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

Issue:
Quebec Basic Personal Amount
[Reference](https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D-V%282022-12%29.pdf)


Discussion / hints:

Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..ef7772c43 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Quebec basic personal amount.
diff --git a/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/basic_personal_amount.yaml b/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/basic_personal_amount.yaml
new file mode 100644
index 000000000..bb5e7f080
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/qc/tax/income/credits/basic_personal_amount.yaml
@@ -0,0 +1,16 @@
+description: Quebec provides this Basic Personal Amount.
+values:
+  2022-01-01: 16_143
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Quebec Basic Personal Amount
+  reference:
+    - title: Quebec 2022 Income Tax Return - Non-refundable tax credits - Line 350
+      href: https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D-V%282022-12%29.pdf#page=3
+    - title: Revenu Quebec – Basic Personal Amount (Line 350)
+      href: https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-350/
+    - title: Taxation Act(CQLR c I-3), Part I, Book V, Title I, Chapter I.0.1, 752.0.0.1
+      href: https://www.legisquebec.gouv.qc.ca/en/document/cs/I-3?langCont=fr#se:752_0_0_1
+      # $14,890 in the legal reference, increased due to the inflation adjustments
+
diff --git a/policyengine_canada/variables/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.py b/policyengine_canada/variables/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.py
new file mode 100644
index 000000000..ab9fa89f3
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.py
@@ -0,0 +1,18 @@
+from policyengine_canada.model_api import *
+
+
+class qc_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Quebec basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.QC
+    reference = (
+        "https://www.revenuquebec.ca/documents/en/formulaires/tp/2022-12/TP-1.D-V%282022-12%29.pdf",
+        "https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/350-to-398-1-non-refundable-tax-credits/line-350/",
+    )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.qc.tax.income.credits
+        return p.basic_personal_amount


Test patch:
diff --git a/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.yaml b/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.yaml
new file mode 100644
index 000000000..695fa638a
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/qc/tax/income/credits/qc_basic_personal_amount.yaml
@@ -0,0 +1,6 @@
+- name: Quebec basic personal amount 
+  period: 2022
+  input:
+    province_code: QC
+  output:
+    qc_basic_personal_amount: 16_143