Improve reference titles, metadata, and documentation comments

PavelMakarchuk · claude · PavelMakarchuk · commit 48ee15660912 · 2026-02-26T17:23:21.000-05:00
Add rates to CWB phase-in/phase-out reference titles (27%/15%/7.5%),
include bracket rates in income tax schedule T4127 references, add
period metadata to OAS parameters, and add clarifying comments for
date conventions, rural supplement alignment, training credit thresholds,
and climate action province amount changes.

Co-Authored-By: Claude Opus 4.6 &lt;noreply@anthropic.com&gt;
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/family.yaml
@@ -37,9 +37,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB phase-in for 2022 tax year (family threshold = $26,177, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494)
+  - title: CRA CWB phase-in for 2023 tax year (family threshold = $28,494, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833)
+  - title: CRA CWB phase-in for 2024 tax year (family threshold = $29,833, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639)
+  - title: CRA CWB phase-in for 2025 tax year (family threshold = $30,639, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/base/single.yaml
@@ -37,9 +37,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB phase-in for 2022 tax year (single threshold = $22,944, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975)
+  - title: CRA CWB phase-in for 2023 tax year (single threshold = $24,975, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149)
+  - title: CRA CWB phase-in for 2024 tax year (single threshold = $26,149, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855)
+  - title: CRA CWB phase-in for 2025 tax year (single threshold = $26,855, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_in/disability_supplement.yaml
@@ -37,9 +37,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB disability supplement phase-in for 2022 tax year (threshold = $32,244, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098)
+  - title: CRA CWB disability supplement phase-in for 2023 tax year (threshold = $35,098, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748)
+  - title: CRA CWB disability supplement phase-in for 2024 tax year (threshold = $36,748, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740)
+  - title: CRA CWB disability supplement phase-in for 2025 tax year (threshold = $37,740, rate = 27%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/family.yaml
@@ -31,9 +31,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB phase-out for 2022 tax year (family threshold = $26,177, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494)
+  - title: CRA CWB phase-out for 2023 tax year (family threshold = $28,494, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833)
+  - title: CRA CWB phase-out for 2024 tax year (family threshold = $29,833, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639)
+  - title: CRA CWB phase-out for 2025 tax year (family threshold = $30,639, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/base/single.yaml
@@ -33,9 +33,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB phase-out for 2022 tax year (single threshold = $22,944, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975)
+  - title: CRA CWB phase-out for 2023 tax year (single threshold = $24,975, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149)
+  - title: CRA CWB phase-out for 2024 tax year (single threshold = $26,149, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855)
+  - title: CRA CWB phase-out for 2025 tax year (single threshold = $26,855, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_one_spouse_disabled.yaml
@@ -31,9 +31,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB disability supplement phase-out for 2022 tax year (family, one spouse disabled, threshold = $42,197, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932)
+  - title: CRA CWB disability supplement phase-out for 2023 tax year (family, one spouse disabled, threshold = $45,932, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091)
+  - title: CRA CWB disability supplement phase-out for 2024 tax year (family, one spouse disabled, threshold = $48,091, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389)
+  - title: CRA CWB disability supplement phase-out for 2025 tax year (family, one spouse disabled, threshold = $49,389, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/family_with_two_spouses_disabled.yaml
@@ -31,9 +31,9 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB disability supplement phase-out for 2022 tax year (family, two spouses disabled, threshold = $42,197, rate = 7.5%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932)
+  - title: CRA CWB disability supplement phase-out for 2023 tax year (family, two spouses disabled, threshold = $45,932, rate = 7.5%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091)
+  - title: CRA CWB disability supplement phase-out for 2024 tax year (family, two spouses disabled, threshold = $48,091, rate = 7.5%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389)
+  - title: CRA CWB disability supplement phase-out for 2025 tax year (family, two spouses disabled, threshold = $49,389, rate = 7.5%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
diff --git a/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml b/policyengine_canada/parameters/gov/cra/benefits/cwb/phase_out/disability_supplement/single.yaml
@@ -31,10 +31,10 @@ metadata:
     href: https://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-96.html#h-299725
   - title: CRA CWB disability supplement phase-out for 2022 tax year (single threshold = $32,244, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-22e.pdf
-  - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098)
+  - title: CRA CWB disability supplement phase-out for 2023 tax year (single threshold = $35,098, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-23e.pdf
-  - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748)
+  - title: CRA CWB disability supplement phase-out for 2024 tax year (single threshold = $36,748, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-24e.pdf
-  - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740)
+  - title: CRA CWB disability supplement phase-out for 2025 tax year (single threshold = $37,740, rate = 15%)
     href: https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/5007-tc/5007-tc-25e.pdf
   
diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/amount/base.yaml
@@ -6,6 +6,7 @@ values:
   2025-01-01: 8_881
 metadata:
   unit: currency-CAD
+  period: year
   name: old_age_security_pension_base_amount
   label: Old Age Security Pension Base Amount
   reference:
diff --git a/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml b/policyengine_canada/parameters/gov/cra/benefits/old_age_security_pension/repayment_tax.yaml
@@ -29,10 +29,12 @@ brackets:
         2023-12-31: 0.15
         2024-12-31: 0.15
 
+# Date keys use YYYY-12-31 convention: e.g. 2024-12-31 applies to the 2025 tax year
 metadata:
   type: marginal_rate
   rate_unit: /1
   threshold_unit: currency-CAD
+  period: year
   label: Repayment tax
   reference:
     - title: Government of Canada - Old Age Security Pension Recovery Tax
diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/amount.yaml
@@ -128,9 +128,10 @@ metadata:
       href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html
     - title: Climate Action Incentive amounts for July 2022 - June 2023 (e.g. ON individual = $373, AB = $539, SK = $550, MB = $416)
       href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-carbon-rebate/how-much.html
-    - title: Climate Action Incentive payment amounts for 2023-24 (e.g. ON individual = $488, AB = $772, SK = $680, MB = $528)
+    - title: Climate Action Incentive payment amounts for 2023-24 (e.g. ON = $488, AB = $772, NL = $656, NS = $496, NB = $368, PE = $480)
       href: https://www.canada.ca/en/department-finance/news/2022/11/climate-action-incentive-payment-amounts-for-2023-24.html
-    - title: Canada Carbon Rebate amounts for 2024-25 (e.g. ON individual = $560, AB = $900, SK = $752, MB = $600)
+    # NL, NS, PE amounts decrease in 2024-25 due to carbon pricing backstop adjustments
+    - title: Canada Carbon Rebate amounts for 2024-25 (e.g. ON = $560, AB = $900, NL = $596, NS = $412, NB = $380, PE = $440)
       href: https://www.canada.ca/en/department-finance/news/2024/02/canada-carbon-rebate-amounts-for-2024-25.html
   breakdown:
     - climate_action_incentive_category
diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/climate_action_incentive/rural.yaml
@@ -1,4 +1,5 @@
 description: Canada supplements the climate action incentive amount for rural citizens of the provinces.
+# Effective date uses July 1 to align with benefit payment year (Apr-Mar)
 values:
   2022-07-01: 0.1
   2024-07-01: 0.2
diff --git a/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml b/policyengine_canada/parameters/gov/cra/tax/income/credits/training/amount.yaml
@@ -38,3 +38,4 @@ metadata:
       href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/how-much-you-can-get.html
     - title: Who can claim - Canada training credit (ages 26-65, income thresholds)
       href: https://www.canada.ca/en/revenue-agency/services/child-family-benefits/canada-training-credit/who-can-claim.html
+    # Upper threshold tracks the 4th federal income tax bracket threshold each year
diff --git a/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml b/policyengine_canada/parameters/gov/cra/tax/income/income_tax_schedule.yaml
@@ -24,7 +24,7 @@ brackets:
       values:
         2019-01-01: 95_259
         2020-01-01: 97_069
-        2021-01-01: 98_040 
+        2021-01-01: 98_040
         2022-01-01: 100_392
         2023-01-01: 106_717
         2024-01-01: 111_733
@@ -36,7 +36,7 @@ brackets:
       values:
         2019-01-01: 147_667
         2020-01-01: 150_473
-        2021-01-01: 151_978 
+        2021-01-01: 151_978
         2022-01-01: 155_625
         2023-01-01: 165_430
         2024-01-01: 173_205
@@ -71,16 +71,16 @@ metadata:
   - title: T4127 Payroll Deductions Formulas - 113th Edition (2021 rates)
     href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-113th-edition-effective-january-1-2021/t4127-jan-payroll-deductions-formulas-computer-programs.html
   # 2022 rates
-  - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 rates)
+  - title: T4127 Payroll Deductions Formulas - 115th Edition (2022 brackets at 15%/20.5%/26%/29%/33%)
     href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-115th-edition-effective-january-1-2022/t4127-jan-payroll-deductions-formulas-computer-programs.html
   # 2023 rates
-  - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 rates)
+  - title: T4127 Payroll Deductions Formulas - 117th Edition (2023 brackets at 15%/20.5%/26%/29%/33%)
     href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-117th-edition-effective-january-1-2023/t4127-jan-payroll-deductions-formulas.html
   # 2024 rates
-  - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 rates)
+  - title: T4127 Payroll Deductions Formulas - 119th Edition (2024 brackets at 15%/20.5%/26%/29%/33%)
     href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/payroll-deductions-t4127-payroll-deductions-formulas/t4127-jan-119th-edition-effective-january-1-2024/t4127-jan-payroll-deductions-formulas-computer-programs.html
-  # 2025 rates
-  - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 rates)
+  # 2025 rates — first bracket rate reduced from 15% to 14.5% pending enactment
+  - title: T4127 Payroll Deductions Formulas - 120th Edition (2025 brackets at 14.5%/20.5%/26%/29%/33%)
     href: https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html
   - title: Department of Finance - Delivering a middle-class tax cut (2025 rate reduction)
     href: https://www.canada.ca/en/department-finance/news/2025/05/delivering-a-middle-class-tax-cut.html
