From f21c749fce6e7c9f9bcd89da26a295d6dcd7f7d1 Mon Sep 17 00:00:00 2001
From: Ziyu Wang <70183694+zqw5219@users.noreply.github.com>
Date: Tue, 10 Oct 2023 23:08:28 +0000
Subject: [PATCH 1/4] fixes #450

---
 changelog_entry.yaml                           |  4 ++++
 .../dividend_tax_credit/noneligible_rate.yaml  | 13 +++++++++++++
 .../dividend_tax_credit/taxable_rate.yaml      | 13 +++++++++++++
 .../nt_dividend_tax_credit.py                  | 18 ++++++++++++++++++
 .../nt_dividend_tax_credit_eligible.py         | 14 ++++++++++++++
 5 files changed, 62 insertions(+)
 create mode 100644 policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/noneligible_rate.yaml
 create mode 100644 policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
 create mode 100644 policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
 create mode 100644 policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb..8872fd2fa 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Initial country package contents.
\ No newline at end of file
diff --git a/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/noneligible_rate.yaml b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/noneligible_rate.yaml
new file mode 100644
index 000000000..e6ec0c0ae
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/noneligible_rate.yaml
@@ -0,0 +1,13 @@
+description: Northwest Territories phases the dividend tax credit for non-eligible dividens at this rate.
+values:
+  2021-01-01: 0.06
+metadata:
+  unit: currency-CAD
+  label: Northwest Territories non-eligible dividend tax credit rate
+  reference:
+  - title: Income Tax Act - Section 2.32 Deduction for taxable dividends
+    href: https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40
+  - title: 2022 Northwest Territories dividend tax credit (Line 61520)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-d/5012-d-22e.pdf#page=3
+  - title: Dividend Tax Credit for 2011-2023
+    href: https://www.fin.gov.nt.ca/sites/fin/files/resources/nwt_personal_income_tax_credits_english.pdf#page=2
diff --git a/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
new file mode 100644
index 000000000..f66165511
--- /dev/null
+++ b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
@@ -0,0 +1,13 @@
+description: Northwest Territories phases the taxable dividend amount for eligible dividens at this rate.
+values:
+  2021-01-01: 0.115
+metadata:
+  unit: currency-CAD
+  label: Northwest Territories taxable dividend amount rate
+  reference:
+  - title: Income Tax Act - Section 2.32 Deduction for taxable dividends
+    href: https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40
+  - title: 2022 Northwest Territories dividend tax credit (Line 61520)
+    href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-d/5012-d-22e.pdf#page=3
+  - title: Dividend Tax Credit for 2011-2023
+    href: https://www.fin.gov.nt.ca/sites/fin/files/resources/nwt_personal_income_tax_credits_english.pdf#page=2
\ No newline at end of file
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
new file mode 100644
index 000000000..d9985dd78
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
@@ -0,0 +1,18 @@
+from policyengine_canada.model_api import *
+
+
+class nt_dividend_tax_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Northwest Territories dividend tax credit"
+    unit = CAD
+    definition_period = YEAR
+    defined_for = "nt_dividend_tax_credit_eligible"
+    reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.nt.tax.income.credits.dividend_tax_credit
+        income = person("nt_taxable_income", period)
+        non_eligible_dividends = B * p.noneligible_rate
+        eligible_credit = (A - B) * p.taxable_rate
+        return non_eligible_dividends + eligible_credit
\ No newline at end of file
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
new file mode 100644
index 000000000..3c37cb678
--- /dev/null
+++ b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
@@ -0,0 +1,14 @@
+from policyengine_canada.model_api import *
+
+
+class nt_dividend_tax_credit_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Northwest Territories dividend tax credit eligibility"
+    definition_period = YEAR
+    defined_for = ProvinceCode.NT
+    reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.provinces.nt.tax.income.credits.dividend_tax_credit
+        return 
\ No newline at end of file

From 4455a6b36a8b9842f05287b6f7b71c651d72535f Mon Sep 17 00:00:00 2001
From: Ziyu Wang <70183694+zqw5219@users.noreply.github.com>
Date: Tue, 10 Oct 2023 23:11:58 +0000
Subject: [PATCH 2/4] fixes #450

---
 changelog_entry.yaml                                        | 2 +-
 .../income/credits/dividend_tax_credit/taxable_rate.yaml    | 2 +-
 .../ab/tax/income/credits/pension/ab_pension_credit.yaml    | 2 +-
 .../credits/dividend_tax_credit/nt_dividend_tax_credit.py   | 6 ++++--
 .../dividend_tax_credit/nt_dividend_tax_credit_eligible.py  | 6 ++++--
 5 files changed, 11 insertions(+), 7 deletions(-)

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index 8872fd2fa..721249788 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -1,4 +1,4 @@
 - bump: minor
   changes:
     added:
-    - Initial country package contents.
\ No newline at end of file
+    - Initial country package contents.
diff --git a/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
index f66165511..8c0064dd3 100644
--- a/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
+++ b/policyengine_canada/parameters/gov/provinces/nt/tax/income/credits/dividend_tax_credit/taxable_rate.yaml
@@ -10,4 +10,4 @@ metadata:
   - title: 2022 Northwest Territories dividend tax credit (Line 61520)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5012-d/5012-d-22e.pdf#page=3
   - title: Dividend Tax Credit for 2011-2023
-    href: https://www.fin.gov.nt.ca/sites/fin/files/resources/nwt_personal_income_tax_credits_english.pdf#page=2
\ No newline at end of file
+    href: https://www.fin.gov.nt.ca/sites/fin/files/resources/nwt_personal_income_tax_credits_english.pdf#page=2
diff --git a/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/pension/ab_pension_credit.yaml b/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/pension/ab_pension_credit.yaml
index e3c23fabd..a9faa8c92 100644
--- a/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/pension/ab_pension_credit.yaml
+++ b/policyengine_canada/tests/gov/provinces/ab/tax/income/credits/pension/ab_pension_credit.yaml
@@ -20,4 +20,4 @@
     pension_and_savings_plan_income: 0
     province_code: AB
   output:
-    ab_pension_credit: 0
\ No newline at end of file
+    ab_pension_credit: 0
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
index d9985dd78..aa1fc7549 100644
--- a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
+++ b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
@@ -11,8 +11,10 @@ class nt_dividend_tax_credit(Variable):
     reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.provinces.nt.tax.income.credits.dividend_tax_credit
+        p = parameters(
+            period
+        ).gov.provinces.nt.tax.income.credits.dividend_tax_credit
         income = person("nt_taxable_income", period)
         non_eligible_dividends = B * p.noneligible_rate
         eligible_credit = (A - B) * p.taxable_rate
-        return non_eligible_dividends + eligible_credit
\ No newline at end of file
+        return non_eligible_dividends + eligible_credit
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
index 3c37cb678..85488b6a5 100644
--- a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
+++ b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
@@ -10,5 +10,7 @@ class nt_dividend_tax_credit_eligible(Variable):
     reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
 
     def formula(person, period, parameters):
-        p = parameters(period).gov.provinces.nt.tax.income.credits.dividend_tax_credit
-        return 
\ No newline at end of file
+        p = parameters(
+            period
+        ).gov.provinces.nt.tax.income.credits.dividend_tax_credit
+        return

From 2e962eab429b54a95bd1bcd8f6c1b7980fc9be5f Mon Sep 17 00:00:00 2001
From: Ziyu Wang <70183694+zqw5219@users.noreply.github.com>
Date: Tue, 10 Oct 2023 23:14:24 +0000
Subject: [PATCH 3/4] fixes #450

---
 changelog_entry.yaml | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index 721249788..22c0c5b0b 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -1,4 +1,4 @@
 - bump: minor
   changes:
     added:
-    - Initial country package contents.
+    - Northwest Territories dividend tax credit.

From 2756317c06464a537d7af527d9a19f9ed7aa74ff Mon Sep 17 00:00:00 2001
From: Ziyu Wang <70183694+zqw5219@users.noreply.github.com>
Date: Thu, 12 Oct 2023 21:03:50 +0000
Subject: [PATCH 4/4] fixes #450

---
 .../nt/tax/income/nt_dividend_tax_credit.yaml    |  8 ++++++++
 .../nt_dividend_tax_credit.py                    | 16 +++++++++++++---
 .../nt_dividend_tax_credit_eligible.py           | 16 ----------------
 .../household/income/taxable_dividend_income.py  |  9 +++++++++
 .../income/taxable_other_than_dividend_income.py |  9 +++++++++
 5 files changed, 39 insertions(+), 19 deletions(-)
 create mode 100644 policyengine_canada/tests/gov/provinces/nt/tax/income/nt_dividend_tax_credit.yaml
 delete mode 100644 policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
 create mode 100644 policyengine_canada/variables/household/income/taxable_dividend_income.py
 create mode 100644 policyengine_canada/variables/household/income/taxable_other_than_dividend_income.py

diff --git a/policyengine_canada/tests/gov/provinces/nt/tax/income/nt_dividend_tax_credit.yaml b/policyengine_canada/tests/gov/provinces/nt/tax/income/nt_dividend_tax_credit.yaml
new file mode 100644
index 000000000..d718c19b6
--- /dev/null
+++ b/policyengine_canada/tests/gov/provinces/nt/tax/income/nt_dividend_tax_credit.yaml
@@ -0,0 +1,8 @@
+- name: Calculation 2022 # (39,000 * 0.06) + ((39,800 - 39,000) * 0.115) = 2,432
+  period: 2022
+  input:
+    province_code: NT
+    taxable_dividend_income: 39_800
+    taxable_other_than_dividend_income: 39_000
+  output:
+    nt_dividend_tax_credit: 2_432
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
index aa1fc7549..995511f4e 100644
--- a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
+++ b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit.py
@@ -7,7 +7,7 @@ class nt_dividend_tax_credit(Variable):
     label = "Northwest Territories dividend tax credit"
     unit = CAD
     definition_period = YEAR
-    defined_for = "nt_dividend_tax_credit_eligible"
+    defined_for = ProvinceCode.NT
     reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
 
     def formula(person, period, parameters):
@@ -15,6 +15,16 @@ def formula(person, period, parameters):
             period
         ).gov.provinces.nt.tax.income.credits.dividend_tax_credit
         income = person("nt_taxable_income", period)
-        non_eligible_dividends = B * p.noneligible_rate
-        eligible_credit = (A - B) * p.taxable_rate
+        taxable_dividend_income = person.household(
+            "taxable_dividend_income", period
+        )
+        taxable_other_than_dividend_income = person.household(
+            "taxable_other_than_dividend_income", period
+        )
+        non_eligible_dividends = (
+            taxable_other_than_dividend_income * p.noneligible_rate
+        )
+        eligible_credit = (
+            taxable_dividend_income - taxable_other_than_dividend_income
+        ) * p.taxable_rate
         return non_eligible_dividends + eligible_credit
diff --git a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py b/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
deleted file mode 100644
index 85488b6a5..000000000
--- a/policyengine_canada/variables/gov/provinces/nt/tax/income/credits/dividend_tax_credit/nt_dividend_tax_credit_eligible.py
+++ /dev/null
@@ -1,16 +0,0 @@
-from policyengine_canada.model_api import *
-
-
-class nt_dividend_tax_credit_eligible(Variable):
-    value_type = bool
-    entity = Person
-    label = "Northwest Territories dividend tax credit eligibility"
-    definition_period = YEAR
-    defined_for = ProvinceCode.NT
-    reference = "https://www.justice.gov.nt.ca/en/files/legislation/income-tax/income-tax.a.pdf#page=40"
-
-    def formula(person, period, parameters):
-        p = parameters(
-            period
-        ).gov.provinces.nt.tax.income.credits.dividend_tax_credit
-        return
diff --git a/policyengine_canada/variables/household/income/taxable_dividend_income.py b/policyengine_canada/variables/household/income/taxable_dividend_income.py
new file mode 100644
index 000000000..5ac760822
--- /dev/null
+++ b/policyengine_canada/variables/household/income/taxable_dividend_income.py
@@ -0,0 +1,9 @@
+from policyengine_canada.model_api import *
+
+
+class taxable_dividend_income(Variable):
+    value_type = float
+    entity = Household
+    label = "dividend income"
+    unit = CAD
+    definition_period = YEAR
diff --git a/policyengine_canada/variables/household/income/taxable_other_than_dividend_income.py b/policyengine_canada/variables/household/income/taxable_other_than_dividend_income.py
new file mode 100644
index 000000000..001d343ac
--- /dev/null
+++ b/policyengine_canada/variables/household/income/taxable_other_than_dividend_income.py
@@ -0,0 +1,9 @@
+from policyengine_canada.model_api import *
+
+
+class taxable_other_than_dividend_income(Variable):
+    value_type = float
+    entity = Household
+    label = "other than dividend income"
+    unit = CAD
+    definition_period = YEAR