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本帖最后由 翠花 于 2011-3-15 23:51 编辑 2 Y; x& ~- Y' u
8 C& w0 E0 n$ g( SAlberta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。! S7 K. r$ n% H5 Q- r
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income tax,本来就是杀富济贫。Alberta 10%一刀切。. x$ i0 V, n6 }5 t+ ^ ^0 }( E
+ h8 H/ t, W1 n# f# Y) N- b( n目前,联邦个税是阶梯式的:' ?* Q# J' c d: R$ o& w, O
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less; H6 w- u0 @' r+ B! Q
Use this column if your taxable income is more than $41,544, but not more than $83,088
% C- T# L" t/ k, B ^Use this column if your taxable income is more than $83,088, but not more than $128,800- Q# }5 d( J% [/ |
Use this column if your taxable income is more than $128,800
+ o* r# ~6 G% U$ `5 ?. ]" E& Q9 k7 sEnter your taxable income from line 260 of your return12 w( X: d7 y; F
Base amount− 0− 41,544
! y" g# `1 c# J% u/ ~− 83,0883 L+ n6 x( x' Z, R
− 128,8002 D: B1 Q- B9 M$ m
2
' D0 A+ m! \2 x; f9 E$ E/ cLine 1 minus line 2 (this amount cannot be negative)====36 Q8 J& t! X+ D
Federal tax rate× 15%× 22%× 26%× 29%4
, k- v$ N) u ~% O. \+ B5 rMultiply the amount on line 3 by the tax rate on line 4====5) @& V, H4 A# f7 W9 d, n
Tax on the amount from line 2+ 0+ 6,232, J( B* O, F9 a8 V- F M z. Q7 y
+ 15,371
8 u q. r$ `; y8 {8 X+ 27,256
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Add lines 5 and 6====7
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' V% p+ J- S$ Y% x, e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, +! U" Q8 c' b) _9 Q
12.5% on the next $31,903, +0 s9 l' {/ ?& ]6 W- z" j7 v
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
3 h9 c9 G$ M" D7 a% K) z3 Q13.8% on the next $31,985, +' H% R5 x* S* ^7 j+ V
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +' y) }2 U3 \! j7 e) W7 |; Y: S
14.95% on the next $29,590, +
, C, O0 L8 i/ f+ h3 g+ O16.67% on the next $33,820 +
) y+ a8 r" }; f8 Y17.5% on the next $57,000% b) \- M8 g# q+ f" |& u0 Z3 Q, Y5 n
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +' k8 Q8 Z6 t" p! F$ T9 |7 |" \. Q
12.1% on the next $37,150, +# ~7 A3 {1 s% S8 l6 M
12.4% on the next $46,496, +
& d+ @. g' h0 [1 y u+ v12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +1 O1 l. i' G- W* N1 U. B# O
9.15% on the next $37,776, +- i* B/ H9 ~. x; _# N
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +9 K1 g" v% X; d5 ?/ t4 Q
12.75% on the next $36,000, +
! p" r. V+ W ?17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +$ n: I. h& s1 ^9 R4 K
13% on the next $75,992, +# q z0 K5 k4 G- u8 Y* I4 f& m# c( a
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +: x" Q4 ]- Y5 A, C5 i6 L+ b
7.7% on the next $36,147, +
4 q* p! Y3 d, r" ^1 g10.5% on the next $10,708, +3 W+ f" y- c' D: J5 ^$ v" l
12.29% on the next $17,786, +, g" d7 g! z. M- H) ^& ?( n |
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +( i' c; M c S6 c: P
9.68% on the next $41,544, +
" e' ~4 V6 F' X; b11.44% on the next $45,712, +3 z& b6 {: n- w/ v* e
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +- s# W9 r* S; N0 b
8.6% on the next $37,627, +
* u1 ?/ ^3 i, B( C5 @8 w" C+ d8 v- E12.2% on the next $47,092, +
: Q- g* n; I4 [$ i4 s6 h14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +. k s! S9 [* W
7% on the next $39,612, +
, @$ }7 p, G8 [" a& X4 I) j. S7 u9% on the next $49,576, +
+ g. [) p" p5 b2 Q2 I7 F11.5% on the amount over $128,8001 }5 N9 z3 j, G1 i9 C$ a8 F% j$ ]' W
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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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