Saskatchewan Dividend Tax Credit

changelog_entry.yaml

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+- bump: minor
+  changes:
+    added:
+    - Saskatchewan Dividend Tax Credit.

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/dividend_tax_credit/eligible_cal_percent.yaml

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+description: Saskatchewan applies this weight percentage on the eligible taxable amount of dividends in calculating the total dividend tax credit.
+values: 
+  2022-01-01: 0.01695
+metadata:
+  unit: /1
+  label: Saskatchewan eligible taxable amount of dividends' weight percentage
+  reference: 
+  - title: 5008-D Worksheet SK428 - Saskatchewan 2022 
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-22e.pdf #page=3

policyengine_canada/parameters/gov/provinces/sk/tax/income/credits/dividend_tax_credit/other_than_eligible_cal_percent.yaml

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+description: Saskatchewan applies this weight percentage on the other than eligible taxable amount of dividends in calculating the total dividend tax credit.
+values: 
+  2022-01-01: 0.11
+metadata:
+  unit: /1
+  label: Saskatchewan other than eligible taxable amount of dividends' weight percentage
+  reference: 
+  - title: 5008-D Worksheet SK428 - Saskatchewan 2022 
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-22e.pdf #page=3

policyengine_canada/tests/gov/provinces/sk/tax/income/credits/sk_dividend_tax_credit.yaml

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+- name: 2022 Saskatchewan Dividend Tax Credit
+  period: 2022
+  input:
+    province_code: SK
+    sk_total_taxable_dividends: 15_000
+    sk_other_than_eligible_taxable_dividends: 1_000
+  output:
+    sk_dividend_tax_credit: 347.3

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_dividend_tax_credit/sk_dividend_tax_credit.py

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+from policyengine_canada.model_api import *
+
+
+class sk_dividend_tax_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Dividend Tax Credit"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-22e.pdf#page=3"
+    defined_for = ProvinceCode.SK
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.provinces.sk.tax.income.credits.dividend_tax_credit
+
+        taxable_dividends = person("sk_total_taxable_dividends", period)
+        other_than_eligible_taxable_dividends = person(
+            "sk_other_than_eligible_taxable_dividends", period
+        )
+
+        eligible_taxable_dividends_weight_percent = p.eligible_cal_percent
+        other_than_eligible_taxable_dividends_weight_percent = (
+            p.other_than_eligible_cal_percent
+        )
+
+        return (
+            (taxable_dividends - other_than_eligible_taxable_dividends)
+            * eligible_taxable_dividends_weight_percent
+        ) + (
+            other_than_eligible_taxable_dividends
+            * other_than_eligible_taxable_dividends_weight_percent
+        )

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_dividend_tax_credit/sk_other_than_eligible_taxable_dividends.py

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+from policyengine_canada.model_api import *
+
+
+class sk_other_than_eligible_taxable_dividends(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Taxable Dividends (Other Than Eligible)"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-22e.pdf#page=3"
+    defined_for = ProvinceCode.SK

policyengine_canada/variables/gov/provinces/sk/tax/income/credits/sk_dividend_tax_credit/sk_total_taxable_dividends.py

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+from policyengine_canada.model_api import *
+
+
+class sk_total_taxable_dividends(Variable):
+    value_type = float
+    entity = Person
+    label = "Saskatchewan Taxable Dividends (eligible and other than eligible)"
+    unit = CAD
+    definition_period = YEAR
+    reference = "https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5008-d/5008-d-22e.pdf#page=3"
+    defined_for = ProvinceCode.SK