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本帖最后由 翠花 于 2011-3-15 23:51 编辑 3 ^1 h4 C5 D; A5 m. z' ]8 j
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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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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 $41,544 or less& B' [; A" Q; w5 i0 O$ ]: ]
Use this column if your taxable income is more than $41,544, but not more than $83,088, c0 ]' [$ n+ A$ r' A2 x
Use this column if your taxable income is more than $83,088, but not more than $128,8007 @+ [3 s/ w. N, Z$ o5 B1 M
Use this column if your taxable income is more than $128,8001 P, D" U; u( J3 A/ t
Enter your taxable income from line 260 of your return1
1 o) g2 j1 X. h/ n& B9 F% @Base amount− 0− 41,544
3 |3 P* r& p) c8 u6 u− 83,088+ P! {& U% ~9 B4 w* ^: e
− 128,800) \1 \3 w/ p! O6 t
2
: D" F$ @& W) a4 z) d- CLine 1 minus line 2 (this amount cannot be negative)====35 L9 _6 ]# x: C4 i4 ?
Federal tax rate× 15%× 22%× 26%× 29%4
! c5 x- e8 d8 Y! r: l9 DMultiply the amount on line 3 by the tax rate on line 4====5 f9 b, p$ Q# R' s& r& a( t3 l
Tax on the amount from line 2+ 0+ 6,232
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+ 27,256
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Add lines 5 and 6====7
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, p, |6 H- }: v4 F唯有Alberta的个税是一刀切的:
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& K( `: `7 I; E5 |; @Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
- A. N! z M" _5 q8 o12.5% on the next $31,903, +1 M& v- ^4 \1 G' e: C" y
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
0 y3 J' Z( o/ w" X1 o* @ N0 f+ `5 r13.8% on the next $31,985, +
' c4 V" k4 F7 l, o# v# W4 K& v2 u16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
* F0 @+ w5 O* ^* S. Q14.95% on the next $29,590, +% E- r" }+ J# @1 n$ N( H
16.67% on the next $33,820 +; q o& E1 j% D9 u* U
17.5% on the next $57,0001 r1 p5 Q) X* S4 o; d
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
' T1 z; v- Y6 [, h1 F, Q! X12.1% on the next $37,150, +" m" X! ^. B+ ^& h3 `( l% T
12.4% on the next $46,496, + a/ L" S, w% w" `( v9 H2 {
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, +
% J8 I5 F M+ ?. \& f# a9.15% on the next $37,776, +
& o8 b% m- ]% J1 N. d2 |11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +- {2 u" z1 I, V+ }0 o
12.75% on the next $36,000, +6 E9 Y1 y- D# I$ O5 N. ?4 Q) B
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +- T% z9 ~! L" e
13% on the next $75,992, +
5 y K* c2 i1 v8 \5 T15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +, c" \% ^, p) L, k
7.7% on the next $36,147, +
8 \' L$ n5 L$ b% ~* R0 y10.5% on the next $10,708, +
0 v* x, A; y, V1 |- N12.29% on the next $17,786, +
. K5 w; o5 @8 @7 i# u) A14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
8 W/ M4 I" e5 e9.68% on the next $41,544, +8 l* w5 ^' g- h( Z, o
11.44% on the next $45,712, +
M7 i" Y1 ]2 p* Y$ G$ M12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
8 c& K) x/ l# H' J( [& D8.6% on the next $37,627, +4 z& w0 m7 t4 `# W# ?2 T
12.2% on the next $47,092, +' z K, A2 ?3 I/ a1 W$ F* k
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
+ _4 t0 ?9 q" q9 }, I7 {7% on the next $39,612, +, B/ _: s" a/ {) g/ n
9% on the next $49,576, +
6 h: {* a# ?- ]11.5% on the amount over $128,800: M, y* Y- f1 z% h
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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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