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

Issue:
Manitoba Basic Personal Amount
Reference: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf
Manitoba Basic Personal Amount
Reference: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf


Discussion / hints:

Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..d8aa0eba2 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Manitoba basic personal amount.
diff --git a/policyengine_canada/parameters/gov/provinces/mb/credits/basic_personal_amount.yaml b/policyengine_canada/parameters/gov/provinces/mb/credits/basic_personal_amount.yaml
new file mode 100644
index 000000000..1914c6895
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/credits/basic_personal_amount.yaml
@@ -0,0 +1,22 @@
+description: Manitoba provides the following basic personal amount. 
+values:
+  2022-01-01: 10_145
+  2023-01-01: 15_000
+metadata:
+  unit: currency-CAD
+  label: Manitoba Basic Personal Amount
+  reference:
+  - title: 2022 Manitoba, Personal Tax Credits Return, TD1MB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-22e.pdf#page=1
+  - title: 2023 Manitoba, Personal Tax Credits Return, TD1MB
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1
+  # 4.6(3) An individual may claim a basic personal amount of
+  #   (a) subject to subsection (3.1), $9,134 for a taxation year ending after 2013 and before 2023;
+  #   (b) $15,000 for the 2023 taxation year; and
+  #   (c) subject to subsection (3.1), $15,000 for a taxation year ending after 2023.
+  # Indexing of basic personal amount 4.6(3.1)
+  # The following are to be indexed according to subsection 4(3):
+  #   (a) for the 2017 to 2022 taxation years, the basic personal amount specified in clause (3)(a);
+  #   (b) for the 2024 and subsequent taxation years, the basic personal amount specified in clause (3)(c).
+  - title: 2023 Manitoba, The Income Tax Act § 4.6(3)
+    href: https://web2.gov.mb.ca/laws/statutes/ccsm/_pdf.php?cap=i10
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.py
new file mode 100644
index 000000000..9c69c9ef9
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.py
@@ -0,0 +1,15 @@
+from policyengine_canada.model_api import *
+
+
+class mb_basic_personal_amount(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba basic personal amount"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/td1mb/td1mb-23e.pdf#page=1"
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.mb.credits
+        return p.basic_personal_amount


Test patch:
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.yaml
new file mode 100644
index 000000000..6955518c1
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/credits/mb_basic_personal_amount.yaml
@@ -0,0 +1,6 @@
+- name: Basic personal amount
+  period: 2023
+  input:
+    province_code: MB
+  output:
+    mb_basic_personal_amount: 15_000