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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ) y4 Z& \- s/ p) R8 }5 k8 ~9 e. B% N
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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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目前,联邦个税是阶梯式的:
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, q! }1 i% W- M+ H6 N. ~4 AFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less. ?, i2 H, e3 h( E+ `3 _0 ]
Use this column if your taxable income is more than $41,544, but not more than $83,088& L, Q- O+ F# O. ~% F3 n
Use this column if your taxable income is more than $83,088, but not more than $128,800 y6 C3 c4 X: O, E1 a
Use this column if your taxable income is more than $128,800
4 ~( Q1 e& ?( m% G" h/ Z1 K n% nEnter your taxable income from line 260 of your return1' {4 U3 p0 D5 }( U) {5 E$ q
Base amount− 0− 41,544
. @2 {& c2 f$ ~7 N6 j− 83,088
* }: n7 Z( G( D- m0 l− 128,800
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$ R9 ?8 X; q* T8 B: ULine 1 minus line 2 (this amount cannot be negative)====3
% V M5 I* F% z( n6 H; vFederal tax rate× 15%× 22%× 26%× 29%4' ]" } T$ z3 ?5 q+ x
Multiply the amount on line 3 by the tax rate on line 4====5. Q( b; m+ J% _9 h4 B. r4 x
Tax on the amount from line 2+ 0+ 6,232
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+ 27,256
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2 I0 T6 T/ q4 P7 T4 O( [6 y$ g6 R9 TAdd lines 5 and 6====7
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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, +
3 j6 U K6 q9 A8 Z12.5% on the next $31,903, +
# Y! ~8 ]( m( D- l: C- l; {( Q13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, ++ V% P0 h6 E' P y, r
13.8% on the next $31,985, +
) d, k+ n3 U6 z( R1 j [* z16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +3 h* @) q0 W0 R( @
14.95% on the next $29,590, +
: ]( f0 ]7 {# g1 x5 z. P8 ?- i16.67% on the next $33,820 +
2 U7 t) q. Q' M' E0 b& w17.5% on the next $57,000; d) V. O' ~8 V0 y
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +5 s, x. r( h& k) t
12.1% on the next $37,150, +! j0 b4 b" @# v) h: I3 M: v6 h
12.4% on the next $46,496, +. D4 n5 Y2 h2 x' s3 Z$ G4 c
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, ++ k! N; {/ n$ v. |) i
9.15% on the next $37,776, +, B7 E5 s: W; O6 m$ e9 n
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +% m, e! n& v# g& J; ~! o- |1 y" l* A
12.75% on the next $36,000, +& \3 |# L4 M6 W3 D
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
9 e, r+ c+ [% p, J# S13% on the next $75,992, +
! t2 R( b4 H4 B! C; N15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +- Y( t. P! m2 I @, ^' w
7.7% on the next $36,147, +( [ J7 O0 i) g0 C ^* c
10.5% on the next $10,708, +! Y; W* \$ `7 G
12.29% on the next $17,786, +' x& g1 J' J0 S" x* V& m
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +$ X5 @) B1 @3 z+ S2 ~& {1 E! m" @
9.68% on the next $41,544, +5 ?' P. }% ?2 o
11.44% on the next $45,712, +
5 g) F) Y0 X2 H7 |/ q# U9 u6 S, h12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
, t/ m- i4 M. ]4 {# V8.6% on the next $37,627, +4 \$ J# Y5 g/ E2 l
12.2% on the next $47,092, +7 G: f" `! U; F0 n" N5 u
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
+ C: Q% `8 g; s7% on the next $39,612, +& D" s+ G1 j) @: m' u; {6 o* l
9% on the next $49,576, +
/ T. [' N: d8 `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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