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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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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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/ G {( i" z2 Y: r5 I& p) i目前,联邦个税是阶梯式的:
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6 y+ x6 L( Y5 H- q" X! GFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less" X8 v3 X- m5 _3 i7 @1 ^8 \
Use this column if your taxable income is more than $41,544, but not more than $83,088
+ s, q& o8 {; {3 U) g6 x; E( ?Use this column if your taxable income is more than $83,088, but not more than $128,8002 P* [" M; q2 H
Use this column if your taxable income is more than $128,800$ U& O: |$ c4 t% t/ ^8 \* K
Enter your taxable income from line 260 of your return1
6 ~! j) ] x1 k$ L( S! ~6 ^Base amount− 0− 41,544
: `) c! K1 z% U4 k− 83,0883 M& w2 U+ G9 @) } _# S# i
− 128,8003 r7 k$ s6 w0 \) r' {7 [4 n0 K
2
. o2 {7 V$ F* H: P9 t3 X; JLine 1 minus line 2 (this amount cannot be negative)====3
/ V4 @1 \/ d7 P- ]" P. V6 nFederal tax rate× 15%× 22%× 26%× 29%49 R% I9 P9 h1 x4 V- g
Multiply the amount on line 3 by the tax rate on line 4====5
# Y! B; C9 [* q2 ETax on the amount from line 2+ 0+ 6,2327 O$ U, o1 _. w& d* _9 j
+ 15,3718 Y4 w+ o1 V9 `2 e& Q; T/ Y3 ?
+ 27,256
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Add lines 5 and 6====7
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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 $31,904 of taxable income, +- `6 W M/ k3 u$ S" Y
12.5% on the next $31,903, +% b% E# Y8 }. a
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +2 V- O8 O; b- j; `1 A
13.8% on the next $31,985, +
' @7 e, q, e2 c* \6 i6 W16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
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16.67% on the next $33,820 +
* g6 V. N! G6 O* E0 O17.5% on the next $57,000, Z6 d# d( S% m( ~
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +! R& O. t8 {& O D5 g( p( _ u
12.1% on the next $37,150, +: G7 F, ]1 p( e! D. q" ^7 o6 s
12.4% on the next $46,496, +
* U2 u/ F/ ` X* N" L: U12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +0 |2 R0 K$ u( L h% E' j; E" [& n
9.15% on the next $37,776, +5 ~$ {7 Y8 N" g
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
1 S2 p6 T5 G+ j) h12.75% on the next $36,000, +( [' v0 z% a% T
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +: j% h7 {! E) h# k6 N8 W
13% on the next $75,992, +/ C# m/ \ M$ b% M/ U! X
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +8 W; q5 o3 F" z
7.7% on the next $36,147, +
3 {( C4 {% U+ M$ B$ Q10.5% on the next $10,708, +7 f, O1 V( Q: B9 v! |
12.29% on the next $17,786, +
! G& C0 Z" r3 D: j14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
6 [* ?. i0 m, C; S/ a: S9.68% on the next $41,544, +
& w' o0 ~2 _& @11.44% on the next $45,712, +1 R4 v4 H' O2 f, ~2 p, N
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +* x& r# x& h+ c2 y! I6 q0 H. ^: T* M. z
8.6% on the next $37,627, +; N3 d' O6 ^. F; Z; Z h# z! T
12.2% on the next $47,092, +
9 v( ?" f0 S- q' Z5 W4 h14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
$ q4 s7 M$ o- g9 m$ y# I, ]" c8 l, |7% on the next $39,612, +) |$ Z$ A, [7 ?: u
9% on the next $49,576, +1 P; X& `: v x1 n/ z
11.5% on the amount over $128,8002 L, {: I/ d7 o: { r
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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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