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本帖最后由 翠花 于 2011-3-15 23:51 编辑 8 t2 f2 h/ |' W) ~& Z/ K
. l2 ^0 F$ Y4 k- D+ EAlberta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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5 Q6 }- m* G# X" ^& E' |income tax,本来就是杀富济贫。Alberta 10%一刀切。 y3 H1 u8 n5 g4 X
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目前,联邦个税是阶梯式的:3 f9 r& u+ j% @- F
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less" X2 N4 k+ j# n; ?/ j8 A1 _$ V' S
Use this column if your taxable income is more than $41,544, but not more than $83,088+ q# z# I F/ |5 r/ E; s
Use this column if your taxable income is more than $83,088, but not more than $128,800) O4 B7 N* f: `
Use this column if your taxable income is more than $128,800
6 @ ~/ k6 q& s5 F& S1 c- YEnter your taxable income from line 260 of your return1
( \6 `7 z0 D9 t/ N# pBase amount− 0− 41,5444 [4 `! O5 l# ]0 |) r* T$ J
− 83,0883 Z* S: J7 @2 I% ]$ h% d' J
− 128,800
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w% ]; B& G T9 H- T9 sLine 1 minus line 2 (this amount cannot be negative)====3
7 P- o6 C8 ]! @: |/ JFederal tax rate× 15%× 22%× 26%× 29%4
2 ]4 ~. p) m7 c5 S" W- v! iMultiply the amount on line 3 by the tax rate on line 4====58 H: t- {1 i8 s
Tax on the amount from line 2+ 0+ 6,232/ Q" n" K- P* G& n* l0 W
+ 15,371
0 a) h @$ @; B& ]5 v1 C+ 27,256
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4 K1 v$ z0 x! c+ H7 t3 qAdd lines 5 and 6====7
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3 V8 S7 n# D6 W+ h3 g' J# \唯有Alberta的个税是一刀切的:
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2 n3 b0 v* h5 PProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +( \6 m) ` L# a3 n
12.5% on the next $31,903, +
) {; R4 G: f& \; \8 t13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +2 `4 Z, f# y5 l( \ [
13.8% on the next $31,985, +
9 C/ h5 T5 N( S: N2 a16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, + C6 k6 F+ u- Y2 s7 l9 a& h7 x* |2 I
14.95% on the next $29,590, +
! T3 J! j% n3 s! p! S16.67% on the next $33,820 ++ R# ^; e* a2 q( h8 r1 i
17.5% on the next $57,000
' C2 K; y; r9 m' W2 p21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, ++ W1 c: \( a, i9 K8 a$ k
12.1% on the next $37,150, +
8 x4 {7 H6 k8 R# O' _2 k4 B# T: h12.4% on the next $46,496, +. W6 E3 v9 h/ L) Z/ G l5 _+ ]
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, +# s! i8 j' t7 q. x, d( [ I5 q) O! U
9.15% on the next $37,776, +- `3 m4 _7 m1 M# }$ @6 ^
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
; |- h: o- v: w12.75% on the next $36,000, +" i- [7 Z9 |( p- O
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
" u$ n2 S# Q+ Q4 |/ W13% on the next $75,992, +
/ W* c$ P. I7 o: [( c1 Z15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +7 e# c9 X9 z, I5 h
7.7% on the next $36,147, +0 C+ N2 _. ?# }. i+ o
10.5% on the next $10,708, +- T% D" v; ~8 }
12.29% on the next $17,786, +( ^ N- [) j- z
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +# C( u# F9 ~ C" z7 P$ o. m
9.68% on the next $41,544, +
# Q1 I8 K6 O( s) I3 {11.44% on the next $45,712, +
# p7 N9 V- \+ ] @12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
, x2 |, T: S2 [% w' c8.6% on the next $37,627, +# Q0 p+ X1 d1 y: D p
12.2% on the next $47,092, +$ k# ]! G# ?/ ^* z
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. o) x7 s' L5 e- U0 U7% on the next $39,612, +
# ?+ e! w* l5 I/ o7 g# }0 A: G9% on the next $49,576, +
/ g! Q# @; j9 ^ [11.5% on the amount over $128,800
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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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