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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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: w1 `" _. @* _+ A% v1 v4 k9 QAlberta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。6 f1 f# c. ?# B2 N. @% B. R7 `" k
2 L! b1 ~1 b* C+ Q9 zincome tax,本来就是杀富济贫。Alberta 10%一刀切。4 v) u( [7 \& |! H! H5 R H
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目前,联邦个税是阶梯式的:' l' ?) W) ]- W+ b
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
- Z% l* q: H% k" H4 KUse this column if your taxable income is more than $41,544, but not more than $83,088
) n0 S G: o1 L9 o- DUse this column if your taxable income is more than $83,088, but not more than $128,800
D. U* p8 ` E, P- Q; B4 yUse this column if your taxable income is more than $128,800
0 G( ~0 O% J; O( y/ M& \6 HEnter your taxable income from line 260 of your return1
# C! A6 e5 y8 x- c- MBase amount− 0− 41,544. S! D; W2 A* }$ y! D- }; g
− 83,088
( P+ h [# O' {3 S− 128,800
+ D5 H5 w% d* o. T2
5 K! e E" W4 }8 j% K& `Line 1 minus line 2 (this amount cannot be negative)====3% c; Z5 \, E+ y5 e
Federal tax rate× 15%× 22%× 26%× 29%49 h1 T# v6 u- \' S
Multiply the amount on line 3 by the tax rate on line 4====5
, Q4 J) o0 i# b: V6 u1 W0 [Tax on the amount from line 2+ 0+ 6,232
4 w+ i5 h8 |- R$ H. e( X% ?5 w# s+ 15,371 X* h! t! d* ~6 ?; M( B
+ 27,256
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) F; {! ] c$ \2 d" SAdd lines 5 and 6====7
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唯有Alberta的个税是一刀切的:' j% j v( |, g" g1 q6 u! p$ s
$ P8 B0 {& ]7 @2 e2 ~Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
; [" B) ~' w! k5 s6 c12.5% on the next $31,903, +
- X& u* @ K8 e" s2 @3 j$ c13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
- W3 j" |+ G! W; h2 g13.8% on the next $31,985, +0 G2 `" \4 L* E8 H, a0 U4 i
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +4 y' V) x6 u6 T7 k0 v3 C: B4 _
14.95% on the next $29,590, +% O3 D% j4 P, A5 @5 H+ h1 X
16.67% on the next $33,820 +
( p) f3 k: b1 D ]* [! N$ Q17.5% on the next $57,000
9 ?. h4 Q1 e* M; j4 v21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +( M7 v! o( `. I6 P- w
12.1% on the next $37,150, +# D1 i+ |* h- v( t/ M: o7 @' |
12.4% on the next $46,496, +
# h0 `& y- m$ \7 h' J: ^& V( {' x$ O12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
8 O- y+ w8 z' |$ _9.15% on the next $37,776, +( E3 T4 r4 C H$ o# o' z: U
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +8 j3 S3 |! F% ?, u' \6 z9 ~# U( Q
12.75% on the next $36,000, +7 I( Q5 Y0 {( R" j' D4 D# c
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, ++ n# \( J/ z4 A" ?) l. O' u" u
13% on the next $75,992, +* J1 j" k+ ^( y9 X0 H' k
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +, y/ {8 F( x: H# `) t
7.7% on the next $36,147, +. e: j$ C5 n) f, L- M: x
10.5% on the next $10,708, +
/ B! k! o O: `. N0 F4 E12.29% on the next $17,786, +: b3 [4 E( n* O! ^
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +4 D. P& ]$ M& }6 Q. x+ l8 R0 r
9.68% on the next $41,544, +
8 I! ~1 [) m$ F$ ]11.44% on the next $45,712, +
; O2 }* a! w" s12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
+ d- _2 ]# ?" J8.6% on the next $37,627, +. N) u! e9 {0 ?7 Z! y
12.2% on the next $47,092, +5 J% g g8 G! G) y9 X$ n+ K9 d
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +0 G& L& ]/ |; t8 S, [) t) \" X
7% on the next $39,612, +
: r3 k& I; R+ H2 s1 f+ F, E* K9% on the next $49,576, +
1 T: l- N& w/ k, O11.5% on the amount over $128,800
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7 |6 ?- z8 j3 ?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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