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本帖最后由 翠花 于 2011-3-15 23:51 编辑 & o7 ?1 C; V5 y& a& r e7 s
; t- X7 w [9 X. Y6 g8 ?1 a, }Alberta是没有PST的省份,同时,Alberta也是个人收入税唯一非进阶式税率的省份。, n0 ~# P* D% ~3 w1 y
$ @7 {1 P3 c7 ?income tax,本来就是杀富济贫。Alberta 10%一刀切。
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- C% s% Z, S2 E2 q目前,联邦个税是阶梯式的:
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
9 c E8 p5 w2 g0 oUse this column if your taxable income is more than $41,544, but not more than $83,088* D @% q7 C9 U8 {1 @/ Y
Use this column if your taxable income is more than $83,088, but not more than $128,800
* @: ]5 h+ Z1 xUse this column if your taxable income is more than $128,800
& q5 M: {" u0 p) t5 ]) ~* F' PEnter your taxable income from line 260 of your return1. O ] v3 k5 b4 j$ o# l; V
Base amount− 0− 41,544
6 i8 s+ j* Z3 b- x1 D− 83,088& j3 q3 r6 ]; h9 g
− 128,800
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1 D u6 l, W, ~1 M h$ S) j0 X9 NLine 1 minus line 2 (this amount cannot be negative)====3
' R% [+ n" c! G$ _) eFederal tax rate× 15%× 22%× 26%× 29%43 X. M) T( T+ P5 d* e
Multiply the amount on line 3 by the tax rate on line 4====5
( }* N/ I4 t' }/ tTax on the amount from line 2+ 0+ 6,232* G# M. X7 }& A# ~6 i# R
+ 15,371. Z% O& w7 x! ]( ^' B0 T
+ 27,256
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5 b. z& J- S# ?! jAdd lines 5 and 6====7
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唯有Alberta的个税是一刀切的:) E) f4 k/ B6 F" h
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
# [6 ?# l" l9 B: W) Q; K& _7 |& A12.5% on the next $31,903, +& ~$ f, f4 `, K) B# `+ N5 d
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
" F% p7 |) f) F. m; [% X9 h13.8% on the next $31,985, +% s! }/ P7 ^6 e& E* k G% v
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
' ]8 z+ e/ Y0 Q( V% w14.95% on the next $29,590, +
$ b! I$ g K' D5 r# J7 D16.67% on the next $33,820 +% J* u. r! a ^% o% n7 I* {6 d
17.5% on the next $57,000 z, Q' v2 S0 q* r7 a6 [& d, V7 J
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
$ d1 R+ h: Q% o12.1% on the next $37,150, +
* h, K: _+ {* s6 i! _: \12.4% on the next $46,496, ++ n4 J0 T; j# z" j4 @6 E
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
, R" R, J( c8 Y ?: V9.15% on the next $37,776, +) F- f6 L& h2 R6 @: K; o! } k
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +2 H+ d8 a2 |6 I Z
12.75% on the next $36,000, +3 D, J* m8 `% j& t
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
6 g" W" C+ ], y) ^( p13% on the next $75,992, +
3 C1 O) D; b- c' Y" ~8 `: j15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
5 q& ]6 z+ J) C6 x/ C7 G( X$ J7.7% on the next $36,147, +
" ^6 f* _$ d% e5 z) ?10.5% on the next $10,708, +
* i8 I, F5 r7 d1 N3 ~! s3 Z12.29% on the next $17,786, +& q8 f4 G _6 b3 e
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +7 i R9 \# [ b: I5 x8 ~9 ^2 x
9.68% on the next $41,544, +8 G1 Y/ q6 m4 U# D- O6 ]; k
11.44% on the next $45,712, +0 U' i$ S* K& U% d, {/ y) e
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +1 |" w7 q3 u& w
8.6% on the next $37,627, +# w/ ^4 i; Y4 K+ x# E' q
12.2% on the next $47,092, +
6 T- A/ t& y6 u. m14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
# b: h1 f9 U Z. t- _7% on the next $39,612, +
& O- U, a. ]* _; Q! B9% on the next $49,576, +
2 h& @) x$ B- s11.5% on the amount over $128,800
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+ c6 g) Q% {( }9 k+ G0 ?2 K大家可以算一算,个人年收入大约十万以下的,在Alberta比在BC和Ontario缴的税都要多~目前Alberta的政策,是富人政策,当然也是对撼动这个省的政治格局的人群有利的政策。 |
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