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本帖最后由 翠花 于 2011-3-15 23:51 编辑 6 y8 r' h- U/ s7 @* E9 R
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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。" P$ P3 w0 m3 |' s9 f
1 w. J( c. S; [2 {( t目前,联邦个税是阶梯式的:
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
* i# a! ]" Y/ D% k/ J: j* W/ zUse this column if your taxable income is more than $41,544, but not more than $83,0887 r) K. N7 ?9 W* I& R+ Q& K- {. N
Use this column if your taxable income is more than $83,088, but not more than $128,8004 |3 J( G( E3 D3 J1 }
Use this column if your taxable income is more than $128,800
2 b/ {) G' p& E3 ]* w9 D& K, AEnter your taxable income from line 260 of your return1 I1 u- @2 t' ?
Base amount− 0− 41,5442 n4 E8 c L/ m3 W1 c
− 83,088
3 @8 R' h" Z& F# l) V− 128,800
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2 v: T' ~: h3 v# e' N2 V# u, A2 I! OLine 1 minus line 2 (this amount cannot be negative)====35 R8 ]/ m6 V: z5 d
Federal tax rate× 15%× 22%× 26%× 29%4
0 R- n! M0 n0 GMultiply the amount on line 3 by the tax rate on line 4====5
9 Z# t. v$ x) {6 q: rTax on the amount from line 2+ 0+ 6,232
, z5 E- L- i O" E7 w E+ 15,371
5 B3 F% |0 O* G# H+ E, d. u+ 27,256
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Add lines 5 and 6====79 o2 i2 h! t+ d
' Q' ^9 E5 u: O1 J9 w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 $31,904 of taxable income, +6 l; A4 U* X, B$ R
12.5% on the next $31,903, +2 h) h- q' D. i7 c/ z- H) j7 ^ n
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
% M8 q- D3 f' s! s+ ?13.8% on the next $31,985, +$ M2 [/ l- B6 L" `& ]( w$ @5 u6 v
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +2 ]3 P" w0 P* D% B, t$ z
14.95% on the next $29,590, +
* Z* M/ t4 j9 `& E) b* i& ^" z0 n16.67% on the next $33,820 +0 }! \1 B* m; \, }% t
17.5% on the next $57,000
; c/ u# m; a# w7 q21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +3 [2 r: c/ u# C' g% r
12.1% on the next $37,150, +9 G9 V6 y: j- A7 Q2 ?/ x; e0 q. w
12.4% on the next $46,496, +
) h5 }5 P$ p+ [. d; a) r! C5 k12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +" r- G3 t* o; o R
9.15% on the next $37,776, +
4 M' I9 q; G% U: U" V8 U- } H1 Y11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
* w* r x% ?5 c5 I' O. ^12.75% on the next $36,000, +
3 m9 h9 N: ^' H j17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +* R! B* }5 I8 p
13% on the next $75,992, +# t0 `5 S: b- H( Q' ]
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
. n" ]' g: u! D# R7.7% on the next $36,147, +
2 N" e6 D. U" f* y2 a8 j10.5% on the next $10,708, +
5 G& O* y( m2 l12.29% on the next $17,786, +8 Q9 k) Y% F& _$ J% Q5 K0 i
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +; K0 s; H8 Z5 r
9.68% on the next $41,544, +
5 ?) u8 Y5 O8 M11.44% on the next $45,712, +/ _4 C. Z3 \- X
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
, D+ `* c6 a \3 N: Q Z8.6% on the next $37,627, +
$ D( s B( D7 U3 B7 B12.2% on the next $47,092, +4 d& Z& L1 d( Z% X! k" v% z
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. [! Z, v8 a8 ?) w2 r1 A$ K. w7% on the next $39,612, +- n+ Q) D& G1 y. G
9% on the next $49,576, +
, y: o$ J1 O% p+ H$ {, n6 P$ \11.5% on the amount over $128,8001 v( ]' L( v( C! e7 y
$ R8 B. |! u- x$ b$ V4 S- T# d8 F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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