GGIRCS/CIIP: add new CTA fuel rates for 2023

[pbastia]

Currently the system only has the CTA fuel rates until 2022. We need to add the new ones for 2023, for the internal calculations and validation to work consistently.

One can find the past data in /deploy/swrs/parameters/table/fuel_charge.sql Carbon tax rates per fuel for 2023 can be found here: https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/08040_01

Work to be done:

• [ ] create a new migration to:
  • [ ] expire the latest fuel charge records on 2023-03-31
  • [ ] add a record for 2024-04-01 to 9999-12-31 containing the 2023 rates

[pbastia]

@patriciarussellCAS since this is the last CIIP year (until March 31, 2024) we'll be covered, and I don't think it makes sense to provision for future CTA rates at this point. cc @dleard

[patriciarussellCAS]

Looks good, thanks Pierre!