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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。2 {. d0 g3 [" i3 z7 @7 z" f/ P$ B
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income tax,本来就是杀富济贫。Alberta 10%一刀切。7 ?4 `! j4 H+ `( S
0 T3 ]; A+ ~, X# U目前,联邦个税是阶梯式的:
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4 L: n- L; Y; `9 ]Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less2 D# ^, U# y/ C9 H5 q/ `0 h
Use this column if your taxable income is more than $41,544, but not more than $83,088
& Z+ J/ A3 ]5 ^# N9 X8 Q% k' H* JUse this column if your taxable income is more than $83,088, but not more than $128,800* E% Z/ ~1 \ c2 [* L" ]9 ^7 a
Use this column if your taxable income is more than $128,8000 j z x' {! }* z7 t
Enter your taxable income from line 260 of your return1
, {2 E/ y: W( D! lBase amount− 0− 41,544
( i3 G/ o$ I' d' h. G: W k− 83,088
; V" W% b! f. X− 128,800
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8 x( h7 N# l% N) R4 HLine 1 minus line 2 (this amount cannot be negative)====38 n8 [1 z' a# e, f
Federal tax rate× 15%× 22%× 26%× 29%4
# w/ ~4 u0 N3 L, t9 cMultiply the amount on line 3 by the tax rate on line 4====5. J8 G1 D; ]) n+ U7 d
Tax on the amount from line 2+ 0+ 6,232
3 L7 d8 f5 k$ ~+ 15,371
, a: ?8 e% K+ r1 p3 ?+ 27,256
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3 m2 Z1 \( }* X1 cAdd 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, +0 K4 z1 K5 s! O& Z
12.5% on the next $31,903, +
/ [" V/ t7 |* m/ P13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, + E' K) n9 V% \7 o; _& y
13.8% on the next $31,985, +( J+ Q6 f. E4 B! g3 J2 i2 S. G; s
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
7 |. Z; E: i: O F. I5 x14.95% on the next $29,590, +
9 E! Z: m, _4 _& Z4 ]; h16.67% on the next $33,820 +
) K2 i C: y: I; f17.5% on the next $57,000' E1 F5 R% Q8 T m5 I k2 S2 s
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
D$ x0 f4 i2 z9 U. Y G, S7 F12.1% on the next $37,150, +
) I) m3 r+ F% \. h' {9 F( {% H12.4% on the next $46,496, +8 D1 j. b" h$ K
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +; y% A6 z$ s1 f' I4 I
9.15% on the next $37,776, +% v% R3 V4 v: O# g! ?
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +7 m( Z! @4 ^. p, X( e: R' f
12.75% on the next $36,000, +
' S" G! S+ B1 p6 b; p# @17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
8 V3 Z" t* X. q- t7 v, Y13% on the next $75,992, +* V1 T; ]6 z0 d( J
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +* l: r7 x4 X( _) D
7.7% on the next $36,147, +
6 @$ V* |' k# v2 Z" ~10.5% on the next $10,708, + ?7 T$ c p$ X m6 A5 ~
12.29% on the next $17,786, +4 e. s2 E0 a5 R. i8 W* e; ~+ Y
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +, f4 M5 u; l% u3 Z# }
9.68% on the next $41,544, +" c( a& X$ b& `6 v4 u% Y
11.44% on the next $45,712, +
/ Z, e. K% n: B; p* |& C; W# I3 }' V12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
4 x+ u& O! X/ R1 [1 ~8.6% on the next $37,627, +
6 G0 F( f: V' M' |( I0 Q* @% |12.2% on the next $47,092, +7 j; U5 f( Y9 p) z5 f
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
; A" I% s4 N2 [7 Z! y! `7% on the next $39,612, +
- F0 r4 O- y! K9 @ z9% on the next $49,576, +1 Z( j$ f$ |# U+ w/ m/ r; y
11.5% on the amount over $128,8003 T- z. c+ p9 z* T
" S$ @% M1 `0 T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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