Implement childcare expense deductions and benefits

changelog.d/540.added.md

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+Added child care expense deductions and provincial child care benefits (Ontario CARE credit, BC ACCB, BC CCFRI, Alberta subsidy).

policyengine_canada/model_api.py

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 )
 from policyengine_canada.tools.general import *
 
-
 CAD = "currency-CAD"
 
 

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/age_limit.yaml

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+description: The Income Tax Act sets this maximum age for a child to qualify for the child care expense deduction, unless the child has a disability.
+values:
+  2015-01-01: 16
+metadata:
+  unit: year
+  period: year
+  label: Child care expense deduction age limit
+  reference:
+    - title: Income Tax Act, s. 63(3) — definition of "eligible child" — Maximum age without disability
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part A — Eligible child age limit
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=2

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/child_income_limit.yaml

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+description: The Income Tax Act sets this maximum net income for an eligible child claiming the child care expense deduction.
+values:
+  2023-01-01: 15_000
+  2024-01-01: 15_705
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Child income limit for child care expense deduction
+  note: "Documents ITA s. 63(3)(b) child income limit. Not used in formula — implementing this check would create a circular dependency (child's net income depends on the deduction being calculated)."
+  reference:
+    - title: Income Tax Act, s. 63(3) — definition of "eligible child", paragraph (b)
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024) — Eligible child income limit
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=2
+    - title: CRA T778 Child Care Expenses Deduction (2023) — Eligible child income limit
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-23e.pdf#page=2

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/earned_income_fraction.yaml

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+description: The Income Tax Act limits the child care expense deduction to this fraction of the claimant's earned income.
+values:
+  2015-01-01: 0.6667
+metadata:
+  unit: /1
+  period: year
+  label: Earned income fraction for child care expense deduction
+  reference:
+    - title: Income Tax Act, s. 63(1) — paragraph (e) — Two-thirds earned income limit
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part D — Earned income fraction
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=4

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/age_threshold.yaml

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+description: The Income Tax Act sets this age threshold that determines the annual child care expense amount per eligible child.
+values:
+  2015-01-01: 7
+metadata:
+  unit: year
+  period: year
+  label: Age threshold for child care expense limits
+  reference:
+    - title: Income Tax Act, s. 63(3) — definition of "annual child care expense amount" — Age threshold between limit tiers
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part B — Age threshold for expense limits
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=3

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/disabled.yaml

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+description: The Income Tax Act sets this maximum annual child care expense amount for a child eligible for the disability tax credit.
+values:
+  2015-01-01: 11_000
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Child care expense limit for children with disabilities
+  reference:
+    - title: Income Tax Act, s. 63(3) — "annual child care expense amount", paragraph (a) — Limit for disabled child
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part B — Limit per disabled child
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=3

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/over_7.yaml

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+description: The Income Tax Act sets this maximum annual child care expense amount for a child aged 7 to 16.
+values:
+  2015-01-01: 5_000
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Child care expense limit for children 7-16
+  reference:
+    - title: Income Tax Act, s. 63(3) — "annual child care expense amount", paragraph (c) — Limit for child aged 7 to 16
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part B — Limit per child aged 7 to 16
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=3

policyengine_canada/parameters/gov/cra/deductions/child_care_expense/limit/under_7.yaml

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+description: The Income Tax Act sets this maximum annual child care expense amount for a child under age 7.
+values:
+  2015-01-01: 8_000
+metadata:
+  unit: currency-CAD
+  period: year
+  label: Child care expense limit for children under 7
+  reference:
+    - title: Income Tax Act, s. 63(3) — "annual child care expense amount", paragraph (b) — Limit for child under 7
+      href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-63.html
+    - title: CRA T778 Child Care Expenses Deduction (2024), Part B — Limit per child under 7
+      href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t778/t778-24e.pdf#page=3

policyengine_canada/parameters/gov/provinces/ab/benefits/child_care/age_threshold/preschool.yaml

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+description: Alberta applies the preschool child care subsidy schedule to children below this age.
+values:
+  2024-01-01: 5
+metadata:
+  unit: year
+  period: year
+  label: Alberta child care subsidy preschool age threshold
+  note: Preschool parent subsidy was discontinued April 1, 2025, replaced by $15/day Affordability Grant paid to providers. These 2024 rates were valid prior to discontinuation but the official page no longer displays them.
+  reference:
+    - title: Alberta Child Care Subsidy Program — Preschool age eligibility (2024)
+      href: https://www.alberta.ca/child-care-subsidy

policyengine_canada/parameters/gov/provinces/ab/benefits/child_care/age_threshold/school_age_max.yaml

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+description: Alberta applies the school-age child care subsidy schedule to children up to and including this age.
+values:
+  2024-01-01: 12
+metadata:
+  unit: year
+  period: year
+  label: Alberta child care subsidy school-age maximum age
+  note: Age threshold for school-age subsidy (kindergarten through grade 6).
+  reference:
+    - title: Alberta Child Care Subsidy Program — School-age age eligibility (2024)
+      href: https://www.alberta.ca/child-care-subsidy

policyengine_canada/parameters/gov/provinces/ab/benefits/child_care/subsidy_schedule/preschool.yaml

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+description: Alberta provides this amount as the monthly child care subsidy for preschool-age children under the Alberta Child Care Subsidy program.
+brackets:
+  - threshold:
+      2024-01-01: 0
+    amount:
+      2024-01-01: 266
+  - threshold:
+      2024-01-01: 120_000
+    amount:
+      2024-01-01: 253
+  - threshold:
+      2024-01-01: 125_000
+    amount:
+      2024-01-01: 239
+  - threshold:
+      2024-01-01: 130_000
+    amount:
+      2024-01-01: 226
+  - threshold:
+      2024-01-01: 135_000
+    amount:
+      2024-01-01: 213
+  - threshold:
+      2024-01-01: 140_000
+    amount:
+      2024-01-01: 200
+  - threshold:
+      2024-01-01: 145_000
+    amount:
+      2024-01-01: 186
+  - threshold:
+      2024-01-01: 150_000
+    amount:
+      2024-01-01: 173
+  - threshold:
+      2024-01-01: 155_000
+    amount:
+      2024-01-01: 160
+  - threshold:
+      2024-01-01: 160_000
+    amount:
+      2024-01-01: 146
+  - threshold:
+      2024-01-01: 165_000
+    amount:
+      2024-01-01: 133
+  - threshold:
+      2024-01-01: 170_000
+    amount:
+      2024-01-01: 120
+  - threshold:
+      2024-01-01: 175_000
+    amount:
+      2024-01-01: 106
+  - threshold:
+      2024-01-01: 180_000
+    amount:
+      2024-01-01: 0
+
+metadata:
+  type: single_amount
+  amount_unit: currency-CAD
+  threshold_unit: currency-CAD
+  label: Alberta child care subsidy schedule (preschool, facility-based)
+  note: Preschool parent subsidy was discontinued April 1, 2025, replaced by $15/day Affordability Grant paid to providers. These 2024 rates were valid prior to discontinuation but the official page no longer displays them.
+  reference:
+    - title: Alberta Child Care Subsidy Program — Preschool monthly subsidy rates by family income (2024)
+      href: https://www.alberta.ca/child-care-subsidy

policyengine_canada/parameters/gov/provinces/ab/benefits/child_care/subsidy_schedule/school_age.yaml

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+description: Alberta provides this amount as the monthly child care subsidy for school-age children under the Alberta Child Care Subsidy program.
+brackets:
+  - threshold:
+      2024-01-01: 0
+    amount:
+      2024-01-01: 366
+  - threshold:
+      2024-01-01: 50_000
+    amount:
+      2024-01-01: 348
+  - threshold:
+      2024-01-01: 55_000
+    amount:
+      2024-01-01: 311
+  - threshold:
+      2024-01-01: 60_000
+    amount:
+      2024-01-01: 275
+  - threshold:
+      2024-01-01: 65_000
+    amount:
+      2024-01-01: 238
+  - threshold:
+      2024-01-01: 70_000
+    amount:
+      2024-01-01: 201
+  - threshold:
+      2024-01-01: 75_000
+    amount:
+      2024-01-01: 165
+  - threshold:
+      2024-01-01: 80_000
+    amount:
+      2024-01-01: 128
+  - threshold:
+      2024-01-01: 85_000
+    amount:
+      2024-01-01: 92
+  - threshold:
+      2024-01-01: 90_000
+    amount:
+      2024-01-01: 0
+
+metadata:
+  type: single_amount
+  amount_unit: currency-CAD
+  threshold_unit: currency-CAD
+  label: Alberta child care subsidy schedule (school-age, facility-based)
+  note: Rates set by ministerial policy, published at alberta.ca. Verified against official website March 2026. Covers kindergarten through grade 6, facility-based, 50+ hours/month.
+  reference:
+    - title: Alberta Child Care Subsidy Program — School-age monthly subsidy rates by family income (2024)
+      href: https://www.alberta.ca/child-care-subsidy

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/age/max_age.yaml

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+description: >-
+  British Columbia provides the Affordable Child Care Benefit for children
+  under this age.
+values:
+  2018-01-01: 13
+metadata:
+  unit: year
+  period: year
+  label: BC ACCB maximum eligible age
+  reference:
+    - title: BC Affordable Child Care Benefit — Eligibility, maximum eligible child age
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/age/preschool.yaml

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+description: >-
+  British Columbia applies the preschool benefit rate starting at this age
+  for the Affordable Child Care Benefit.
+values:
+  2018-01-01: 3
+metadata:
+  unit: year
+  period: year
+  label: BC ACCB preschool age threshold
+  reference:
+    - title: BC Affordable Child Care Benefit — Rates and payments, preschool age threshold
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/age/school_age.yaml

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+description: >-
+  British Columbia applies the school-age benefit rate starting at this age
+  for the Affordable Child Care Benefit.
+values:
+  2018-01-01: 5
+metadata:
+  unit: year
+  period: year
+  label: BC ACCB school age threshold
+  reference:
+    - title: BC Affordable Child Care Benefit — Rates and payments, school-age threshold
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/age/toddler.yaml

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+description: >-
+  British Columbia applies the toddler benefit rate starting at this age
+  (in years) for the Affordable Child Care Benefit.
+values:
+  2018-01-01: 1.583
+metadata:
+  unit: year
+  period: year
+  label: BC ACCB toddler age threshold (19 months)
+  reference:
+    - title: BC Affordable Child Care Benefit — Rates and payments, toddler age threshold (19 months)
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/base_family_size.yaml

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+description: >-
+  British Columbia applies the family size income adjustment for each
+  household member beyond this base count for the Affordable Child Care
+  Benefit.
+values:
+  2018-01-01: 2
+metadata:
+  unit: person
+  period: year
+  label: BC ACCB base family size
+  reference:
+    - title: BC Affordable Child Care Benefit — Eligibility, base family size for income adjustment
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/family_size_adjustment.yaml

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+description: British Columbia reduces adjusted family income by this amount per family member beyond the first two for the Affordable Child Care Benefit.
+values:
+  2018-01-01: 2_000
+metadata:
+  unit: currency-CAD
+  period: year
+  label: BC Affordable Child Care Benefit family size adjustment
+  reference:
+    - title: BC Affordable Child Care Benefit — Eligibility, family size income adjustment
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/income_limit.yaml

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+description: British Columbia limits adjusted family income to this amount for eligibility under the Affordable Child Care Benefit.
+values:
+  2018-01-01: 111_000
+metadata:
+  unit: currency-CAD
+  period: year
+  label: BC Affordable Child Care Benefit income limit
+  reference:
+    - title: BC Affordable Child Care Benefit — Eligibility, maximum family income limit
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/eligibility-estimate-funding
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/age_19_to_36_months.yaml

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+description: British Columbia provides this maximum monthly Affordable Child Care Benefit for children aged 19 to 36 months in licensed group care.
+values:
+  2018-01-01: 1_060
+metadata:
+  unit: currency-CAD
+  period: month
+  label: BC Affordable Child Care Benefit max for 19-36 months
+  reference:
+    - title: BC Affordable Child Care Benefit — Maximum monthly benefit for children aged 19 to 36 months
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/preschool_age.yaml

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+description: British Columbia provides this maximum monthly Affordable Child Care Benefit for preschool-age children in licensed group care.
+values:
+  2018-01-01: 550
+metadata:
+  unit: currency-CAD
+  period: month
+  label: BC Affordable Child Care Benefit max for preschool age
+  reference:
+    - title: BC Affordable Child Care Benefit — Maximum monthly benefit for preschool-age children
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024

policyengine_canada/parameters/gov/provinces/bc/benefits/child_care/max_amount/school_age.yaml

@@ -0,0 +1,12 @@
+description: British Columbia provides this maximum monthly Affordable Child Care Benefit for school-age children in licensed group care.
+values:
+  2018-01-01: 415
+metadata:
+  unit: currency-CAD
+  period: month
+  label: BC Affordable Child Care Benefit max for school age
+  reference:
+    - title: BC Affordable Child Care Benefit — Maximum monthly benefit for school-age children
+      href: https://www2.gov.bc.ca/gov/content/family-social-supports/caring-for-young-children/childcarebc-programs/child-care-benefit/information-for-families/rates-payments
+    - title: Early Learning and Child Care Regulation, B.C. Reg. 189/2024
+      href: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/189_2024