child.yaml | 8 ++++++ .../cdb/reduction/two_or_more_children.yaml | 8 ++++++ .../cwb/amount/disability_supplement.yaml | 14 ++++++++++ .../gov/cra/benefits/cwb/amount/family.yaml | 14 ++++++++++ .../gov/cra/benefits/cwb/amount/single.yaml | 14 ++++++++++ .../gov/cra/benefits/cwb/eligible_age.yaml | 2 ++ .../benefits/cwb/phase_in/base/family.yaml | 14 ++++++++++ .../benefits/cwb/phase_in/base/single.yaml | 14 ++++++++++ .../cwb/phase_in/disability_supplement.yaml | 14 ++++++++++ .../benefits/cwb/phase_out/base/family.yaml | 14 ++++++++++ .../benefits/cwb/phase_out/base/single.yaml | 14 ++++++++++ .../family_with_one_spouse_disabled.yaml | 14 ++++++++++ .../family_with_two_spouses_disabled.yaml | 14 ++++++++++ .../disability_supplement/single.yaml | 14 ++++++++++ .../benefits/cwb/working_income_sources.yaml | 2 ++ .../old_age_security_pension/amount/base.yaml | 10 +++++++ .../repayment_tax.yaml | 10 +++++++ .../age_amount_credit/amount/credit_cap.yaml | 10 ++++++- .../age_amount_credit/amount/reduction.yaml | 16 +++++++---- .../credits/basic_personal_amount/base.yaml | 27 ++++++++++--------- .../basic_personal_amount/max_amount.yaml | 25 ++++++++--------- .../phase_out/threshold/end.yaml | 25 ++++++++++++----- .../phase_out/threshold/start.yaml | 24 ++++++++++++----- .../canada_employment_amount/max_amount.yaml | 13 ++++++++- .../climate_action_incentive/adult_age.yaml | 2 ++ .../climate_action_incentive/amount.yaml | 8 ++++-- .../climate_action_incentive/rural.yaml | 5 +++- .../gov/cra/tax/income/credits/dtc/base.yaml | 10 +++++++ .../income/credits/dtc/child_supplement.yaml | 10 +++++++ .../income/credits/gst_credit/adult_age.yaml | 6 +++-- .../credits/gst_credit/base_amounts.yaml | 13 ++++++--- .../income/credits/gst_credit/reduction.yaml | 10 ++++++- .../credits/gst_credit/singles_boost/cap.yaml | 10 ++++++- .../gst_credit/singles_boost/phase_in.yaml | 12 +++++++-- .../credits/training/age_eligibility/max.yaml | 8 ++++-- .../credits/training/age_eligibility/min.yaml | 8 ++++-- .../tax/income/credits/training/amount.yaml | 6 +++++ .../credits/training/income_sources.yaml | 8 ++++-- .../income/credits/training/lifetime_cap.yaml | 4 +++ .../basic_personal_amount.yaml | 2 +- 47 files changed, 441 insertions(+), 65 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml index 68a519e83..78aea8b5d 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml @@ -28,3 +28,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: "CRA CCB amounts for July 2022 \u2013 June 2023 benefit year (max under 6 = $6,997, max 6\u201317 = $5,903)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB amounts for July 2023 \u2013 June 2024 benefit year (max under 6 = $7,437, max 6\u201317 = $6,275)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB amounts for July 2024 \u2013 June 2025 benefit year (max under 6 = $7,787, max 6\u201317 = $6,570)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB amounts for July 2025 \u2013 June 2026 benefit year (max under 6 = $7,997, max 6\u201317 = $6,748)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml index 2f2bace60..9491e318a 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml @@ -7,3 +7,5 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: CRA CCB calculation page (shared custody divisor = 2) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml index 0a5016f16..815b2049c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml @@ -35,3 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: "CRA CCB reduction (4+ children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 23% / 9.5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (4+ children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 23% / 9.5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (4+ children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 23% / 9.5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (4+ children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 23% / 9.5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml index 9fef184b5..0ec8b41d8 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml @@ -35,3 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: "CRA CCB reduction (1 child) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 7% / 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (1 child) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 7% / 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (1 child) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 7% / 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (1 child) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 7% / 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml index dcc26b49d..371d01143 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml @@ -34,3 +34,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: "CRA CCB reduction (3 children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 19% / 8%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (3 children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 19% / 8%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (3 children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 19% / 8%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (3 children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 19% / 8%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml index cfd518c23..7aefc59ff 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml @@ -35,3 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html + - title: "CRA CCB reduction (2 children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 13.5% / 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (2 children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 13.5% / 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (2 children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 13.5% / 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + - title: "CRA CCB reduction (2 children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 13.5% / 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml index 68490f512..857444ae8 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml @@ -13,3 +13,11 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB amounts for July 2022 \u2013 June 2023 benefit year (max = $2,985 per eligible child)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB amounts for July 2023 \u2013 June 2024 benefit year (max = $3,173 per eligible child)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB amounts for July 2024 \u2013 June 2025 benefit year (max = $3,322 per eligible child)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB amounts for July 2025 \u2013 June 2026 benefit year (max = $3,411 per eligible child)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml index e25e1ccca..001e8d5b4 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml @@ -26,3 +26,11 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (1 child) for July 2022 \u2013 June 2023 benefit year (threshold: $71,060, rate: 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (1 child) for July 2023 \u2013 June 2024 benefit year (threshold: $75,537, rate: 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (1 child) for July 2024 \u2013 June 2025 benefit year (threshold: $79,087, rate: 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (1 child) for July 2025 \u2013 June 2026 benefit year (threshold: $81,222, rate: 3.2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml index ed98ca43b..9a51ab58c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml @@ -26,3 +26,11 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (2+ children) for July 2022 \u2013 June 2023 benefit year (threshold: $71,060, rate: 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (2+ children) for July 2023 \u2013 June 2024 benefit year (threshold: $75,537, rate: 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (2+ children) for July 2024 \u2013 June 2025 benefit year (threshold: $79,087, rate: 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: "CRA CDB reduction (2+ children) for July 2025 \u2013 June 2026 benefit year (threshold: $81,222, rate: 5.7%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml index 09be342fe..d2cd95542 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml @@ -16,3 +16,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB amounts for 2022 tax year (disability supplement = $720) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2023 tax year (disability supplement = $784) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2024 tax year (disability supplement = $821) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2025 tax year (disability supplement = $843) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml index 9510eb07c..fef21b52b 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml @@ -16,3 +16,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB amounts for 2022 tax year (max family = $2,403) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2023 tax year (max family = $2,616) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2024 tax year (max family = $2,739) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2025 tax year (max family = $2,813) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml index 076b3bd6a..c96f6b805 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml @@ -16,3 +16,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB amounts for 2022 tax year (max single = $1,395) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2023 tax year (max single = $1,518) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2024 tax year (max single = $1,590) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB amounts for 2025 tax year (max single = $1,633) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml index b0aa1a794..490803c9b 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml @@ -12,3 +12,5 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (A.2)(122.7)(1) - Definition of eligible individual (a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB eligibility - must be 19 years of age or older on December 31 of the tax year + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml index fbcb0f46c..83943fe45 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml @@ -35,3 +35,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB phase-in for 2022 tax year (family threshold = $26,177, rate = 27%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml index 38e99bad2..cc365f9d5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml @@ -35,3 +35,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB phase-in for 2022 tax year (single threshold = $22,944, rate = 27%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml index bda212360..1cf75e394 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml @@ -35,3 +35,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(c) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB disability supplement phase-in for 2022 tax year (threshold = $32,244, rate = 27%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml index a2e687c8f..cd26c0df6 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml @@ -29,3 +29,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(B)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB phase-out for 2022 tax year (family threshold = $26,177, rate = 15%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml index 1d8fc0945..09aa2e2cf 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml @@ -31,3 +31,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB phase-out for 2022 tax year (single threshold = $22,944, rate = 15%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml index 807bb6177..3885493ee 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml @@ -29,3 +29,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB disability supplement phase-out for 2022 tax year (family, one spouse disabled, threshold = $42,197, rate = 15%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml index 2fa0dd8ad..6295879a3 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml @@ -29,3 +29,17 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(c) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB disability supplement phase-out for 2022 tax year (family, two spouses disabled, threshold = $42,197, rate = 7.5%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml index f9687b227..8b68524e9 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml @@ -29,4 +29,18 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB disability supplement phase-out for 2022 tax year (single threshold = $32,244, rate = 15%) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + - title: CRA Schedule 6 for 2022 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf + - title: CRA Schedule 6 for 2023 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf + - title: CRA Schedule 6 for 2024 tax year + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml index 0a6f37a50..6281738a4 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml @@ -13,3 +13,5 @@ metadata: href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2021-recovery-plan-for-jobs-growth-resilience/canada-workers-benefit-qa.html - title: Income Tax Act (A.2)(122.7)(1) - Definition of working income (a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 + - title: CRA CWB working income includes employment and self-employment income + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml index ef563f3b7..db190b449 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml @@ -11,3 +11,13 @@ metadata: reference: - title: Government of Canada - Old Age Security Pension href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/payments.html + - title: CRA OAS Payments + href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/payments.html + - title: CRA Federal Worksheet 5000-D1 (2022) - OAS base amount ($8,226) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - OAS base amount ($8,492) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - OAS base amount ($8,732) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - OAS base amount ($8,881) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml index b81e962d5..1d27d3e16 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml @@ -37,3 +37,13 @@ metadata: reference: - title: Government of Canada - Old Age Security Pension Recovery Tax href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/recovery-tax.html + - title: CRA Federal Worksheet 5000-D1 (2021) - OAS clawback threshold ($79,845) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 (2022) - OAS clawback threshold ($81,761) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - OAS clawback threshold ($86,912) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - OAS clawback threshold ($90,997) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - OAS clawback threshold ($93,454) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml index 1323ddd2a..1f21d6de0 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml @@ -13,5 +13,13 @@ metadata: reference: - title: Government of Canada - Canada Age Amount Credit 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-30100-amount.html - - title: Federal Worksheet + - title: CRA Federal Worksheet 5000-D1 (2021) - Age amount credit cap ($7,713) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 (2022) - Age amount credit cap ($7,898) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - Age amount credit cap ($8,396) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - Age amount credit cap ($8,790) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - Age amount credit cap ($9,028) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml index d6f65e61c..16461d19d 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/reduction.yaml @@ -25,9 +25,15 @@ metadata: reference: - title: Government of Canada - Canada Age Amount Credit 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-30100-amount.html - - title: Federal Worksheet - href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf - - title: Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) + - title: Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)), Section 118 href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.html - - title: Budget Implementation Act, 2009 S.C. 2009, c. 2 - href: https://laws-lois.justice.gc.ca/eng/AnnualStatutes/2009_2/page-1.html#h-2 + - title: CRA Federal Worksheet 5000-D1 (2021) - Age amount reduction threshold ($38,893) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 (2022) - Age amount reduction threshold ($39,826) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - Age amount reduction threshold ($42,335) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - Age amount reduction threshold ($44,325) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - Age amount reduction threshold ($45,522) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index 48c9b573f..c338475a3 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -3,7 +3,7 @@ values: 2020-01-01: 12_298 2021-01-01: 12_421 2022-01-01: 12_719 - 2023-01-01: 13_521 + 2023-01-01: 13_520 2024-01-01: 14_156 2025-01-01: 14_538 metadata: @@ -13,16 +13,17 @@ metadata: reference: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - - title: Income Tax Act (E), (A), (118.1), (1.1) + - title: Income Tax Act, s. 118(1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - # Note: 2020 value from CRA historical rates page - - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 BPA = $12,421) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 BPA = $12,719) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 BPA = $13,521) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html - - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 BPA = $14,156) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 BPA = $14,538) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: CRA Federal Worksheet 5000-D1 for 2020 (BPA base = $12,298) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-20e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2021 (BPA base = $12,421) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2022 (BPA base = $12,719) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2023 (BPA base = $13,520) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2024 (BPA base = $14,156) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2025 (BPA base = $14,538) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 461312961..8ac99fc74 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -13,16 +13,17 @@ metadata: reference: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - - title: Income Tax Act (E), (A), (118.1), (1.1) + - title: Income Tax Act, s. 118(1.1) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - # Note: 2020 value from CRA historical rates page - - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 max BPA = $13,808) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 max BPA = $14,398) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 max BPA = $15,000) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html - - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 max BPA = $15,705) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html - - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 max BPA = $16,129) - href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html + - title: CRA Federal Worksheet 5000-D1 for 2020 (BPA max = $13,229) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-20e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2021 (BPA max = $13,808) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2022 (BPA max = $14,398) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2023 (BPA max = $15,000) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2024 (BPA max = $15,705) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2025 (BPA max = $16,129) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml index cceb83e40..e74f9d92e 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/end.yaml @@ -1,6 +1,7 @@ -description: Basic Personal Amout phase-out threshold start. +description: Basic Personal Amount phase-out threshold end. values: - 2020-01-01: 200_000 + 2020-01-01: 214_368 + 2021-01-01: 216_511 2022-01-01: 221_708 2023-01-01: 235_675 2024-01-01: 246_752 @@ -8,11 +9,21 @@ values: metadata: unit: currency-CAD period: year - label: Basic personal phase out start threshold + label: Basic personal phase out end threshold reference: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - - title: Income Tax Act (E), (A), (118.1), (1.1) - href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - -# Based on the federal tax schedule (33% bracket) + - title: Income Tax Act, s. 118(1.1) + href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + - title: CRA Federal Worksheet 5000-D1 for 2020 (phase-out end = $214,368) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-20e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2021 (phase-out end = $216,511) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2022 (phase-out end = $221,708) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2023 (phase-out end = $235,675) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2024 (phase-out end = $246,752) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2025 (phase-out end = $253,414) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml index 51c03742d..edd47ad3b 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/phase_out/threshold/start.yaml @@ -1,6 +1,7 @@ -description: Basic Personal Amout phase-out threshold start. +description: Basic Personal Amount phase-out threshold start. values: - 2020-01-01: 140_388 + 2020-01-01: 150_473 + 2021-01-01: 151_978 2022-01-01: 155_625 2023-01-01: 165_430 2024-01-01: 173_205 @@ -12,8 +13,17 @@ metadata: reference: - title: Government of Canada - Basic Personal amount href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/basic-personal-amount.html - - title: Income Tax Act (E), (A), (118.1), (1.1) - href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 - - -# Based on the 2023 tax schedule (29% bracket) + - title: Income Tax Act, s. 118(1.1) + href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-84.html?txthl=personal+amounts+amount+basic#s-118 + - title: CRA Federal Worksheet 5000-D1 for 2020 (phase-out start = $150,473) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-20e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2021 (phase-out start = $151,978) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2022 (phase-out start = $155,625) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2023 (phase-out start = $165,430) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2024 (phase-out start = $173,205) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2025 (phase-out start = $177,882) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml index 0df2c6021..9f06602b4 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml @@ -10,6 +10,17 @@ metadata: reference: - title: Government of Canada, Line 31260 – Canada employment amount 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-31260-canada-employment-amount.html - # The law specifies $1,000. - title: Canada Income Tax Act, 118 (10) - Canada employment credit href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.html + - title: CRA Federal Worksheet 5000-D1 for 2020 (CEA max = $1,245) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-20e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2021 (CEA max = $1,257) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2022 (CEA max = $1,287) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2023 (CEA max = $1,368) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2024 (CEA max = $1,433) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 for 2025 (CEA max = $1,471) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml index bf2eae81b..8a1d38207 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml @@ -19,3 +19,5 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html + - title: "Canada Carbon Rebate eligibility - child must be under 19 years of age" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml index bf12fadbe..bb7fe64fd 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml @@ -124,9 +124,13 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html - - title: Climate Action Incentive payment amounts for 2023-24 + - title: "How much the Canada Carbon Rebate payment amounts were" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html + - title: "Climate Action Incentive amounts for July 2022 \u2013 June 2023 (e.g. ON individual = $373, AB = $539, SK = $550, MB = $416)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html + - title: "Climate Action Incentive payment amounts for 2023-24 (e.g. ON individual = $488, AB = $772, SK = $680, MB = $528)" href: https://www.canada.ca/en/department-finance/news/2022/11/climate-action-incentive-payment-amounts-for-2023-24.html - - title: Canada Carbon Rebate amounts for 2024-25 + - title: "Canada Carbon Rebate amounts for 2024-25 (e.g. ON individual = $560, AB = $900, SK = $752, MB = $600)" href: https://www.canada.ca/en/department-finance/news/2024/02/canada-carbon-rebate-amounts-for-2024-25.html breakdown: - climate_action_incentive_category diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml index ee38dcc07..64060c790 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml @@ -10,4 +10,7 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html - + - title: "Climate Action Incentive rural supplement for 2022-23 and 2023-24 (10% of base amount)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html + - title: "Canada Carbon Rebate rural supplement doubled to 20% starting April 2024" + href: https://www.canada.ca/en/environment-climate-change/news/2024/10/canada-carbon-rebate-rural-top-up-2024-and-2025.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml index a20aa62d7..182995d61 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/base.yaml @@ -11,6 +11,16 @@ metadata: name: disability_credit_base label: disability credit base reference: + - title: CRA Federal Worksheet 5000-D1 (2021) - Disability amount ($8,662) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 (2022) - Disability amount ($8,870) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - Disability amount ($9,428) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - Disability amount ($9,872) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - Disability amount ($10,138) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf - title: Government of Canada - Disability tax credit href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit/claiming-dtc.html - title: Income Tax Act diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml index a0446a11a..75dc7429e 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/dtc/child_supplement.yaml @@ -11,6 +11,16 @@ metadata: name: disability_credit_child_supplement label: disability credit child supplement reference: + - title: CRA Federal Worksheet 5000-D1 (2021) - Disability child supplement ($5,053) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-21e.pdf + - title: CRA Federal Worksheet 5000-D1 (2022) - Disability child supplement ($5,174) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf + - title: CRA Federal Worksheet 5000-D1 (2023) - Disability child supplement ($5,500) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-23e.pdf + - title: CRA Federal Worksheet 5000-D1 (2024) - Disability child supplement ($5,758) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-24e.pdf + - title: CRA Federal Worksheet 5000-D1 (2025) - Disability child supplement ($5,914) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-25e.pdf - title: Government of Canada - Disability tax credit href: https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit/claiming-dtc.html - title: Income Tax Act diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml index 091bad42a..5faa5e5c6 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml @@ -5,5 +5,7 @@ values: metadata: label: The age at which a household can no longer get a benefit amount for this child. reference: - - title: Government of Canada - GST Credit Calculation Sheet - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: Government of Canada - GST/HST Credit + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html + - title: "GST/HST credit eligibility - child must be under 19 years of age" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml index f87eca677..e73566cb0 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml @@ -22,6 +22,13 @@ metadata: name: gst_credit_base_amount label: GST Credit Base Amount reference: - - title: Government of Canada - GST calculation sheet for the July 2022 to June 2023 payments (2021 base year) - href: https://www.canada.ca/content/dam/cra-arc/serv-info/benefits/gstcclc21-eng.pdf - + - title: Government of Canada - GST/HST Credit + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html + - title: "GST/HST credit amounts for July 2022 \u2013 June 2023 (head/spouse = $306, child = $161)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: "GST/HST credit amounts for July 2023 \u2013 June 2024 (head/spouse = $325, child = $171)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html + - title: "GST/HST credit amounts for July 2024 \u2013 June 2025 (head/spouse = $340, child = $179)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html + - title: "GST/HST credit amounts for July 2025 \u2013 June 2026 (head/spouse = $349, child = $184)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml index c8f981353..3e83c939d 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml @@ -17,5 +17,13 @@ metadata: name: gst_credit_reduction_threshold label: Proportion of above-threshold income to reduce from the credit value. reference: - - title: Government of Canada - GST Credit Calculation Sheet + - title: Government of Canada - GST/HST Credit + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html + - title: "GST/HST credit reduction threshold for July 2022 \u2013 June 2023 ($39,826 at 5%)" href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: "GST/HST credit reduction threshold for July 2023 \u2013 June 2024 ($42,335 at 5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html + - title: "GST/HST credit reduction threshold for July 2024 \u2013 June 2025 ($44,324 at 5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html + - title: "GST/HST credit reduction threshold for July 2025 \u2013 June 2026 ($45,521 at 5%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml index bc4273039..532f8ecde 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml @@ -10,5 +10,13 @@ metadata: name: gst_credit_singles_boost_maximum label: The maximum boost amount for singles. Single parent households will always receive this amount. reference: - - title: Government of Canada - GST Credit Calculation Sheet + - title: Government of Canada - GST/HST Credit + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html + - title: "GST/HST credit single supplement cap for July 2022 \u2013 June 2023 ($161)" href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: "GST/HST credit single supplement cap for July 2023 \u2013 June 2024 ($171)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html + - title: "GST/HST credit single supplement cap for July 2024 \u2013 June 2025 ($179)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html + - title: "GST/HST credit single supplement cap for July 2025 \u2013 June 2026 ($184)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml index a410a61ef..5b954d412 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml @@ -15,5 +15,13 @@ brackets: metadata: label: GST Credit singles Phase-In Rate reference: - - title: Goods and services tax/harmonized sales tax (GST/HST) credit - calculation sheet for the July 2022 to June 2023 payments (2021 base year) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: Government of Canada - GST/HST Credit + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html + - title: "GST/HST credit single supplement phase-in for July 2022 \u2013 June 2023 ($9,919 at 2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html + - title: "GST/HST credit single supplement phase-in for July 2023 \u2013 June 2024 ($10,544 at 2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html + - title: "GST/HST credit single supplement phase-in for July 2024 \u2013 June 2025 ($11,039 at 2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html + - title: "GST/HST credit single supplement phase-in for July 2025 \u2013 June 2026 ($11,337 at 2%)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml index 341d4c8ca..d8eccdf93 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml @@ -6,5 +6,9 @@ metadata: name: training_credit_upper_age_bracket label: Training credit upper age bracket reference: - - title: Government of Canada - Canada Training Credit - href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html + - title: Government of Canada - Canada Training Credit + 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-45350-canada-training-credit.html + - title: "Who can claim \u2013 Canada training credit (less than 66 years old at end of year)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html + - title: "Budget 2019 - Canada Training Credit" + href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml index 2dc7bceed..7f6542429 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml @@ -6,5 +6,9 @@ metadata: name: training_credit_lower_age_bracket label: Training credit lower age bracket reference: - - title: Government of Canada - Canada Training Credit - href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html + - title: Government of Canada - Canada Training Credit + 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-45350-canada-training-credit.html + - title: "Who can claim \u2013 Canada training credit (at least 26 years old at end of year)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html + - title: "Budget 2019 - Canada Training Credit" + href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml index 5d541118b..119840934 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml @@ -31,4 +31,10 @@ metadata: label: Canada Training Credit Income Thresholds reference: - title: Government of Canada - Canada Training Credit + 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-45350-canada-training-credit.html + - title: "Backgrounder: Canada Training Benefit ($250 annual credit, income between ~$10,000 and ~$150,000)" href: https://www.canada.ca/en/employment-social-development/news/2019/05/backgrounder-canada-training-benefit.html + - title: "How much you can get \u2013 Canada training credit" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html + - title: "Who can claim \u2013 Canada training credit (ages 26\u201365, income thresholds)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml index be4b5ff80..d2528e32a 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml @@ -7,5 +7,9 @@ metadata: name: training_credit_income_sources label: Training credit income sources reference: - - title: Government of Canada - Canada Training Credit - href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html + - title: Government of Canada - Canada Training Credit + 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-45350-canada-training-credit.html + - title: "Who can claim \u2013 Canada training credit (employment income and maternity/parental benefits)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html + - title: "Budget 2019 - Canada Training Credit" + href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml index 9793b2ae6..e5779a036 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml @@ -8,4 +8,8 @@ metadata: label: Total lifetime cap on the training credit reference: - title: Government of Canada - Canada Training Credit + 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-45350-canada-training-credit.html + - title: "How much you can get \u2013 Canada training credit ($5,000 lifetime maximum)" + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html + - title: "Backgrounder: Canada Training Benefit" href: https://www.canada.ca/en/employment-social-development/news/2019/05/backgrounder-canada-training-benefit.html diff --git a/policyengine_canada/tests/gov/cra/tax/income/credits/basic_personal_amount/basic_personal_amount.yaml b/policyengine_canada/tests/gov/cra/tax/income/credits/basic_personal_amount/basic_personal_amount.yaml index 05f6758da..3a4207500 100644 --- a/policyengine_canada/tests/gov/cra/tax/income/credits/basic_personal_amount/basic_personal_amount.yaml +++ b/policyengine_canada/tests/gov/cra/tax/income/credits/basic_personal_amount/basic_personal_amount.yaml @@ -1,6 +1,6 @@ - name: Maximum 2023 BAP amount period: 2023 input: - basic_personal_amount_supplement: 1_479 + basic_personal_amount_supplement: 1_480 output: basic_personal_amount: 15_000 From 2d34996afb3b72f0c97049a0bea44865483a41d8 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 14:33:49 -0500 Subject: [PATCH 11/14] Fix unicode escapes in references and add missing CDB 2021 ref Replace all \u2013 (en-dash) and \u2013 unicode escape sequences with plain ASCII hyphens across 17 parameter files. Add missing CDB base reference for January 2021 - June 2022 benefit year. Co-Authored-By: Claude Opus 4.6 --- .../parameters/gov/cra/benefits/ccb/base.yaml | 8 ++++---- .../benefits/ccb/reduction/four_or_more_children.yaml | 8 ++++---- .../gov/cra/benefits/ccb/reduction/one_child.yaml | 8 ++++---- .../gov/cra/benefits/ccb/reduction/three_children.yaml | 8 ++++---- .../gov/cra/benefits/ccb/reduction/two_children.yaml | 8 ++++---- .../parameters/gov/cra/benefits/cdb/base.yaml | 10 ++++++---- .../gov/cra/benefits/cdb/reduction/one_child.yaml | 8 ++++---- .../benefits/cdb/reduction/two_or_more_children.yaml | 8 ++++---- .../credits/climate_action_incentive/adult_age.yaml | 2 +- .../credits/climate_action_incentive/amount.yaml | 8 ++++---- .../income/credits/climate_action_incentive/rural.yaml | 4 ++-- .../cra/tax/income/credits/gst_credit/adult_age.yaml | 2 +- .../tax/income/credits/gst_credit/base_amounts.yaml | 8 ++++---- .../cra/tax/income/credits/gst_credit/reduction.yaml | 8 ++++---- .../income/credits/gst_credit/singles_boost/cap.yaml | 8 ++++---- .../credits/gst_credit/singles_boost/phase_in.yaml | 8 ++++---- .../income/credits/training/age_eligibility/max.yaml | 4 ++-- .../income/credits/training/age_eligibility/min.yaml | 4 ++-- .../gov/cra/tax/income/credits/training/amount.yaml | 4 ++-- .../tax/income/credits/training/income_sources.yaml | 4 ++-- .../cra/tax/income/credits/training/lifetime_cap.yaml | 2 +- 21 files changed, 67 insertions(+), 65 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml index 78aea8b5d..95b7a3f15 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml @@ -28,11 +28,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - - title: "CRA CCB amounts for July 2022 \u2013 June 2023 benefit year (max under 6 = $6,997, max 6\u201317 = $5,903)" + - title: CRA CCB amounts for July 2022 - June 2023 benefit year (max under 6 = $6,997, max 6-17 = $5,903) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB amounts for July 2023 \u2013 June 2024 benefit year (max under 6 = $7,437, max 6\u201317 = $6,275)" + - title: CRA CCB amounts for July 2023 - June 2024 benefit year (max under 6 = $7,437, max 6-17 = $6,275) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB amounts for July 2024 \u2013 June 2025 benefit year (max under 6 = $7,787, max 6\u201317 = $6,570)" + - title: CRA CCB amounts for July 2024 - June 2025 benefit year (max under 6 = $7,787, max 6-17 = $6,570) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB amounts for July 2025 \u2013 June 2026 benefit year (max under 6 = $7,997, max 6\u201317 = $6,748)" + - title: CRA CCB amounts for July 2025 - June 2026 benefit year (max under 6 = $7,997, max 6-17 = $6,748) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml index 815b2049c..d68778224 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml @@ -35,11 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - - title: "CRA CCB reduction (4+ children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 23% / 9.5%)" + - title: CRA CCB reduction (4+ children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 23% / 9.5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (4+ children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 23% / 9.5%)" + - title: CRA CCB reduction (4+ children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 23% / 9.5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (4+ children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 23% / 9.5%)" + - title: CRA CCB reduction (4+ children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 23% / 9.5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (4+ children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 23% / 9.5%)" + - title: CRA CCB reduction (4+ children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 23% / 9.5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml index 0ec8b41d8..b00d56862 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml @@ -35,11 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - - title: "CRA CCB reduction (1 child) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 7% / 3.2%)" + - title: CRA CCB reduction (1 child) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 7% / 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (1 child) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 7% / 3.2%)" + - title: CRA CCB reduction (1 child) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 7% / 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (1 child) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 7% / 3.2%)" + - title: CRA CCB reduction (1 child) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 7% / 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (1 child) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 7% / 3.2%)" + - title: CRA CCB reduction (1 child) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 7% / 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml index 371d01143..2501571c9 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml @@ -34,11 +34,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - - title: "CRA CCB reduction (3 children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 19% / 8%)" + - title: CRA CCB reduction (3 children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 19% / 8%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (3 children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 19% / 8%)" + - title: CRA CCB reduction (3 children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 19% / 8%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (3 children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 19% / 8%)" + - title: CRA CCB reduction (3 children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 19% / 8%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (3 children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 19% / 8%)" + - title: CRA CCB reduction (3 children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 19% / 8%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml index 7aefc59ff..482c0ada1 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml @@ -35,11 +35,11 @@ metadata: reference: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - - title: "CRA CCB reduction (2 children) for July 2022 \u2013 June 2023 benefit year (thresholds: $32,797 / $71,060, rates: 13.5% / 5.7%)" + - title: CRA CCB reduction (2 children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 13.5% / 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (2 children) for July 2023 \u2013 June 2024 benefit year (thresholds: $34,863 / $75,537, rates: 13.5% / 5.7%)" + - title: CRA CCB reduction (2 children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 13.5% / 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (2 children) for July 2024 \u2013 June 2025 benefit year (thresholds: $36,502 / $79,087, rates: 13.5% / 5.7%)" + - title: CRA CCB reduction (2 children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 13.5% / 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html - - title: "CRA CCB reduction (2 children) for July 2025 \u2013 June 2026 benefit year (thresholds: $37,487 / $81,222, rates: 13.5% / 5.7%)" + - title: CRA CCB reduction (2 children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 13.5% / 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml index 857444ae8..36f7d78f5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml @@ -13,11 +13,13 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB amounts for July 2022 \u2013 June 2023 benefit year (max = $2,985 per eligible child)" + - title: CRA CDB amounts for January 2021 - June 2022 benefit year (max = $2,985 per eligible child) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB amounts for July 2023 \u2013 June 2024 benefit year (max = $3,173 per eligible child)" + - title: CRA CDB amounts for July 2022 - June 2023 benefit year (max = $2,985 per eligible child) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB amounts for July 2024 \u2013 June 2025 benefit year (max = $3,322 per eligible child)" + - title: CRA CDB amounts for July 2023 - June 2024 benefit year (max = $3,173 per eligible child) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB amounts for July 2025 \u2013 June 2026 benefit year (max = $3,411 per eligible child)" + - title: CRA CDB amounts for July 2024 - June 2025 benefit year (max = $3,322 per eligible child) + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + - title: CRA CDB amounts for July 2025 - June 2026 benefit year (max = $3,411 per eligible child) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml index 001e8d5b4..36539cc7f 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml @@ -26,11 +26,11 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (1 child) for July 2022 \u2013 June 2023 benefit year (threshold: $71,060, rate: 3.2%)" + - title: CRA CDB reduction (1 child) for January 2021 - June 2023 benefit year (threshold - $71,060, rate - 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (1 child) for July 2023 \u2013 June 2024 benefit year (threshold: $75,537, rate: 3.2%)" + - title: CRA CDB reduction (1 child) for July 2023 - June 2024 benefit year (threshold - $75,537, rate - 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (1 child) for July 2024 \u2013 June 2025 benefit year (threshold: $79,087, rate: 3.2%)" + - title: CRA CDB reduction (1 child) for July 2024 - June 2025 benefit year (threshold - $79,087, rate - 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (1 child) for July 2025 \u2013 June 2026 benefit year (threshold: $81,222, rate: 3.2%)" + - title: CRA CDB reduction (1 child) for July 2025 - June 2026 benefit year (threshold - $81,222, rate - 3.2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml index 9a51ab58c..e595d02d6 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml @@ -26,11 +26,11 @@ metadata: reference: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (2+ children) for July 2022 \u2013 June 2023 benefit year (threshold: $71,060, rate: 5.7%)" + - title: CRA CDB reduction (2+ children) for January 2021 - June 2023 benefit year (threshold - $71,060, rate - 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (2+ children) for July 2023 \u2013 June 2024 benefit year (threshold: $75,537, rate: 5.7%)" + - title: CRA CDB reduction (2+ children) for July 2023 - June 2024 benefit year (threshold - $75,537, rate - 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (2+ children) for July 2024 \u2013 June 2025 benefit year (threshold: $79,087, rate: 5.7%)" + - title: CRA CDB reduction (2+ children) for July 2024 - June 2025 benefit year (threshold - $79,087, rate - 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - - title: "CRA CDB reduction (2+ children) for July 2025 \u2013 June 2026 benefit year (threshold: $81,222, rate: 5.7%)" + - title: CRA CDB reduction (2+ children) for July 2025 - June 2026 benefit year (threshold - $81,222, rate - 5.7%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml index 8a1d38207..a0a6fa27b 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/adult_age.yaml @@ -19,5 +19,5 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html - - title: "Canada Carbon Rebate eligibility - child must be under 19 years of age" + - title: Canada Carbon Rebate eligibility - child must be under 19 years of age href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml index bb7fe64fd..92a126f28 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml @@ -124,13 +124,13 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html - - title: "How much the Canada Carbon Rebate payment amounts were" + - title: How much the Canada Carbon Rebate payment amounts were href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html - - title: "Climate Action Incentive amounts for July 2022 \u2013 June 2023 (e.g. ON individual = $373, AB = $539, SK = $550, MB = $416)" + - title: Climate Action Incentive amounts for July 2022 - June 2023 (e.g. ON individual = $373, AB = $539, SK = $550, MB = $416) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html - - title: "Climate Action Incentive payment amounts for 2023-24 (e.g. ON individual = $488, AB = $772, SK = $680, MB = $528)" + - title: Climate Action Incentive payment amounts for 2023-24 (e.g. ON individual = $488, AB = $772, SK = $680, MB = $528) href: https://www.canada.ca/en/department-finance/news/2022/11/climate-action-incentive-payment-amounts-for-2023-24.html - - title: "Canada Carbon Rebate amounts for 2024-25 (e.g. ON individual = $560, AB = $900, SK = $752, MB = $600)" + - title: Canada Carbon Rebate amounts for 2024-25 (e.g. ON individual = $560, AB = $900, SK = $752, MB = $600) href: https://www.canada.ca/en/department-finance/news/2024/02/canada-carbon-rebate-amounts-for-2024-25.html breakdown: - climate_action_incentive_category diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml index 64060c790..9e994367f 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml @@ -10,7 +10,7 @@ metadata: reference: - title: Government of Canada - Climate action incentive payment href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/cai-payment.html - - title: "Climate Action Incentive rural supplement for 2022-23 and 2023-24 (10% of base amount)" + - title: Climate Action Incentive rural supplement for 2022-23 and 2023-24 (10% of base amount) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html - - title: "Canada Carbon Rebate rural supplement doubled to 20% starting April 2024" + - title: Canada Carbon Rebate rural supplement doubled to 20% starting April 2024 href: https://www.canada.ca/en/environment-climate-change/news/2024/10/canada-carbon-rebate-rural-top-up-2024-and-2025.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml index 5faa5e5c6..31dee1c97 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/adult_age.yaml @@ -7,5 +7,5 @@ metadata: reference: - title: Government of Canada - GST/HST Credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html - - title: "GST/HST credit eligibility - child must be under 19 years of age" + - title: GST/HST credit eligibility - child must be under 19 years of age href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml index e73566cb0..0618f80e4 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/base_amounts.yaml @@ -24,11 +24,11 @@ metadata: reference: - title: Government of Canada - GST/HST Credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html - - title: "GST/HST credit amounts for July 2022 \u2013 June 2023 (head/spouse = $306, child = $161)" + - title: GST/HST credit amounts for July 2022 - June 2023 (head/spouse = $306, child = $161) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - - title: "GST/HST credit amounts for July 2023 \u2013 June 2024 (head/spouse = $325, child = $171)" + - title: GST/HST credit amounts for July 2023 - June 2024 (head/spouse = $325, child = $171) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - - title: "GST/HST credit amounts for July 2024 \u2013 June 2025 (head/spouse = $340, child = $179)" + - title: GST/HST credit amounts for July 2024 - June 2025 (head/spouse = $340, child = $179) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - - title: "GST/HST credit amounts for July 2025 \u2013 June 2026 (head/spouse = $349, child = $184)" + - title: GST/HST credit amounts for July 2025 - June 2026 (head/spouse = $349, child = $184) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml index 3e83c939d..73254bd17 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/reduction.yaml @@ -19,11 +19,11 @@ metadata: reference: - title: Government of Canada - GST/HST Credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html - - title: "GST/HST credit reduction threshold for July 2022 \u2013 June 2023 ($39,826 at 5%)" + - title: GST/HST credit reduction threshold for July 2022 - June 2023 ($39,826 at 5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - - title: "GST/HST credit reduction threshold for July 2023 \u2013 June 2024 ($42,335 at 5%)" + - title: GST/HST credit reduction threshold for July 2023 - June 2024 ($42,335 at 5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - - title: "GST/HST credit reduction threshold for July 2024 \u2013 June 2025 ($44,324 at 5%)" + - title: GST/HST credit reduction threshold for July 2024 - June 2025 ($44,324 at 5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - - title: "GST/HST credit reduction threshold for July 2025 \u2013 June 2026 ($45,521 at 5%)" + - title: GST/HST credit reduction threshold for July 2025 - June 2026 ($45,521 at 5%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml index 532f8ecde..5dbaf1b92 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/cap.yaml @@ -12,11 +12,11 @@ metadata: reference: - title: Government of Canada - GST/HST Credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html - - title: "GST/HST credit single supplement cap for July 2022 \u2013 June 2023 ($161)" + - title: GST/HST credit single supplement cap for July 2022 - June 2023 ($161) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - - title: "GST/HST credit single supplement cap for July 2023 \u2013 June 2024 ($171)" + - title: GST/HST credit single supplement cap for July 2023 - June 2024 ($171) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - - title: "GST/HST credit single supplement cap for July 2024 \u2013 June 2025 ($179)" + - title: GST/HST credit single supplement cap for July 2024 - June 2025 ($179) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - - title: "GST/HST credit single supplement cap for July 2025 \u2013 June 2026 ($184)" + - title: GST/HST credit single supplement cap for July 2025 - June 2026 ($184) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml index 5b954d412..c1f804825 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/gst_credit/singles_boost/phase_in.yaml @@ -17,11 +17,11 @@ metadata: reference: - title: Government of Canada - GST/HST Credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html - - title: "GST/HST credit single supplement phase-in for July 2022 \u2013 June 2023 ($9,919 at 2%)" + - title: GST/HST credit single supplement phase-in for July 2022 - June 2023 ($9,919 at 2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - - title: "GST/HST credit single supplement phase-in for July 2023 \u2013 June 2024 ($10,544 at 2%)" + - title: GST/HST credit single supplement phase-in for July 2023 - June 2024 ($10,544 at 2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - - title: "GST/HST credit single supplement phase-in for July 2024 \u2013 June 2025 ($11,039 at 2%)" + - title: GST/HST credit single supplement phase-in for July 2024 - June 2025 ($11,039 at 2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - - title: "GST/HST credit single supplement phase-in for July 2025 \u2013 June 2026 ($11,337 at 2%)" + - title: GST/HST credit single supplement phase-in for July 2025 - June 2026 ($11,337 at 2%) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/goods-services-tax-harmonized-sales-tax-credit-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml index d8eccdf93..0e7322add 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/max.yaml @@ -8,7 +8,7 @@ metadata: reference: - title: Government of Canada - Canada Training Credit 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-45350-canada-training-credit.html - - title: "Who can claim \u2013 Canada training credit (less than 66 years old at end of year)" + - title: Who can claim - Canada training credit (less than 66 years old at end of year) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html - - title: "Budget 2019 - Canada Training Credit" + - title: Budget 2019 - Canada Training Credit href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml index 7f6542429..71cb575ad 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/age_eligibility/min.yaml @@ -8,7 +8,7 @@ metadata: reference: - title: Government of Canada - Canada Training Credit 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-45350-canada-training-credit.html - - title: "Who can claim \u2013 Canada training credit (at least 26 years old at end of year)" + - title: Who can claim - Canada training credit (at least 26 years old at end of year) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html - - title: "Budget 2019 - Canada Training Credit" + - title: Budget 2019 - Canada Training Credit href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml index 119840934..1a8dd91a7 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml @@ -34,7 +34,7 @@ metadata: 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-45350-canada-training-credit.html - title: "Backgrounder: Canada Training Benefit ($250 annual credit, income between ~$10,000 and ~$150,000)" href: https://www.canada.ca/en/employment-social-development/news/2019/05/backgrounder-canada-training-benefit.html - - title: "How much you can get \u2013 Canada training credit" + - title: How much you can get - Canada training credit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html - - title: "Who can claim \u2013 Canada training credit (ages 26\u201365, income thresholds)" + - title: Who can claim - Canada training credit (ages 26-65, income thresholds) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml index d2528e32a..c386adf68 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/income_sources.yaml @@ -9,7 +9,7 @@ metadata: reference: - title: Government of Canada - Canada Training Credit 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-45350-canada-training-credit.html - - title: "Who can claim \u2013 Canada training credit (employment income and maternity/parental benefits)" + - title: Who can claim - Canada training credit (employment income and maternity/parental benefits) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html - - title: "Budget 2019 - Canada Training Credit" + - title: Budget 2019 - Canada Training Credit href: https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/federal-government-budgets/budget-2019-investing-middle-class/canada-training-credit.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml index e5779a036..ee2fe3b1e 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/lifetime_cap.yaml @@ -9,7 +9,7 @@ metadata: reference: - title: Government of Canada - Canada Training Credit 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-45350-canada-training-credit.html - - title: "How much you can get \u2013 Canada training credit ($5,000 lifetime maximum)" + - title: How much you can get - Canada training credit ($5,000 lifetime maximum) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html - title: "Backgrounder: Canada Training Benefit" href: https://www.canada.ca/en/employment-social-development/news/2019/05/backgrounder-canada-training-benefit.html From 277f5a6999c2a887b5e594a55f09aed3485aed91 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 16:14:07 -0500 Subject: [PATCH 12/14] Fix reference URLs to point to pages with actual historical amounts CCB references now point to year-specific calculation sheets instead of the generic "how we calculate" page which only shows current year. CDB references updated similarly. CWB references consolidated to use Schedule 6 PDFs (5007-tc) which contain the actual amounts for each tax year. Co-Authored-By: Claude Opus 4.6 --- .../parameters/gov/cra/benefits/ccb/base.yaml | 8 ++++---- .../parameters/gov/cra/benefits/ccb/divisor.yaml | 2 +- .../ccb/reduction/four_or_more_children.yaml | 8 ++++---- .../gov/cra/benefits/ccb/reduction/one_child.yaml | 8 ++++---- .../cra/benefits/ccb/reduction/three_children.yaml | 8 ++++---- .../cra/benefits/ccb/reduction/two_children.yaml | 8 ++++---- .../parameters/gov/cra/benefits/cdb/base.yaml | 10 +++++----- .../gov/cra/benefits/cdb/reduction/one_child.yaml | 8 ++++---- .../cdb/reduction/two_or_more_children.yaml | 8 ++++---- .../benefits/cwb/amount/disability_supplement.yaml | 14 ++++---------- .../gov/cra/benefits/cwb/amount/family.yaml | 14 ++++---------- .../gov/cra/benefits/cwb/amount/single.yaml | 14 ++++---------- .../gov/cra/benefits/cwb/eligible_age.yaml | 2 +- .../gov/cra/benefits/cwb/phase_in/base/family.yaml | 14 ++++---------- .../gov/cra/benefits/cwb/phase_in/base/single.yaml | 14 ++++---------- .../cwb/phase_in/disability_supplement.yaml | 14 ++++---------- .../cra/benefits/cwb/phase_out/base/family.yaml | 14 ++++---------- .../cra/benefits/cwb/phase_out/base/single.yaml | 14 ++++---------- .../family_with_one_spouse_disabled.yaml | 14 ++++---------- .../family_with_two_spouses_disabled.yaml | 14 ++++---------- .../phase_out/disability_supplement/single.yaml | 14 ++++---------- .../cra/benefits/cwb/working_income_sources.yaml | 2 +- 22 files changed, 80 insertions(+), 146 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml index 95b7a3f15..feb528818 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/base.yaml @@ -29,10 +29,10 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB amounts for July 2022 - June 2023 benefit year (max under 6 = $6,997, max 6-17 = $5,903) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CCB amounts for July 2023 - June 2024 benefit year (max under 6 = $7,437, max 6-17 = $6,275) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CCB amounts for July 2024 - June 2025 benefit year (max under 6 = $7,787, max 6-17 = $6,570) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CCB amounts for July 2025 - June 2026 benefit year (max under 6 = $7,997, max 6-17 = $6,748) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml index 9491e318a..d44eb5dff 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/divisor.yaml @@ -8,4 +8,4 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB calculation page (shared custody divisor = 2) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml index d68778224..7899b6dd1 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/four_or_more_children.yaml @@ -36,10 +36,10 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB reduction (4+ children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 23% / 9.5%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CCB reduction (4+ children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 23% / 9.5%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CCB reduction (4+ children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 23% / 9.5%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CCB reduction (4+ children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 23% / 9.5%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml index b00d56862..b4809b3eb 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/one_child.yaml @@ -36,10 +36,10 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB reduction (1 child) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 7% / 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CCB reduction (1 child) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 7% / 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CCB reduction (1 child) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 7% / 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CCB reduction (1 child) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 7% / 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml index 2501571c9..9e08cd99c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/three_children.yaml @@ -35,10 +35,10 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB reduction (3 children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 19% / 8%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CCB reduction (3 children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 19% / 8%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CCB reduction (3 children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 19% / 8%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CCB reduction (3 children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 19% / 8%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml index 482c0ada1..9cd5419cd 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/ccb/reduction/two_children.yaml @@ -36,10 +36,10 @@ metadata: - title: Government of Canada - Canada Child Benefit href: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html - title: CRA CCB reduction (2 children) for July 2022 - June 2023 benefit year (thresholds - $32,797 / $71,060, rates - 13.5% / 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CCB reduction (2 children) for July 2023 - June 2024 benefit year (thresholds - $34,863 / $75,537, rates - 13.5% / 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CCB reduction (2 children) for July 2024 - June 2025 benefit year (thresholds - $36,502 / $79,087, rates - 13.5% / 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CCB reduction (2 children) for July 2025 - June 2026 benefit year (thresholds - $37,487 / $81,222, rates - 13.5% / 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-we-calculate-your-ccb.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml index 36f7d78f5..8c68320ef 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/base.yaml @@ -14,12 +14,12 @@ metadata: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - title: CRA CDB amounts for January 2021 - June 2022 benefit year (max = $2,985 per eligible child) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-payment-amounts.html - title: CRA CDB amounts for July 2022 - June 2023 benefit year (max = $2,985 per eligible child) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2022-june-2023-payments-2021-tax-year.html - title: CRA CDB amounts for July 2023 - June 2024 benefit year (max = $3,173 per eligible child) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CDB amounts for July 2024 - June 2025 benefit year (max = $3,322 per eligible child) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CDB amounts for July 2025 - June 2026 benefit year (max = $3,411 per eligible child) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml index 36539cc7f..4ad59f73e 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/one_child.yaml @@ -27,10 +27,10 @@ metadata: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - title: CRA CDB reduction (1 child) for January 2021 - June 2023 benefit year (threshold - $71,060, rate - 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-payment-amounts.html - title: CRA CDB reduction (1 child) for July 2023 - June 2024 benefit year (threshold - $75,537, rate - 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CDB reduction (1 child) for July 2024 - June 2025 benefit year (threshold - $79,087, rate - 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CDB reduction (1 child) for July 2025 - June 2026 benefit year (threshold - $81,222, rate - 3.2%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml index e595d02d6..5255b16a7 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cdb/reduction/two_or_more_children.yaml @@ -27,10 +27,10 @@ metadata: - title: Government of Canada - Child disability benefit (CDB) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html - title: CRA CDB reduction (2+ children) for January 2021 - June 2023 benefit year (threshold - $71,060, rate - 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-payment-amounts.html - title: CRA CDB reduction (2+ children) for July 2023 - June 2024 benefit year (threshold - $75,537, rate - 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit-overview/canada-child-benefit-ccb-calculation-sheet-july-2023-june-2024-payments-2022-tax-year.html - title: CRA CDB reduction (2+ children) for July 2024 - June 2025 benefit year (threshold - $79,087, rate - 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2024-june-2025-payments-2023-tax-year.html - title: CRA CDB reduction (2+ children) for July 2025 - June 2026 benefit year (threshold - $81,222, rate - 5.7%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html + href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-child-benefit/canada-child-benefit-ccb-calculation-sheet-july-2025-june-2026-payments-2024-tax-year.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml index d2cd95542..87d75d707 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml @@ -17,16 +17,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB amounts for 2022 tax year (disability supplement = $720) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2023 tax year (disability supplement = $784) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2024 tax year (disability supplement = $821) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2025 tax year (disability supplement = $843) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB amounts for 2023 tax year (disability supplement = $784) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB amounts for 2024 tax year (disability supplement = $821) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB amounts for 2025 tax year (disability supplement = $843) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml index fef21b52b..7b73bf56c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/family.yaml @@ -17,16 +17,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB amounts for 2022 tax year (max family = $2,403) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2023 tax year (max family = $2,616) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2024 tax year (max family = $2,739) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2025 tax year (max family = $2,813) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB amounts for 2023 tax year (max family = $2,616) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB amounts for 2024 tax year (max family = $2,739) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB amounts for 2025 tax year (max family = $2,813) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml index c96f6b805..a1ac4c79d 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/single.yaml @@ -17,16 +17,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB amounts for 2022 tax year (max single = $1,395) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2023 tax year (max single = $1,518) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2024 tax year (max single = $1,590) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB amounts for 2025 tax year (max single = $1,633) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB amounts for 2023 tax year (max single = $1,518) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB amounts for 2024 tax year (max single = $1,590) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB amounts for 2025 tax year (max single = $1,633) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml index 490803c9b..c5df81a2b 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/eligible_age.yaml @@ -13,4 +13,4 @@ metadata: - title: Income Tax Act (A.2)(122.7)(1) - Definition of eligible individual (a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB eligibility - must be 19 years of age or older on December 31 of the tax year - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml index 83943fe45..c54dee157 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml @@ -36,16 +36,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-in for 2022 tax year (family threshold = $26,177, rate = 27%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml index cc365f9d5..c8eeeaf37 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml @@ -36,16 +36,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-in for 2022 tax year (single threshold = $22,944, rate = 27%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml index 1cf75e394..fcd7a8fa2 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml @@ -36,16 +36,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(c) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-in for 2022 tax year (threshold = $32,244, rate = 27%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml index cd26c0df6..730c4adae 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml @@ -30,16 +30,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(B)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-out for 2022 tax year (family threshold = $26,177, rate = 15%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml index 09aa2e2cf..702775c56 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml @@ -32,16 +32,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(2)(A)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-out for 2022 tax year (single threshold = $22,944, rate = 15%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml index 3885493ee..0f213a0b7 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml @@ -30,16 +30,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(b) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (family, one spouse disabled, threshold = $42,197, rate = 15%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml index 6295879a3..36fa3ed71 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml @@ -30,16 +30,10 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(c) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (family, two spouses disabled, threshold = $42,197, rate = 7.5%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml index 8b68524e9..a1cfe54ff 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml @@ -30,17 +30,11 @@ metadata: - title: Income Tax Act (Part I)(Division E)(Subdivision A.2)(1.3)(3)(a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (single threshold = $32,244, rate = 15%) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740) - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html - - title: CRA Schedule 6 for 2022 tax year href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA Schedule 6 for 2023 tax year + - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA Schedule 6 for 2024 tax year + - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf + - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740) + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml index 6281738a4..f876185bf 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/working_income_sources.yaml @@ -14,4 +14,4 @@ metadata: - title: Income Tax Act (A.2)(122.7)(1) - Definition of working income (a) href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB working income includes employment and self-employment income - href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html + href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf From c96d0272dac1d55c410988606e5581a306946fb1 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 17:08:37 -0500 Subject: [PATCH 13/14] Fix review findings: typos, duplicate refs, labels, and missing CEA values - Fix "residuence" typo to "residence" in OAS base description - Remove duplicate OAS base reference URL - Spell out "Basic Personal Amount" instead of "BPA" in descriptions - Fix doubled "credit" in age amount credit cap label - Remove trailing zeros in rural supplement rates (0.10 -> 0.1) - Fix double space in CWB disability supplement label - Add missing 2020/2021 Canada Employment Amount values ($1,245/$1,257) to match existing references Co-Authored-By: Claude Opus 4.6 --- .../gov/cra/benefits/cwb/amount/disability_supplement.yaml | 2 +- .../cra/benefits/old_age_security_pension/amount/base.yaml | 4 +--- .../income/credits/age_amount_credit/amount/credit_cap.yaml | 2 +- .../cra/tax/income/credits/basic_personal_amount/base.yaml | 2 +- .../tax/income/credits/basic_personal_amount/max_amount.yaml | 2 +- .../income/credits/canada_employment_amount/max_amount.yaml | 2 ++ .../tax/income/credits/climate_action_incentive/rural.yaml | 4 ++-- 7 files changed, 9 insertions(+), 9 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml index 87d75d707..88b581fee 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/amount/disability_supplement.yaml @@ -8,7 +8,7 @@ metadata: unit: currency-CAD period: year name: canada_workers_benefit_supplement_amount - label: Canada workers benefit supplement amount + label: Canada workers benefit supplement amount reference: - title: Government of Canada - Canada workers benefit href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-workers-benefit.html diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml index db190b449..954d4670e 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml @@ -1,4 +1,4 @@ -description: The annual amount you receive if you meet the age and residuence requirements but are _below_ the age threshold for the seniors increase +description: The annual amount you receive if you meet the age and residence requirements but are _below_ the age threshold for the seniors increase values: 2022-01-01: 8_226 2023-01-01: 8_492 @@ -11,8 +11,6 @@ metadata: reference: - title: Government of Canada - Old Age Security Pension href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/payments.html - - title: CRA OAS Payments - href: https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/payments.html - title: CRA Federal Worksheet 5000-D1 (2022) - OAS base amount ($8,226) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5000-d1/5000-d1-22e.pdf - title: CRA Federal Worksheet 5000-D1 (2023) - OAS base amount ($8,492) diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml index 1f21d6de0..0eeae5a5f 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/age_amount_credit/amount/credit_cap.yaml @@ -9,7 +9,7 @@ metadata: unit: currency-CAD period: year name: age_amount_credit_cap - label: Age amount credit credit cap + label: Age amount credit cap reference: - title: Government of Canada - Canada Age Amount Credit 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-30100-amount.html diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml index c338475a3..6222121ec 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/base.yaml @@ -1,4 +1,4 @@ -description: Canada provides this base amount for the BPA. +description: Canada provides this base amount for the Basic Personal Amount. values: 2020-01-01: 12_298 2021-01-01: 12_421 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml index 8ac99fc74..88276878d 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/basic_personal_amount/max_amount.yaml @@ -1,4 +1,4 @@ -description: Canada provides the maximum amount for the BPA. +description: Canada provides the maximum amount for the Basic Personal Amount. values: 2020-01-01: 13_229 2021-01-01: 13_808 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml index 9f06602b4..ebb01bd93 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/canada_employment_amount/max_amount.yaml @@ -1,5 +1,7 @@ description: Canada provides the following maximum amount under the Canada employment amount. values: + 2020-01-01: 1_245 + 2021-01-01: 1_257 2022-01-01: 1_287 2023-01-01: 1_368 2024-01-01: 1_433 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml index 9e994367f..08c295e81 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml @@ -1,7 +1,7 @@ description: Canada supplements the climate action incentive amount for rural citizens of the provinces. values: - 2022-07-01: 0.10 - 2024-07-01: 0.20 + 2022-07-01: 0.1 + 2024-07-01: 0.2 metadata: unit: /1 period: year From 48ee15660912069837d2ff340405180a78eecc34 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Thu, 26 Feb 2026 17:23:21 -0500 Subject: [PATCH 14/14] Improve reference titles, metadata, and documentation comments Add rates to CWB phase-in/phase-out reference titles (27%/15%/7.5%), include bracket rates in income tax schedule T4127 references, add period metadata to OAS parameters, and add clarifying comments for date conventions, rural supplement alignment, training credit thresholds, and climate action province amount changes. Co-Authored-By: Claude Opus 4.6 --- .../gov/cra/benefits/cwb/phase_in/base/family.yaml | 6 +++--- .../gov/cra/benefits/cwb/phase_in/base/single.yaml | 6 +++--- .../cwb/phase_in/disability_supplement.yaml | 6 +++--- .../cra/benefits/cwb/phase_out/base/family.yaml | 6 +++--- .../cra/benefits/cwb/phase_out/base/single.yaml | 6 +++--- .../family_with_one_spouse_disabled.yaml | 6 +++--- .../family_with_two_spouses_disabled.yaml | 6 +++--- .../phase_out/disability_supplement/single.yaml | 6 +++--- .../old_age_security_pension/amount/base.yaml | 1 + .../old_age_security_pension/repayment_tax.yaml | 2 ++ .../credits/climate_action_incentive/amount.yaml | 5 +++-- .../credits/climate_action_incentive/rural.yaml | 1 + .../cra/tax/income/credits/training/amount.yaml | 1 + .../gov/cra/tax/income/income_tax_schedule.yaml | 14 +++++++------- 14 files changed, 39 insertions(+), 33 deletions(-) diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml index c54dee157..0792617db 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml @@ -37,9 +37,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-in for 2022 tax year (family threshold = $26,177, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494) + - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833) + - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639) + - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml index c8eeeaf37..e8f4942e3 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml @@ -37,9 +37,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-in for 2022 tax year (single threshold = $22,944, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975) + - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149) + - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855) + - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml index fcd7a8fa2..8fa5667ab 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml @@ -37,9 +37,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-in for 2022 tax year (threshold = $32,244, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098) + - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748) + - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740) + - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740, rate = 27%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml index 730c4adae..71e903790 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml @@ -31,9 +31,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-out for 2022 tax year (family threshold = $26,177, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494) + - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833) + - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639) + - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml index 702775c56..8dcff518b 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml @@ -33,9 +33,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB phase-out for 2022 tax year (single threshold = $22,944, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975) + - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149) + - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855) + - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml index 0f213a0b7..5e0170787 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml @@ -31,9 +31,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (family, one spouse disabled, threshold = $42,197, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932) + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091) + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389) + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml index 36fa3ed71..adc2356a3 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml @@ -31,9 +31,9 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (family, two spouses disabled, threshold = $42,197, rate = 7.5%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932) + - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932, rate = 7.5%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091) + - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091, rate = 7.5%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389) + - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389, rate = 7.5%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml index a1cfe54ff..743c2eee5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml @@ -31,10 +31,10 @@ metadata: href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725 - title: CRA CWB disability supplement phase-out for 2022 tax year (single threshold = $32,244, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf - - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098) + - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf - - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748) + - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf - - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740) + - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740, rate = 15%) href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml index 954d4670e..dfe49ab4c 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml @@ -6,6 +6,7 @@ values: 2025-01-01: 8_881 metadata: unit: currency-CAD + period: year name: old_age_security_pension_base_amount label: Old Age Security Pension Base Amount reference: diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml index 1d27d3e16..7f1c8b8f5 100644 --- a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml +++ b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml @@ -29,10 +29,12 @@ brackets: 2023-12-31: 0.15 2024-12-31: 0.15 +# Date keys use YYYY-12-31 convention: e.g. 2024-12-31 applies to the 2025 tax year metadata: type: marginal_rate rate_unit: /1 threshold_unit: currency-CAD + period: year label: Repayment tax reference: - title: Government of Canada - Old Age Security Pension Recovery Tax diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml index 92a126f28..60bc698f0 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml @@ -128,9 +128,10 @@ metadata: href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html - title: Climate Action Incentive amounts for July 2022 - June 2023 (e.g. ON individual = $373, AB = $539, SK = $550, MB = $416) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html - - title: Climate Action Incentive payment amounts for 2023-24 (e.g. ON individual = $488, AB = $772, SK = $680, MB = $528) + - title: Climate Action Incentive payment amounts for 2023-24 (e.g. ON = $488, AB = $772, NL = $656, NS = $496, NB = $368, PE = $480) href: https://www.canada.ca/en/department-finance/news/2022/11/climate-action-incentive-payment-amounts-for-2023-24.html - - title: Canada Carbon Rebate amounts for 2024-25 (e.g. ON individual = $560, AB = $900, SK = $752, MB = $600) + # NL, NS, PE amounts decrease in 2024-25 due to carbon pricing backstop adjustments + - title: Canada Carbon Rebate amounts for 2024-25 (e.g. ON = $560, AB = $900, NL = $596, NS = $412, NB = $380, PE = $440) href: https://www.canada.ca/en/department-finance/news/2024/02/canada-carbon-rebate-amounts-for-2024-25.html breakdown: - climate_action_incentive_category diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml index 08c295e81..8654b7779 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml @@ -1,4 +1,5 @@ description: Canada supplements the climate action incentive amount for rural citizens of the provinces. +# Effective date uses July 1 to align with benefit payment year (Apr-Mar) values: 2022-07-01: 0.1 2024-07-01: 0.2 diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml index 1a8dd91a7..f9394e095 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml @@ -38,3 +38,4 @@ metadata: href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html - title: Who can claim - Canada training credit (ages 26-65, income thresholds) href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html + # Upper threshold tracks the 4th federal income tax bracket threshold each year diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml index 619c546f8..8b110ecf7 100644 --- a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml +++ b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml @@ -24,7 +24,7 @@ brackets: values: 2019-01-01: 95_259 2020-01-01: 97_069 - 2021-01-01: 98_040 + 2021-01-01: 98_040 2022-01-01: 100_392 2023-01-01: 106_717 2024-01-01: 111_733 @@ -36,7 +36,7 @@ brackets: values: 2019-01-01: 147_667 2020-01-01: 150_473 - 2021-01-01: 151_978 + 2021-01-01: 151_978 2022-01-01: 155_625 2023-01-01: 165_430 2024-01-01: 173_205 @@ -71,16 +71,16 @@ metadata: - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 rates) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html # 2022 rates - - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 rates) + - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 brackets at 15%/20.5%/26%/29%/33%) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html # 2023 rates - - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 rates) + - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 brackets at 15%/20.5%/26%/29%/33%) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html # 2024 rates - - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 rates) + - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 brackets at 15%/20.5%/26%/29%/33%) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html - # 2025 rates - - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 rates) + # 2025 rates — first bracket rate reduced from 15% to 14.5% pending enactment + - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 brackets at 14.5%/20.5%/26%/29%/33%) href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html - title: Department of Finance - Delivering a middle-class tax cut (2025 rate reduction) href: https://www.canada.ca/en/department-finance/news/2025/05/delivering-a-middle-class-tax-cut.html