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本帖最后由 翠花 于 2011-3-15 23:51 编辑 1 j- s0 S# r6 {: H! p, d L. K
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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。! j4 L% X: X# `# c5 s! V8 p
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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 $41,544 or less$ y, l5 P7 W) q% J( y2 R
Use this column if your taxable income is more than $41,544, but not more than $83,088
. `, J- u" B; P9 s, q. u' tUse this column if your taxable income is more than $83,088, but not more than $128,800, Q0 A0 F8 r9 F* y) c3 \
Use this column if your taxable income is more than $128,800, r# s# |% {9 V% ~% q1 B2 s
Enter your taxable income from line 260 of your return1
- M+ U8 P. ]1 W$ g+ dBase amount− 0− 41,544
$ N% f( @2 n$ x* ~− 83,088
) F7 K/ P% s) p5 \# i− 128,800' A9 U' {& O/ u& Z" R8 ^3 ~
2$ X6 Z; w7 m" s/ G0 {$ Z5 i. Z7 x, b
Line 1 minus line 2 (this amount cannot be negative)====3
8 _' q- a+ ]- A: t4 a: ]( U% s0 HFederal tax rate× 15%× 22%× 26%× 29%4
9 N" w; @4 N5 Q1 }0 P) X3 r8 {: AMultiply the amount on line 3 by the tax rate on line 4====5
! `( W( W) f$ x" ~' H* j- yTax on the amount from line 2+ 0+ 6,232
8 T1 ^6 Q7 g% a) T7 Q+ 15,371
# d! {" z* V! F& @, }5 u7 P+ 27,256
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7 I# {# m* N& I& Z' kAdd lines 5 and 6====7) D7 w+ Z; _6 F$ [2 _+ ` y
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唯有Alberta的个税是一刀切的:8 c- e# L8 f( p( [
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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, +
) Z3 i0 M8 k4 Y) A9 c12.5% on the next $31,903, +
& x# {2 T# |( K# A' W# K13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
8 E) R* C: c) ~13.8% on the next $31,985, +7 v, _5 Y6 Q" p) q! n6 c
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
9 H. @; U0 ]. O7 [9 O7 e/ O- k; [14.95% on the next $29,590, +
; l3 ^/ f3 d4 I16.67% on the next $33,820 +
5 \. \9 E( t& @- w e# V17.5% on the next $57,000
, @: I. F" A3 R; }; m4 ?21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
$ d u' ^/ t6 `) G Y& L0 w; Y12.1% on the next $37,150, +
! `1 _. b$ M$ [' ^1 h2 {5 P; {* e12.4% on the next $46,496, +& s7 Z8 M* h' \1 k1 D" b- C
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, +
: F2 l. R, T+ u& N8 g# v9.15% on the next $37,776, + y8 A9 M1 s$ @" z: Q: |
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
" w6 ^: M$ U" l: {, r12.75% on the next $36,000, +
+ {- c' _9 K$ G( P, E17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
6 ^2 P: M( J$ |' C, n/ V( p13% on the next $75,992, +
7 ] l# o$ {5 J$ j$ A3 R15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
/ ^) Q/ I( [( h) l9 w6 Y* |7.7% on the next $36,147, +* G; q# v* h9 E$ k0 R- o# Q, q' K
10.5% on the next $10,708, +
# u+ X& h& V5 ~ h/ T+ a12.29% on the next $17,786, +
2 W0 X, R6 w6 U* `: L% l; m1 R14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, + {2 `, z: L" v. A
9.68% on the next $41,544, +
/ {! R r z- P$ r O9 D11.44% on the next $45,712, +; M3 i5 ^. C- s9 m
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +5 j2 H6 S' b( K! y$ ^9 _9 u+ B
8.6% on the next $37,627, +% a7 V, [ h9 x! ~% G. ^ F
12.2% on the next $47,092, +/ u7 I' a) Y' e2 O1 z6 T& r
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +# q' T- O; ~1 v6 @
7% on the next $39,612, +& x% N# H! R% u! f6 t! ~
9% on the next $49,576, +9 F+ e q( C) Q* Y1 E4 p" F
11.5% on the amount over $128,800, X0 S/ Z: E# c9 B
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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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