Repository: PolicyEngine/policyengine-canada (language: python)

Issue:
SK Disability amount
Reference: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf


Discussion / hints:

Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..d445c5644 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Saskatchewan disability amount.
diff --git a/policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/disability_amount/amount.yaml b/policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/disability_amount/amount.yaml
new file mode 100644
index 000000000..b01e17fe8
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/disability_amount/amount.yaml
@@ -0,0 +1,15 @@
+description: Saskatchewan provides this amount for qualified disabled filers under the disability amount.
+values:
+  2022-01-01: 9_789
+  2023-01-01: 10_405
+metadata:
+  unit: currency-CAD
+  label: Saskatchewan disability amount
+  reference:
+  - title: 2023 Saskatchewan TD1SK Personal Tax Credits Return, line 5
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-23e.pdf#page=1
+  - title: Saskatchewan I2-01 The Income Tax Act, 2000, Page 25, Mental or physical impairment credit (23), (1)
+    href: https://pubsaskdev.blob.core.windows.net/pubsask-prod/806/I2-01.pdf#page=25&26
+  - title: 2022 Saskatchewan TD1SK Personal Tax Credits Return, line 5
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1sk/td1sk-22e.pdf#page=1
+  
diff --git a/policyengine_canada/variables/gov/provinces/sk/tax/income/credits/disability_amount/sk_disability_amount.py b/policyengine_canada/variables/gov/provinces/sk/tax/income/credits/disability_amount/sk_disability_amount.py
new file mode 100644
index 000000000..196c5429f
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/sk/tax/income/credits/disability_amount/sk_disability_amount.py
@@ -0,0 +1,17 @@
+from policyengine_canada.model_api import *
+
+
+class sk_disability_amount(Variable):
+    value_type = float
+    entity = Person
+    unit = CAD
+    label = "Saskatchewan disability amount tax credit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.disability_amount
+        disabled = person("is_disabled", period)
+        return disabled * p.amount


Test patch:
diff --git a/policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_disability_amount.yaml b/policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_disability_amount.yaml
new file mode 100644
index 000000000..c58e69692
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_disability_amount.yaml
@@ -0,0 +1,23 @@
+- name: Head and disabled
+  period: 2023
+  input:
+    province_code: SK
+    is_disabled: true
+  output:
+    sk_disability_amount: 10_405
+
+- name: Head, not disabled
+  period: 2024
+  input:
+    province_code: SK
+    is_disabled: false
+  output:
+    sk_disability_amount: 0
+
+- name: Head and disabled 2022
+  period: 2022
+  input:
+    province_code: SK
+    is_disabled: true
+  output:
+    sk_disability_amount: 9_789