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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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, E! C0 ~) ]& z7 A6 {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。
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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8 k5 I0 A( t& \9 x& [; J% w8 S目前,联邦个税是阶梯式的:
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l' `7 e: I5 VFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less7 U8 @4 A2 l+ J: s' g5 g" q
Use this column if your taxable income is more than $41,544, but not more than $83,088' F7 d/ B5 j; D1 \2 H
Use this column if your taxable income is more than $83,088, but not more than $128,800
3 D- D B' L4 hUse this column if your taxable income is more than $128,800% n' z, y2 o1 G7 Z8 ?1 r' N9 q
Enter your taxable income from line 260 of your return1
- k& ~, D) W- c$ w4 iBase amount− 0− 41,5445 l3 S' `9 n- }! w4 D" Y
− 83,088
9 f" q$ w; I4 K. V: _! H− 128,800
+ p" ?/ T$ T- P: e21 [$ p. v5 E- {, S ^
Line 1 minus line 2 (this amount cannot be negative)====3
/ a* ?) B! c; `$ n/ N. JFederal tax rate× 15%× 22%× 26%× 29%4
; z% }" x6 I/ U; sMultiply the amount on line 3 by the tax rate on line 4====5: y6 X& J. U! `9 E
Tax on the amount from line 2+ 0+ 6,232/ x0 p V1 W! q$ J( m% r3 P" x2 z) e
+ 15,371: x& ^7 o9 V1 Y! m: z/ ?% k; n" [. P
+ 27,256
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* S: ?0 K) O7 b6 b. A1 WAdd lines 5 and 6====7
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1 ^' g7 Q8 C/ s! [1 }唯有Alberta的个税是一刀切的:1 K% p5 s$ h( u
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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, +" P Q* C6 P3 i0 l1 t1 K' ]/ J
12.5% on the next $31,903, +8 X. Q' s- K' T0 D1 w5 ~$ u7 n
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
$ A8 V% |- i' m, {! c( m13.8% on the next $31,985, +
. F7 x+ t1 V- B0 ~% f% S16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +$ i. C$ ]/ T4 c. r0 j" p) q6 ?# R, w! k) S
14.95% on the next $29,590, +
: f% v* b3 c3 ^, V. m16.67% on the next $33,820 +
5 _* {/ a6 m) o17.5% on the next $57,0005 I% X, q* C3 o; _7 `% d
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
! \( v4 S, |7 B- I12.1% on the next $37,150, +, w1 E, F5 A8 Y3 O& q9 j* y& n
12.4% on the next $46,496, +4 }% }$ n1 Q7 q
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 K% `7 K8 x/ u5 o2 w; S
9.15% on the next $37,776, +; S- A& l. j6 d. g0 {% b# N4 i
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
' Z: k0 ~3 p7 z: X- W0 Q5 A6 U: Q12.75% on the next $36,000, +
8 H) e6 N6 s j; m4 N6 u. u17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
3 ^) D6 j; F0 X+ e13% on the next $75,992, +
6 y9 {, F( ~1 R( h15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +, X8 b# f3 s) \
7.7% on the next $36,147, +
* L0 X( l. r* Z: c6 A10.5% on the next $10,708, +
4 v1 b2 {) R- P+ k, V; X9 g12.29% on the next $17,786, +( f% p' N: B. u6 \
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
1 b4 b" w# R, P, y+ y9.68% on the next $41,544, +
, x! ` o2 {/ J: y! N; x11.44% on the next $45,712, +2 ~/ P4 h2 B% G- \. d% B' @
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, ++ a" Y) C' _# ^
8.6% on the next $37,627, +9 ]. w5 A5 [/ g3 A
12.2% on the next $47,092, +
( U( n) H2 V' V7 ~5 V1 t1 H14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +6 A+ B" @+ e' u0 J! t
7% on the next $39,612, +
, ^0 F2 d H0 b& v, Y9% on the next $49,576, +7 R9 U I% E5 D9 _# Q
11.5% on the amount over $128,800
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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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