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本帖最后由 翠花 于 2011-3-15 23:51 编辑 . ?; v" Q/ k7 z( ]0 C
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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。
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9 L8 {8 x3 u6 f目前,联邦个税是阶梯式的:# |* N* X6 ?( T
' w; N& l) m- X$ e* P7 r, GFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
# v7 O# K5 x' N$ \% D1 X3 H- h9 TUse this column if your taxable income is more than $41,544, but not more than $83,088
* i( H0 l" h# g' T7 |Use this column if your taxable income is more than $83,088, but not more than $128,800& n% l ?9 B3 @ c& c" e# A, S3 E) f
Use this column if your taxable income is more than $128,800
! g. o& r+ W9 v* SEnter your taxable income from line 260 of your return13 C2 s+ ` b' m
Base amount− 0− 41,544
/ g b/ x) z5 T: r, v− 83,088
' {* h+ [0 J% r6 g5 q9 \& h− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
: M- ]9 {; D9 g) X" m; v" xFederal tax rate× 15%× 22%× 26%× 29%4
' K- m- `8 c+ S) B6 n2 xMultiply the amount on line 3 by the tax rate on line 4====5
! a, _% j, T5 z% A# M- \Tax on the amount from line 2+ 0+ 6,232
2 X" d) B8 x V& {6 u/ w [+ 15,371& Y- r" _# A2 A% S8 }. ?! }8 A
+ 27,256
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( ~$ F- i% j+ {# oAdd lines 5 and 6====79 \# H i- g& g& W v7 }
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唯有Alberta的个税是一刀切的:! l5 y4 g! a; c" v* k" b
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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, +
( {3 N7 t' E9 W12.5% on the next $31,903, +
5 \$ b# x/ Z( K/ P. a13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +- k3 @! m2 X, g0 V' E5 h6 y6 d
13.8% on the next $31,985, +. ~ J' ^; T4 @7 ]/ `4 S& |/ g
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
* b" k9 [8 U" Q& N& J14.95% on the next $29,590, +
& O1 G+ @/ f& y6 S16.67% on the next $33,820 +
6 K% b4 r( x6 Y5 \17.5% on the next $57,000
7 Q& L2 [ M# T2 S: [21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +3 x2 [# U0 p1 Z7 }) F: I9 m
12.1% on the next $37,150, +
" K' T1 E, k o1 k( T. V% ~12.4% on the next $46,496, +
) n" u# ~8 H% a$ w* e+ k2 y12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +6 M" h& l8 B& r+ {5 u
9.15% on the next $37,776, +
; Y5 C* j( E# m9 z- Q& K' m" d11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +2 V3 t. O6 U" }: b! _' Z+ o, i6 k
12.75% on the next $36,000, +
& j- u3 G% @8 R0 {1 p8 ^17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
# C* Y0 A: e$ x( L1 j13% on the next $75,992, +
0 O/ W: T& r; E' [( R- j15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
9 s" p, V" o$ q! h2 l+ t' i: p7.7% on the next $36,147, +# R, b2 |( l; D
10.5% on the next $10,708, +4 a) J1 l" l. f( S7 g
12.29% on the next $17,786, +9 s- m/ f% j p4 T. _4 X9 S
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
6 W! r" g+ V' y5 S6 B# S# W9.68% on the next $41,544, +, ^4 E' V6 @) d9 V0 ?0 C. o
11.44% on the next $45,712, +& _8 q+ h; q4 g4 l/ U) k
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +! Q* V3 R* J4 T7 `7 P4 {
8.6% on the next $37,627, +* V* N1 I/ K% D
12.2% on the next $47,092, +) O) i3 C" \- z/ a6 j! W
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
% _+ h$ c4 E; W0 P( U! Z5 y( r" m7% on the next $39,612, +
: x; v2 P/ w! B% p9% on the next $49,576, +
$ Z$ V, O( o7 f0 `) E; C7 Q11.5% on the amount over $128,800* a1 J, r5 p% z
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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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