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本帖最后由 翠花 于 2011-3-15 23:51 编辑 9 A! @+ }& B- s0 O
0 B+ \# q" u, n% {2 ~3 @: xAlberta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。+ R( F2 `4 K# j! q
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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( ]3 M9 {" v# [目前,联邦个税是阶梯式的:* Y0 A3 P9 \2 M% N
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
1 ` [5 O5 Y1 F) _' r# c6 @Use this column if your taxable income is more than $41,544, but not more than $83,088
$ ^# ^* a/ N0 f6 QUse this column if your taxable income is more than $83,088, but not more than $128,8001 a+ E* A& S! M
Use this column if your taxable income is more than $128,8000 }: l( b9 m8 U, n
Enter your taxable income from line 260 of your return1
! U9 R2 v! }2 z' hBase amount− 0− 41,544, q5 `6 A- v# m2 @. V2 z. @
− 83,088
* Z( V( U# A9 u! r/ o− 128,800
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+ d8 Y3 v: h8 e! gLine 1 minus line 2 (this amount cannot be negative)====34 d: X1 Z3 g# F
Federal tax rate× 15%× 22%× 26%× 29%4
2 L! \! p' |# j: ~& [Multiply the amount on line 3 by the tax rate on line 4====5
! `4 d7 B* r N2 e% h3 m! nTax on the amount from line 2+ 0+ 6,232
' m$ N2 _( S6 ?. P3 V5 s+ 15,371
9 u8 |5 H! n% N% S! `+ 27,256
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Add lines 5 and 6====7
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' _: E8 E9 A1 Q7 F, Y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, +, [; z, q' b) ]! {2 r( T
12.5% on the next $31,903, +
( ^& _8 `& M' Y e6 ]2 H. e13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +8 ?! ~% K* H( w
13.8% on the next $31,985, +
% g7 e- K2 G u9 t4 N16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +" j4 l/ H0 F( m' l) z" B0 k
14.95% on the next $29,590, +1 i$ h9 ^3 ]6 y- _4 |
16.67% on the next $33,820 +
% V- _ V, @; G# O! y) }17.5% on the next $57,000
. g) y' I" e: y21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
: \5 X) ]+ h8 X' _6 N& R# Q12.1% on the next $37,150, +
, T" h4 U7 S% R, s7 S8 J. D/ i12.4% on the next $46,496, +1 ~' R: [* k& m: B2 B
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, +
- J- Z6 C% P7 \& A( D: @9.15% on the next $37,776, +# @2 Q3 J' e+ |+ K) N1 h# r
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +: ?3 O" e A v: I w7 r5 M
12.75% on the next $36,000, +
& Y \% Z5 e% F) m1 s17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +3 s) H% o9 w% e$ a& O- `; b
13% on the next $75,992, +
/ B7 q9 F+ Y4 Z15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
6 K) ^6 C3 \+ e. B% |+ H1 J3 e7.7% on the next $36,147, +
6 E, J w& t7 T+ x5 l) J5 E10.5% on the next $10,708, +
! V* `4 U: t5 w3 I* _: D: q7 e12.29% on the next $17,786, +. T" g# l1 e" w' t8 Y
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +2 M0 ?* j9 r8 A8 ^9 R& ?
9.68% on the next $41,544, +4 \4 x% X- t: V% @! p
11.44% on the next $45,712, +! q0 @& Q, ~' k- c" h
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +7 f( ~ r# ?; E% t+ g* S% m
8.6% on the next $37,627, +
# C9 B: J6 }: x3 P" A1 v; u" S9 L$ ?3 E12.2% on the next $47,092, +
1 |5 R. G5 I( r& `/ S14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +1 f5 c/ F, s) Q) r; D
7% on the next $39,612, +$ @/ m0 a. G. j0 A
9% on the next $49,576, +
: U$ P# ~& C! Z/ _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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