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

Issue:
Manitoba Child Benefits
Reference: 
https://www.gov.mb.ca/fs/eia/mcb.html
https://www.gov.mb.ca/fs/eia_manual/regs/4.html
https://www.gov.mb.ca/fs/eia/mcb_table.html


Discussion / hints:

Fix patch:
diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..55f9411bf 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Manitoba child benefit.
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/base.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/base.yaml
new file mode 100644
index 000000000..9ff338c03
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/base.yaml
@@ -0,0 +1,13 @@
+description: Manitoba provides this base amount under the Child Tax Benefit.
+values:
+  2022-01-01: 420 # 35 per month
+
+metadata:
+  unit: currency-CAD
+  label: Manitoba child benefit base
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb.html
+    - title: Manitoba child benefit regulation § 6(1)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html 
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/eligible_age.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/eligible_age.yaml
new file mode 100644
index 000000000..b4d99adf1
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/eligible_age.yaml
@@ -0,0 +1,10 @@
+description: Manitoba qualifies children for the child tax benefit below this age.
+values:
+  2022-01-01: 18
+metadata:
+  unit: year
+  label: Manitoba child benefit age eligibility
+  period: year
+  reference:
+    - title: Province of Manitoba - Manitoba Child Benefit
+      href: https://www.gov.mb.ca/fs/eia/mcb.html
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/max_child_count.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/max_child_count.yaml
new file mode 100644
index 000000000..ea080bb4a
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/max_child_count.yaml
@@ -0,0 +1,12 @@
+description: Manitoba adds an additional child benefit amount for up to this children count.
+values:
+  2022-01-01: 6
+metadata:
+  unit: year
+  label: Manitoba child benefit maximum child count
+  period: year
+  reference:
+    - title: Manitoba basic child age benefit
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child benefit regulation § 5
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/five_children.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/five_children.yaml
new file mode 100644
index 000000000..97fe07954
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/five_children.yaml
@@ -0,0 +1,26 @@
+description: Manitoba phases the child benefit out for families with five children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 24_052
+    rate:
+      2022-01-01: 1
+      
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit five children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/four_children.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/four_children.yaml
new file mode 100644
index 000000000..3e5577434
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/four_children.yaml
@@ -0,0 +1,28 @@
+description: Manitoba phases the child benefit out for families with four children at this rate, based on income. 
+
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 22_242
+    rate:
+      2022-01-01: 1 
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit one child phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/one_child.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/one_child.yaml
new file mode 100644
index 000000000..e48ca8907
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/one_child.yaml
@@ -0,0 +1,27 @@
+description: Manitoba phases the child benefit out for families with one child at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.0773
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1
+      
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit one child phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/six_or_more_children.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/six_or_more_children.yaml
new file mode 100644
index 000000000..277a77bc5
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/six_or_more_children.yaml
@@ -0,0 +1,28 @@
+description: Manitoba phases the child benefit out for families with six or more children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 25_864
+    rate:
+      2022-01-01: 1
+      
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit six or more children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+      # Law does not specify the reduction start for 7+ children, assuming that it is the same as for 6
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/three_children.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/three_children.yaml
new file mode 100644
index 000000000..c5348a2a6
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/three_children.yaml
@@ -0,0 +1,28 @@
+description: Manitoba phases the child benefit out for families with three children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.2318
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1
+      
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit three children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
+
diff --git a/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/two_children.yaml b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/two_children.yaml
new file mode 100644
index 000000000..612e7a1fe
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/benefits/mbcb/reduction/two_children.yaml
@@ -0,0 +1,27 @@
+description: Manitoba phases the child benefit out for families with two children at this rate, based on income. 
+brackets:
+  - threshold:
+      2022-01-01: 0
+    rate:
+      2022-01-01: 0
+  - threshold:
+      2022-01-01: 15_000
+    rate:
+      2022-01-01: 0.1546
+  - threshold:
+      2022-01-01: 20_435
+    rate:
+      2022-01-01: 1 
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-CAD
+  rate_unit: /1
+  label: Manitoba Child Benefit two children phase out rate
+  period: year
+  reference:
+    - title: Manitoba child tax benefit 
+      href: https://www.gov.mb.ca/fs/eia/mcb_table.html
+    - title: Manitoba child tax benefit regulation 6(2)
+      href: https://www.gov.mb.ca/fs/eia_manual/regs/4.html
+
diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/non_refundable.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/non_refundable.yaml
new file mode 100644
index 000000000..428c71c9e
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/non_refundable.yaml
@@ -0,0 +1,11 @@
+description: Manitoba provides the following non-refundable tax credits.  
+values:
+  2022-01-01:
+    - mb_age_amount
+    - mb_pension_amount
+    - mb_basic_person_amount
+
+metadata:
+  unit: list  
+  period: year 
+  label: Manitoba non-refundable credits  
diff --git a/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/refundable.yaml b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/refundable.yaml
new file mode 100644
index 000000000..c98961f59
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/mb/tax/income/credits/refundable.yaml
@@ -0,0 +1,8 @@
+description: Manitoba provides the follwoing refundable tax credits.
+values:
+  2022-01-01: []
+    
+metadata:
+  unit: list  
+  period: year 
+  label: Manitoba refundable credits
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit.py
new file mode 100644
index 000000000..586d57f36
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit.py
@@ -0,0 +1,40 @@
+from policyengine_canada.model_api import *
+
+
+class mb_child_benefit(Variable):
+    value_type = float
+    entity = Household
+    label = "Manitoba Child Benefit"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(household, period, parameters):
+        eligible_children = household(
+            "mb_child_benefit_eligible_children", period
+        )
+        p = parameters(period).gov.provinces.mb.benefits.mbcb
+        capped_children_count = min_(eligible_children, p.max_child_count)
+        # <= 6
+
+        income = household("adjusted_family_net_income", period)
+        base_amount = capped_children_count * p.base
+        reduction = select(
+            [
+                capped_children_count == 1,
+                capped_children_count == 2,
+                capped_children_count == 3,
+                capped_children_count == 4,
+                capped_children_count == 5,
+                capped_children_count >= 6,
+            ],
+            [
+                p.reduction.one_child.calc(income),
+                p.reduction.two_children.calc(income),
+                p.reduction.three_children.calc(income),
+                p.reduction.four_children.calc(income),
+                p.reduction.five_children.calc(income),
+                p.reduction.six_or_more_children.calc(income),
+            ],
+            default=0,
+        )
+        return max_(0, base_amount - reduction)
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_child.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_child.py
new file mode 100644
index 000000000..85025fc55
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_child.py
@@ -0,0 +1,14 @@
+from policyengine_canada.model_api import *
+
+
+class mb_child_benefit_eligible_child(Variable):
+    value_type = bool
+    entity = Person
+    label = "Manitoba child benefit eligible child"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    def formula(person, period, parameters):
+        age = person("age", period)
+        p = parameters(period).gov.provinces.mb.benefits.mbcb
+        return age < p.eligible_age
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_children.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_children.py
new file mode 100644
index 000000000..9650de507
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/benefits/child_benefit/mb_child_benefit_eligible_children.py
@@ -0,0 +1,11 @@
+from policyengine_canada.model_api import *
+
+
+class mb_child_benefit_eligible_children(Variable):
+    value_type = int
+    entity = Household
+    label = "Manitoba child benefit eligible children"
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+
+    adds = ["mb_child_benefit_eligible_child"]
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_non_refundable_credits.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_non_refundable_credits.py
new file mode 100644
index 000000000..644c04854
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_non_refundable_credits.py
@@ -0,0 +1,11 @@
+from policyengine_canada.model_api import *
+
+
+class mb_non_refundable_credits(Variable):
+    value_type = float
+    entity = Person
+    label = "Manitoba non-refundable credits"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+    adds = "gov.provinces.mb.tax.income.credits.non_refundable"
diff --git a/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_refundable_credits.py b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_refundable_credits.py
new file mode 100644
index 000000000..546b78640
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/mb/tax/income/credits/mb_refundable_credits.py
@@ -0,0 +1,11 @@
+from policyengine_canada.model_api import *
+
+
+class mb_refundable_credits(Variable):
+    value_type = float
+    entity = Household
+    label = "Manitoba refundable tax credits"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = ProvinceCode.MB
+    adds = "gov.provinces.mb.tax.income.credits.refundable"
diff --git a/policyengine_canada/variables/household/income/household/household_benefits.py b/policyengine_canada/variables/household/income/household/household_benefits.py
new file mode 100644
index 000000000..331f1730b
--- /dev/null
+++ b/policyengine_canada/variables/household/income/household/household_benefits.py
@@ -0,0 +1,21 @@
+from policyengine_canada.model_api import *
+
+
+class household_benefits(Variable):
+    value_type = float
+    entity = Household
+    label = "benefits"
+    unit = CAD
+    definition_period = YEAR
+    adds = [
+        "child_benefit",
+        "dental_benefit",
+        # Manitoba
+        "mb_child_benefit",
+        # New Brunswick
+        "nb_child_benefit",
+        # Nunavut
+        "nu_child_benefit",
+        # Yukon
+        "yt_child_benefit",
+    ]


Test patch:
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit.yaml
new file mode 100644
index 000000000..a31fa1018
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit.yaml
@@ -0,0 +1,194 @@
+- name: Manitoba Child Benefit Amount with 1 child and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 1
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 420
+
+- name: Manitoba Child Benefit Amount with 1 child and intermidate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 1
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 342.7 #partial deduction rate is 0.0773
+
+- name: Manitoba Child Benefit Amount with 1 child and high income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 1
+    adjusted_family_net_income: 25_000
+  output:
+    mb_child_benefit: 0
+
+- name: Manitoba Child Benefit Amount with 2 children and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 2
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 840
+
+- name: Manitoba Child Benefit Amount with 2 children and intermediate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 2
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 685.4 #partial deduction rate is 0.1546
+
+- name: Manitoba Child Benefit Amount with 2 children and high income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 2
+    adjusted_family_net_income: 25_000
+  output:
+    mb_child_benefit: 0
+  
+- name: Manitoba Child Benefit Amount with 3 child and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 3
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 1_260
+
+- name: Manitoba Child Benefit Amount with 3 child and intermediate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 3
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 1_028.2 #partial deduction rate is 0.2318
+
+- name: Manitoba Child Benefit Amount with 3 children and high income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 3
+    adjusted_family_net_income: 20_436
+  output:
+    mb_child_benefit: 0
+
+- name: Manitoba Child Benefit Amount with 4 children and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 4
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 1_680
+    
+- name: Manitoba Child Benefit Amount with 4 children and intermediate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 4
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 1_448.2
+
+- name: Manitoba Child Benefit Amount with 4 children and high income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 4
+    adjusted_family_net_income: 25_000
+  output:
+    mb_child_benefit: 0
+
+- name: Manitoba Child Benefit Amount with 5 children and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 5
+    adjusted_family_net_income: 14_999
+  output:
+    mb_child_benefit: 2_100
+
+- name: Manitoba Child Benefit Amount with 5 children and intermediate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 5
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 1_868.2
+
+- name: Manitoba Child Benefit Amount with 5 children and high income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 5
+    adjusted_family_net_income: 25_000
+  output:
+    mb_child_benefit: 0
+
+- name: Manitoba Child Benefit Amount with 6 or more children and low income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 6
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 2_520
+
+- name: Manitoba Child Benefit Amount with 6 and more children and intermediate income
+  period: 2023
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 6
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 2_288.2
+
+- name: Manitoba Child Benefit Amount with 6 or more children and high income
+  period: 2023
+  absolute_error_margin: 2
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 6
+    adjusted_family_net_income: 25_865
+  output:
+    mb_child_benefit: 0
+
+- name: Manitoba Child Benefit Amount with 8 children and low income
+  period: 2023
+  absolute_error_margin: 2
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 8
+    adjusted_family_net_income: 14_000
+  output:
+    mb_child_benefit: 2_520  
+
+- name: Manitoba Child Benefit Amount with 8 children and intermdeiate income
+  period: 2023
+  absolute_error_margin: 2
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 8
+    adjusted_family_net_income: 16_000
+  output:
+    mb_child_benefit: 2_288.2  
+
+- name: Manitoba Child Benefit Amount with 8 children and high income
+  period: 2023
+  absolute_error_margin: 2
+  input:
+    province_code: MB
+    mb_child_benefit_eligible_children: 8
+    adjusted_family_net_income: 25_865
+  output:
+    mb_child_benefit: 0
+
+
diff --git a/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit_eligible_child.yaml b/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit_eligible_child.yaml
new file mode 100644
index 000000000..289d17c9f
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/mb/tax/income/benefits/mb_child_benefit_eligible_child.yaml
@@ -0,0 +1,15 @@
+- name: Manitoba child benefit eligible child 
+  period: 2023
+  input:
+    province_code: MB
+    age: 16
+  output:
+    mb_child_benefit_eligible_child: true
+
+- name: Manitoba child benefit ineligible child 
+  period: 2023
+  input:
+    province_code: MB
+    age: 22
+  output:
+    mb_child_benefit_eligible_child: false