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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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! X% T8 H7 L# B; OAlberta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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9 w5 ^3 }5 Y% I% Bincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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& f T; ~( r& K目前,联邦个税是阶梯式的:3 v g) o ~# [9 K8 f- W* b9 m
4 w3 O! R. U0 n7 PFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less7 Q5 _% M0 ?5 \ s
Use this column if your taxable income is more than $41,544, but not more than $83,088: @# |/ l/ P: n
Use this column if your taxable income is more than $83,088, but not more than $128,800
7 d0 ^ S. ^! t2 rUse this column if your taxable income is more than $128,800. x- W$ V$ p$ e
Enter your taxable income from line 260 of your return10 n' f m+ _; t
Base amount− 0− 41,544
- W: {( E$ k( ~2 z+ ]! X− 83,088
1 u9 r) F5 K) f( x8 s− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
( B& P% z) e- [% Z2 t1 I* d- ^. e `Federal tax rate× 15%× 22%× 26%× 29%45 r1 `+ P" c# P6 h" x- i
Multiply the amount on line 3 by the tax rate on line 4====57 h8 L2 V x1 h6 v* ?' D) I
Tax on the amount from line 2+ 0+ 6,2322 Z( _5 j9 U" r$ z7 X
+ 15,371
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Add lines 5 and 6====7: |+ s3 x( Q& p$ M Q' Y8 j; M& e4 q
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唯有Alberta的个税是一刀切的:7 M" Z# ^% H+ `& N4 A
/ B- g4 H. h/ b; X4 ?Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, ++ j/ p% J; q7 ?" j7 \: `( Z
12.5% on the next $31,903, +
* }; e% a/ K+ V( z- a( ^13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +6 q/ f/ S" b q5 X
13.8% on the next $31,985, +- m- A, l- E( |* o! o# P( D7 M8 b! Q
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +2 D1 {8 B% j3 t
14.95% on the next $29,590, +2 @% @# Z' I, _- h0 c- c3 B
16.67% on the next $33,820 +
: c" Y8 j, g! g" ?7 i! T" T17.5% on the next $57,000
9 t9 k" d4 u* e( |% D8 F9 y21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +- A# W( W6 o, D2 N% I+ @! V
12.1% on the next $37,150, +2 m6 b8 K' K% O
12.4% on the next $46,496, +% J$ k. a6 @1 e! d$ F2 F
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, +
" z, \! ?* }- C( A( `9.15% on the next $37,776, +7 l; E0 Z- Q6 ^; r& w: w- B& r
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
$ j2 L& ?* r$ V- I) E0 S12.75% on the next $36,000, +
" Z, O- W! J; h7 K& B6 E. D1 X: j6 D7 i17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
( ^/ m* {' Y; T7 B1 a ~13% on the next $75,992, +3 p; q2 q4 A( I2 K; `
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +& s. p5 d' ^% e2 x2 [' N
7.7% on the next $36,147, +; s( N+ J: y( J9 i7 G) T# r/ r: B
10.5% on the next $10,708, +3 z# |* h5 w% Y2 Z
12.29% on the next $17,786, +
F3 w# v" b7 O14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
?5 y7 ~# _* K4 i& U2 A9.68% on the next $41,544, +
1 h9 x. b! }: c; u# m) Q11.44% on the next $45,712, +
. F- ]; m# \- o* _12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, ++ X, T7 {$ L: n! E4 u4 f
8.6% on the next $37,627, +
1 S* _5 V& }- F$ U; ^% q12.2% on the next $47,092, +
" k) \+ Y" v U2 G' k. i& e! t14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
7 t+ u) e! J, `- p$ v1 A% l& b7% on the next $39,612, +( V3 q6 C+ e% P* G$ z6 V0 x# U `
9% on the next $49,576, +
9 s1 H2 g8 F7 ]& }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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