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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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9 w" S0 S, [0 q$ |* ?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。2 n! ]9 w) _1 F/ K
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income tax,本来就是杀富济贫。Alberta 10%一刀切。) t) d/ d5 M7 M$ K
# _! w0 R1 X9 C# O* J目前,联邦个税是阶梯式的:7 O: [0 }5 \" L& f: [9 [
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
" q0 e- L o5 x$ B7 I+ XUse this column if your taxable income is more than $41,544, but not more than $83,088
4 r: D% p: C$ @2 a) E) }Use this column if your taxable income is more than $83,088, but not more than $128,800
/ g, a" C1 b3 Q6 l. RUse this column if your taxable income is more than $128,800" A9 `5 h* o+ U7 z
Enter your taxable income from line 260 of your return15 A3 _: T+ ]7 N( B4 H
Base amount− 0− 41,544
3 _. B# ^; z: N1 }: P− 83,088( `: X/ \9 @; e2 U
− 128,800" O7 ~, ]1 ~ J. F' Q
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Line 1 minus line 2 (this amount cannot be negative)====3
* i/ _# P: |% G; A+ f: Y% R4 ZFederal tax rate× 15%× 22%× 26%× 29%4
3 U/ r" L/ O0 \1 x8 ^* D$ iMultiply the amount on line 3 by the tax rate on line 4====5
- S( [; [) v3 P& D; TTax on the amount from line 2+ 0+ 6,232
- Y% U0 ^) Y; F2 O+ 15,371
: W: t1 e6 R; E" `5 k+ 27,256$ \# ]5 Q$ s) u( S; @( f, x
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5 N; i; r; s1 E: j( W! oAdd lines 5 and 6====7
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$ M2 V8 ]4 h% L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 $31,904 of taxable income, +
" D$ v+ C; u) ]- y0 O3 f2 p12.5% on the next $31,903, + ?1 \+ ] f7 k. f
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
$ ]) |& d& j1 ]$ ]: }' R/ ]13.8% on the next $31,985, + u3 S3 m8 w- A- T8 g3 Y& o8 g
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
% e- {% a8 Q+ Z" P( O6 F, G14.95% on the next $29,590, +! a% K3 }7 ^) ?7 D
16.67% on the next $33,820 +8 L' B: F8 C. v% Q' N
17.5% on the next $57,000
0 X& z! d2 ?/ n+ s8 i. Z( x* T& F, x% e21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
" ?# r( K: y3 }12.1% on the next $37,150, +0 C- w+ ~' a% r
12.4% on the next $46,496, +
/ d( v. Q' [! m. J4 U12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, + \; o( j9 o+ n
9.15% on the next $37,776, +& g4 ~; f" {1 p" u9 P* t6 `
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
& p% l- U' @5 C, K8 o1 ^/ ?. K! W12.75% on the next $36,000, +* A9 o/ N* E$ A% r6 P5 c) X
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +/ b( s$ | J0 t' l/ r8 L, d/ z% O( E: y! P
13% on the next $75,992, +/ [& A( ^. ]8 {0 o& m" z% J
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
7 L6 h% `% L3 [ i7.7% on the next $36,147, +) Y7 P% O0 k# ~6 Y# W$ p
10.5% on the next $10,708, +
% Y2 y8 ]4 v4 v6 i5 Q; G* b6 Z12.29% on the next $17,786, +" R( N7 y2 O: }
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +6 ?9 b6 j* `4 E' [: N- D
9.68% on the next $41,544, +
6 g3 l$ V( A5 h; c0 a1 ^: a11.44% on the next $45,712, +
+ n7 i E& a, K& r12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +0 ?( b6 f8 T4 l0 e7 k
8.6% on the next $37,627, +' g5 o6 }' i; R& Z+ O$ C% Q
12.2% on the next $47,092, +
+ c- h2 B' G6 Y7 u& P14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
L$ y3 E9 y( e. p) h2 _7% on the next $39,612, +* a Z3 s- R4 d9 I' Q- e% Y
9% on the next $49,576, +1 y& S3 _* T2 l! g" V s
11.5% on the amount over $128,8000 z& L$ Z( O4 i! B6 f7 o
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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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