 鲜花( 150)  鸡蛋( 0)
|
本帖最后由 翠花 于 2011-3-15 23:51 编辑 ' Y& ` d: f: b! r c, r5 p
: O" K% g1 J6 u( L8 Y O8 f
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。' ?9 w6 Z9 ^& `0 J
4 _0 \4 F! U) `: K
income tax,本来就是杀富济贫。Alberta 10%一刀切。) J( o3 |, Y4 i) B y4 M
" L4 H6 N6 Y4 B4 v7 a. S
目前,联邦个税是阶梯式的:
. c4 Z& I, d' x5 P% g; J7 s5 S' i5 o
Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
% G0 N/ g9 W C; S1 s7 g# X9 aUse this column if your taxable income is more than $41,544, but not more than $83,088' p& N: l! \4 G+ x3 e
Use this column if your taxable income is more than $83,088, but not more than $128,8001 N0 ?% s+ Z# s) F, d& T6 E5 R
Use this column if your taxable income is more than $128,800
* h7 m9 k3 e: B* u# X, T) y( \Enter your taxable income from line 260 of your return14 J7 Q! {6 U; G& Z1 ?1 T
Base amount− 0− 41,544
: ?6 q! p; t9 |1 f9 Y− 83,088
. b3 G% J+ D$ {− 128,800& B% Q* f7 W! Q+ G8 @' h
2& y y, F, A) ?% b
Line 1 minus line 2 (this amount cannot be negative)====38 u) o$ l! Q4 C0 y: w! f. c& V; G* m2 O4 M
Federal tax rate× 15%× 22%× 26%× 29%4
4 W" V7 O' I# ~& b, g2 }Multiply the amount on line 3 by the tax rate on line 4====5
& ?2 h3 H0 ]$ B! |, FTax on the amount from line 2+ 0+ 6,232
! |4 z$ y! i2 \+ g, F6 h+ 15,3716 M1 h V' R5 y, z3 Z
+ 27,256
7 {. \) v$ p) d3 y. b% z& u6
0 G# t5 u* y5 e" Y7 j/ G. F+ q# UAdd lines 5 and 6====7
5 q5 }1 v2 g: G: y7 x
- d; @5 f$ p6 F. O2 C唯有Alberta的个税是一刀切的: m+ O8 j/ K& _, R
+ x! _' O b4 e( p7 f8 ~Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +2 L. Z% ~* c, c* d# U. m
12.5% on the next $31,903, +6 |) ^* a' @. `' O0 o6 S
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
* U5 V$ W& u$ Z r13.8% on the next $31,985, +8 Q6 S- ]/ p+ \: V! l$ O8 K) f
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +9 x7 A- r, Y' @
14.95% on the next $29,590, +
/ T' A+ f6 S! k% N9 m16.67% on the next $33,820 +. g+ f( Z4 R' `" S! C+ X& b3 W
17.5% on the next $57,000 A0 ] N0 T' R! t" i; E- A# F. h2 z: N
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +' W( ?# a8 Q. s1 i
12.1% on the next $37,150, +
3 z# G5 ?* j+ s# ~8 J/ n12.4% on the next $46,496, +4 ~7 s# `3 ^ a/ B( W* R, @
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +; l6 q$ w& Z) c( H0 M
9.15% on the next $37,776, +
6 u3 S1 @) m2 ^' {! E {" L: @& Q11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
- K* i1 S: Z8 v12.75% on the next $36,000, +
! @; n: V4 o* ~17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +' h: d* U0 x% M, P# x
13% on the next $75,992, +
7 ^; s V `3 A$ z% m: c15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +3 W# N8 @7 S Q% ?: A! Y
7.7% on the next $36,147, +
& `" R. ~! ~ y! A: z/ E10.5% on the next $10,708, +7 y J- l+ c$ @; }7 `0 I0 u
12.29% on the next $17,786, +! a! W" `+ [8 ~2 \
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +# u" Z+ o- V$ n) I
9.68% on the next $41,544, +
, A' T! t0 @. s" N9 O- t4 F11.44% on the next $45,712, +1 k/ p9 l7 K# F f
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, + p2 F$ ^, t# @: z4 z& \
8.6% on the next $37,627, +) Y. o" s& {+ Q& @4 z; h
12.2% on the next $47,092, +
, u. B( `9 K# h( K* ]$ N/ p14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
8 h# z) n6 A2 U, r4 s7 y- C2 v7% on the next $39,612, +
( n5 z |2 {5 Z6 G0 w% z9% on the next $49,576, +
! ]4 V6 ^4 s! J, t; t* b+ v; n11.5% on the amount over $128,800
2 b$ q3 l( w: _; B* V0 [1 L8 l5 Z: B
Q* {3 e* w4 ^, _2 S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。 |
|