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本帖最后由 翠花 于 2011-3-15 23:51 编辑 & G$ F! s& z4 N+ O8 x1 Z# e8 D
0 |& t2 k& t% m! k# HAlberta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。$ J0 l& I- n- S3 @4 |4 _( s
% `7 h, ^9 v4 Y, g9 `; @# A+ Q) Eincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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) j' A+ E' }* K" \5 R! T) z& [$ G, q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
: h) ^( v: T, t' xUse this column if your taxable income is more than $41,544, but not more than $83,0880 y: f& ^' V2 Z) A6 L# \+ l
Use this column if your taxable income is more than $83,088, but not more than $128,8009 }. C1 W" [' v. d8 C: K
Use this column if your taxable income is more than $128,800! c' q X6 D) M" m
Enter your taxable income from line 260 of your return10 W/ A* k7 W! l
Base amount− 0− 41,544: }7 z( E" ]5 I% ]
− 83,0889 n @ o. V F+ f* _5 ?
− 128,800
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' x# ^& u7 B+ ^5 ]4 ?& VLine 1 minus line 2 (this amount cannot be negative)====3: K* w6 p0 p1 ^& h$ d
Federal tax rate× 15%× 22%× 26%× 29%4
, U# x. q- R% F6 ]4 L9 |1 M# cMultiply the amount on line 3 by the tax rate on line 4====5* C P' P' W. i8 i
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; I: j R# _( R* U' ~9 e% S
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唯有Alberta的个税是一刀切的:
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; d/ f$ Z& y$ q7 l9 uProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +* ?6 R. I" Z" H0 C
12.5% on the next $31,903, +" U6 v/ I2 ]* V8 L* w! C
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
5 }- N& k' j$ F$ a' H13.8% on the next $31,985, +& ^/ B1 Q! A9 v' b& F, I/ H
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
: F: m" [& H* I% X$ E14.95% on the next $29,590, +* r+ p1 D* h8 u4 j/ [% i
16.67% on the next $33,820 +
; P, B& P8 h) V. C8 X a4 }17.5% on the next $57,000! B) e* O2 j6 c7 E1 |1 Z) w/ \
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +$ {9 r. Q8 u; B
12.1% on the next $37,150, +
6 M6 ?* Q" W% a0 n12.4% on the next $46,496, +- @8 W6 E6 f6 I/ K2 ~5 ]6 z
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, + y* Y% ^3 i' y% o! z$ |! b; B
9.15% on the next $37,776, +
- r1 B6 G9 o/ m0 w/ F% f4 S. \11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
4 F, e2 g. g5 j12.75% on the next $36,000, ++ ?; u% m7 y! \9 m. [: ^
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
. q7 r5 g0 x1 M2 c13% on the next $75,992, +& u4 I" `$ F- P* C) D6 ]
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
" H2 p) F2 z* W: N" J4 H. W, V7.7% on the next $36,147, +
: k! g( L/ N! ]/ P+ [2 H: G10.5% on the next $10,708, +
9 M, q1 o' N$ n2 l6 _. f12.29% on the next $17,786, +
5 w1 }6 n D# q" p* t. V+ F14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +& T$ |6 Z* @- L2 I! Q7 M) e
9.68% on the next $41,544, +
% M! G- F( W, ?: X11.44% on the next $45,712, +( C( Y0 Y* a) f3 \" A# q0 g
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
* O p7 F! ~$ G: x8.6% on the next $37,627, +
1 c( b. Z3 T( F9 B+ a12.2% on the next $47,092, +
% M# r( n+ N# b$ m- Z# G, i14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
* r- _; Q4 ] S [' Q6 i9 I* h7 M* k7% on the next $39,612, +
$ {7 \% n" i9 P! x, S# ^9% on the next $49,576, +
" ~$ e% Z9 p" I+ s( J+ n11.5% 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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