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本帖最后由 翠花 于 2011-3-15 23:51 编辑 8 ?" N' U# |7 _+ K+ ~' o% }3 K
0 C0 a) t' y$ l0 X oAlberta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。
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. q4 w/ U0 H4 U. n+ B0 T9 _7 Mincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的:1 _7 F4 g$ H/ D. t0 @6 L8 v: G
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
* g+ {; b1 o/ d1 h, {- _Use this column if your taxable income is more than $41,544, but not more than $83,088
+ q$ G% E' I0 _5 [Use this column if your taxable income is more than $83,088, but not more than $128,800
9 G( I" j7 x# w/ B1 m# x; D. |Use this column if your taxable income is more than $128,800- J4 y$ g1 v2 s9 a1 p
Enter your taxable income from line 260 of your return1
0 i6 v3 i+ H% E+ \. bBase amount− 0− 41,544, g, s- ?' j$ v3 ^. H# N; H
− 83,088+ Z- e: a# @& h" j: h
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
8 G8 d; y/ Z" t2 ]/ E6 y$ UFederal tax rate× 15%× 22%× 26%× 29%44 C% x8 d \5 p2 C* G# h
Multiply the amount on line 3 by the tax rate on line 4====56 I9 Y3 Y) z, E& {: _6 t
Tax on the amount from line 2+ 0+ 6,232
+ K$ J: V, e P; ~% D5 A. [' J+ 15,371
{* O4 H6 g4 S+ 27,256: Q. o( @) }# E: B" o. h
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Add lines 5 and 6====7/ k0 A) K5 j4 Z# [& V
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唯有Alberta的个税是一刀切的:
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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, +
- r( r8 v1 g; d% N- j3 D2 j, ~12.5% on the next $31,903, +
0 _; L& d8 Z/ ~# j+ ^' U* ~13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +1 l5 m |- Z8 w
13.8% on the next $31,985, +. h& X# H1 Y% \3 ~- E/ @' X2 T
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +$ A" k3 {- E0 G% i
14.95% on the next $29,590, +3 i* W$ h9 Q9 G+ P: L0 \
16.67% on the next $33,820 +4 F) P) h; @$ L( `' t/ n
17.5% on the next $57,000
% X0 G, B+ I1 V! W! B21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +& d, w! W7 `8 C: p
12.1% on the next $37,150, +
& x/ X: Z- V4 k+ w+ @7 b12.4% on the next $46,496, +( o5 O3 g& L& K
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, +
2 a7 W( f, `! O2 j9.15% on the next $37,776, +; G; H( u* \- n% R
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
. ^: g8 k# h' p6 S# a$ F12.75% on the next $36,000, + b! Y! y" |. \0 L
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
. p/ R5 v! ]. v3 o0 E' H/ _8 h" ]& V13% on the next $75,992, +& |8 b( Z P1 q" T% W
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
# N& x; W9 G+ i$ R. m7.7% on the next $36,147, +
+ f! s6 P% L# U! S& P10.5% on the next $10,708, +; Z/ W% C4 k6 ^4 x" F+ j, v5 S
12.29% on the next $17,786, +
6 C& M( |4 Z3 u3 `, F/ f0 U14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +: C* e5 g8 |1 S* X( o
9.68% on the next $41,544, +
* R, ?% ^9 {* m2 W+ w& s( w! q11.44% on the next $45,712, +* a/ F9 b' U& u& ?- O3 J, i
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
4 l2 `" \( O$ D- @3 w- |* f8.6% on the next $37,627, +
1 T" L! f/ Z0 K12.2% on the next $47,092, +
2 {9 b9 m! |* d) @. s' G; \9 Q14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +9 j/ l I" ^( O9 d1 c( \
7% on the next $39,612, +
7 ]) Q& C+ h! y: L& L9% on the next $49,576, +
; q/ m" t+ \1 f' U0 b- d( x( D4 v11.5% on the amount over $128,800# A1 B8 D; u9 T# S \% |3 d7 Z
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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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