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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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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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( b* R/ @5 R2 {目前,联邦个税是阶梯式的:
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* e7 @8 \; U0 Z' S+ x7 QFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less! R* q1 p& @2 Q' Q& x3 {. z, _' `
Use this column if your taxable income is more than $41,544, but not more than $83,0887 a) R6 t, |& b4 M( A
Use this column if your taxable income is more than $83,088, but not more than $128,800, [* {. A7 Y5 {5 t
Use this column if your taxable income is more than $128,800
/ I. [( {; ?! L" V8 S* b4 IEnter your taxable income from line 260 of your return18 `: z! J0 e' u) m+ P7 V O: Y
Base amount− 0− 41,544$ O" q/ v; h' l u+ ?1 ]
− 83,0880 V7 p' Z3 \% J: J3 L
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3& H+ |& R8 d9 D9 }: L) y
Federal tax rate× 15%× 22%× 26%× 29%4& b$ Y% ^; e3 J
Multiply the amount on line 3 by the tax rate on line 4====5) [ N8 ]# Q9 ]/ q' `
Tax on the amount from line 2+ 0+ 6,2323 }# b& x: Q) D
+ 15,371
6 {, [) p r! C5 k+ 27,256
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# l) }+ A) t! p+ b, f# c; y, aAdd lines 5 and 6====70 s7 q$ o2 U: p) J
{& m( L( k% z% R. j1 Q: a4 ~3 R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, +
1 h6 q& [8 T( P9 P# j# Z" Q6 b12.5% on the next $31,903, +$ ~0 j$ z$ @5 ^* T- b! \9 ]
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
, Z; N! N& y- i7 K' k' _13.8% on the next $31,985, +
% ^0 C1 z! J% I: g/ ^16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +& q: c# ]( q2 o' n) U, G; Y
14.95% on the next $29,590, +5 t% n2 N; e, l2 \
16.67% on the next $33,820 +
: r: e- \+ j" _" f8 }17.5% on the next $57,0000 c# I% d; }4 F# w2 {: R
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, ++ v* n* E" E) N: V
12.1% on the next $37,150, +, z6 d; l) a; x
12.4% on the next $46,496, +! u# R1 v% C; C2 b: Z/ h' w
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, +
0 W3 F& G5 B" n, N/ Z9.15% on the next $37,776, +* r+ `% W2 F( Y
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
& b( J% }, u" M12.75% on the next $36,000, +
( y- J5 D K# y& j' t0 ^17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +9 J2 W. M0 U' v# l3 B! E
13% on the next $75,992, +
! ^, n1 ^. }$ W1 C' |2 l1 V6 N15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
& ^ r: v. B; P7.7% on the next $36,147, +
) k1 P$ a( X4 P% S+ A7 X- [: ?) F10.5% on the next $10,708, +
- q7 S' |" | i12.29% on the next $17,786, +% m2 f+ v( P0 i
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +# w; I {' t( c! J3 s! R6 w) n6 y" a- p
9.68% on the next $41,544, ++ F- r& ~! o3 ?# y. O
11.44% on the next $45,712, +' U& g. U! S/ X& T: F' T9 b! D- d
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, + g+ l, S8 u; c, |7 n# y1 Q$ k
8.6% on the next $37,627, +
! g$ J. |4 n. b ~" a12.2% on the next $47,092, +
& ?# J1 Q" [3 I% r+ r8 U14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +* l- t: Z3 k' P# r; {: {
7% on the next $39,612, +
. U7 D/ M5 {8 r# Z# h% f9% on the next $49,576, +. _( ?5 Y b4 N' {7 @
11.5% on the amount over $128,800+ q, W* {! P$ T o- r
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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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