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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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* d/ _5 p( C3 @: g: H9 Fincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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" N2 Z* c0 x8 C, @% q& u8 X目前,联邦个税是阶梯式的:# o$ w ~% ~2 X! e/ o2 S+ q, q: x
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less! Q4 _" ~, A/ V; l& n2 [* G2 e
Use this column if your taxable income is more than $41,544, but not more than $83,088& q/ Z/ X# U% J3 m r8 Z
Use this column if your taxable income is more than $83,088, but not more than $128,800
6 \& ~/ {+ d% O- {, CUse this column if your taxable income is more than $128,800
6 g |2 ^3 q( j/ @- U0 uEnter your taxable income from line 260 of your return1
9 C. t* g0 q0 {- _6 WBase amount− 0− 41,544
% R( j+ E* t$ u* B' n1 I− 83,088: l, Y. u( e; W/ ]& a' R
− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
+ E- B- H: R8 L- j* Y# e" `8 zFederal tax rate× 15%× 22%× 26%× 29%4/ f Z, G! `2 q5 a# a
Multiply the amount on line 3 by the tax rate on line 4====5
* k, x8 n: |7 Z- D4 n s+ U" VTax on the amount from line 2+ 0+ 6,232
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Add lines 5 and 6====7
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6 O" Z3 ^$ H. G+ A3 u Q唯有Alberta的个税是一刀切的:
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" M' X y. X) w4 z" _& YProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +: y& l2 s( }; k) n% |" p: L! G% z
12.5% on the next $31,903, +
6 @/ d3 t6 U0 v; V; V5 j' v7 i13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
4 B- b3 H( M+ [' {13.8% on the next $31,985, +
. a; v# V4 Z. e1 p% r. ?& k16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +; z/ |2 C3 m0 B$ |8 H0 X
14.95% on the next $29,590, +: C$ q6 Y2 U5 Q( s) t) I4 f2 J
16.67% on the next $33,820 +) B* Q9 j% j6 M
17.5% on the next $57,000( ?* F0 u7 B; y) Q& V9 g
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, + T& r& ^9 c0 k: i. G
12.1% on the next $37,150, +
5 |! H. u. o$ {) T! v! f12.4% on the next $46,496, +
: V0 {* k; t6 Y; s% W12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
4 X9 W# g t y9 u( r9.15% on the next $37,776, +$ d1 e0 M. r8 q/ @9 M! v
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
8 N6 J; P3 Z+ r0 Z) H/ l12.75% on the next $36,000, +: t+ O" s! D _1 Z- [
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
4 s7 V8 Q) f/ Z6 |5 U3 ^7 Z% u& r13% on the next $75,992, +
: j2 v5 ^7 M$ \. O; }' C6 U- B- m15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +2 Y. r/ l' T6 m3 p
7.7% on the next $36,147, +
/ N7 [% F6 k: p) N10.5% on the next $10,708, +1 t1 Z8 d% ^1 z4 I7 `
12.29% on the next $17,786, +
: f9 H* ]( ^7 _+ n! i/ H14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +0 n6 t3 l+ s7 s* r
9.68% on the next $41,544, +
+ D. z' {. M1 _( B11.44% on the next $45,712, +
! A$ {* T; {7 W5 H5 ^# l4 t2 e12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
5 d4 r0 M9 V+ f# K( A8.6% on the next $37,627, +( v4 k3 X5 O1 ?, d0 {" a
12.2% on the next $47,092, +! f6 v+ f1 q( `% U9 `5 g
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +! I# d8 R5 z6 Q0 W1 m. a
7% on the next $39,612, +) s& r% J" Z! k/ y2 ~6 g
9% on the next $49,576, +
. ?/ F8 A" d2 K8 [/ x* F4 X4 v {11.5% on the amount over $128,800: M# M: e3 o$ @/ `$ P* J0 w
8 S( C+ N2 t0 i6 D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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