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本帖最后由 翠花 于 2011-3-15 23:51 编辑 # w e" ^+ k% ?; P$ ~0 D' o
# Y$ E/ o8 P6 t! h& q; f0 [3 iAlberta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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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 $41,544 or less$ e6 { }4 E: s/ ]# }1 l, I6 b
Use this column if your taxable income is more than $41,544, but not more than $83,088$ l/ m) Q- ^; n) ]1 y% u) e+ o
Use this column if your taxable income is more than $83,088, but not more than $128,800: i% }3 R/ B. w. j, o g
Use this column if your taxable income is more than $128,800
5 o* C* ?( l0 q4 o5 MEnter your taxable income from line 260 of your return1
! O" }) a% I; xBase amount− 0− 41,544
' N4 [5 r) e. W− 83,088: w9 M# t e# A' P# W. [
− 128,8009 A% b- r& @+ I: F; |5 J
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Line 1 minus line 2 (this amount cannot be negative)====3; [' ]6 S) w$ A6 F3 d
Federal tax rate× 15%× 22%× 26%× 29%4
4 f( N" f8 d& |( N- D, mMultiply the amount on line 3 by the tax rate on line 4====5 x: C& D6 u( y! I
Tax on the amount from line 2+ 0+ 6,232; `$ `" P6 J& \5 s7 m) n: w
+ 15,371$ T' g4 h; n' m" x& K
+ 27,256' H* k& A- S8 d1 B" K% e
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9 q/ C- Z0 a6 }) w: ]8 LAdd lines 5 and 6====75 Y( ~( P) H4 p9 @6 P5 n
$ X3 w( O* h4 g0 D- D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, +
; C5 J1 e. \! q9 U2 l& R& y2 @12.5% on the next $31,903, +, e, V1 i: V! I- z! w
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +, T8 X6 O$ {: y+ i3 m
13.8% on the next $31,985, +8 [! k! f0 f" [4 X# |+ c/ {
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
6 q2 c: D1 X2 w5 V+ j* {14.95% on the next $29,590, +; ]' F( Y9 M/ H
16.67% on the next $33,820 +
5 R1 B2 O& F8 @- j% P2 x7 M3 \17.5% on the next $57,000
- V3 \9 p# K7 |4 P21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
/ b% w' c- @6 Q* X$ x0 l7 d. }12.1% on the next $37,150, + u9 `; e, H! l! e5 G
12.4% on the next $46,496, +
+ V' T: j& w' @- X1 I X8 Z Q12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
! }2 o( a. w5 e% ^* @% v9.15% on the next $37,776, +: |# H2 v( q: i, R9 O8 r
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +% U8 ]! m& Z2 H. ?9 E, i, `, E
12.75% on the next $36,000, +
( T! D5 \0 h/ a0 Q- Y% x$ |. J3 S1 z17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +& U6 T6 V6 c( U/ N, I
13% on the next $75,992, +
7 I3 ~9 @9 M: _7 l8 [15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +! Q4 v( @. F7 b5 T0 B/ @7 ?2 O0 I; j& Q
7.7% on the next $36,147, +6 q8 Q: u' ?/ R/ F- g
10.5% on the next $10,708, +
- a$ d4 A" s1 ]- i+ d3 F12.29% on the next $17,786, +
$ y4 _3 b3 o5 J14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
3 ~: `4 M$ O$ p' k4 A: {5 r" A9.68% on the next $41,544, +
$ K7 M6 M9 W. [+ M8 ]1 X11.44% on the next $45,712, +% s; u% Y, d0 ]( b0 S
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +/ @3 |% P" S X+ ^$ G
8.6% on the next $37,627, +6 L! w0 g9 N- \" {$ \- F" K8 x
12.2% on the next $47,092, +! y1 m5 ~; b9 `" P/ ~6 L6 M
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
2 ` \, a& _9 R! |7 z7% on the next $39,612, +
: \/ Q' L; d) v- `" \+ b0 {9% on the next $49,576, +/ \- V0 `, J) G" M+ X$ x
11.5% on the amount over $128,800
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! q* n5 o, r7 @( B5 }$ M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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