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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。* T& i" X/ ` G7 m8 r+ z7 U6 E
. I- z/ e0 ]! {# dincome tax，本来就是杀富济贫。Alberta 10%一刀切。4 z! }; V8 E7 q8 Q& J1 o
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目前，联邦个税是阶梯式的：% d1 F& I' T& k Q* |8 w& K
+ A% W" h0 U, e( S3 S9 ^Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less. { [- a' k# U# \" Z' J {
Use this column if your taxable income is more than $41,544, but not more than $83,088
9 i: M4 C! w4 g' `& B" ^Use this column if your taxable income is more than $83,088, but not more than $128,800
+ y% [0 m1 }4 Q( ^Use this column if your taxable income is more than $128,800. s" i; d( D- Y! U; _) J' `: L
Enter your taxable income from line 260 of your return1
- F; v4 O0 q1 X, ~. BBase amount− 0− 41,5445 l& h, E5 E: ~6 ~( w
− 83,088/ P# q' O- D8 C
− 128,800
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& i6 _* C2 J6 `% k" @Line 1 minus line 2 (this amount cannot be negative)====3
M2 K; E& T& d! S; Y" ]Federal tax rate× 15%× 22%× 26%× 29%4
7 p2 [; s( o$ e! l5 }Multiply the amount on line 3 by the tax rate on line 4====5, `0 i( q3 a, Z( V" @ @) _
Tax on the amount from line 2+ 0+ 6,232
3 p) q/ @* Y% g# Y+ 15,371
! \1 \: k# T) ]7 B+ 27,256+ z2 k* R+ v8 r9 [- i& J" ^7 R
6' [2 D! {: f% `$ r$ `" w" c
Add lines 5 and 6====72 _9 O6 v' n) |! P, n! }2 F8 T
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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, +, k& V: M9 r* c
12.5% on the next $31,903, +
3 @ n) t, S* b8 r4 Y2 f13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, + P- S, V' k+ t3 q9 ?5 S, v4 M0 v
13.8% on the next $31,985, +# _5 h5 Y$ ^; B$ g0 a
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
+ W1 p- E* A) B' Z1 O- `9 v3 \14.95% on the next $29,590, +& X" G g& ]2 Z- g2 @
16.67% on the next $33,820 +( Y% G% F% A8 ~# g' i5 m( X
17.5% on the next $57,000) x/ k- A( O9 }/ d, A$ a$ i
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
. M) P$ c" Y1 J+ b12.1% on the next $37,150, +
# c- I0 B. [% q$ n12.4% on the next $46,496, +5 i6 N/ x8 z! @/ K
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +5 H$ s& l$ d. \" b3 `0 S3 U
9.15% on the next $37,776, +5 B k# ~5 Y9 g4 X4 d! H
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
+ e9 \3 l5 b+ W6 d6 m# g12.75% on the next $36,000, +4 ~% z- U9 R S6 b* C9 \. q
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +1 s1 k4 k# c7 s% @4 c
13% on the next $75,992, +
T- R+ v5 c' U& |# S a/ ?8 b$ L15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
, ? S M+ Z5 W, n) I& ]* A7.7% on the next $36,147, +4 J# \3 l; e( Y' K4 y
10.5% on the next $10,708, +
* d0 s y9 _8 d1 W3 |2 A' [12.29% on the next $17,786, +
; U# B: T; _8 V14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +7 f5 |8 U; J+ T7 q$ y
9.68% on the next $41,544, +
( y; H& B; b3 C) e S* K8 i: c9 h$ o) h9 q11.44% on the next $45,712, +
( o3 M- F& o/ k- {* ]12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
2 a/ y, U* j( a7 e; }) j/ w# t/ x8.6% on the next $37,627, +
7 T- a. ?6 L1 f12.2% on the next $47,092, + o) A4 Y8 ? {8 j: P5 t7 l, ^
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, ++ T/ n, O: f# m! p
7% on the next $39,612, +0 M7 w& {9 P2 ?% ]8 L2 B
9% on the next $49,576, +. g: b% J% G, B! }4 y" s
11.5% on the amount over $128,8005 v& E) k3 B/ D1 i
0 X, `0 t) g; T/ b: h8 a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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发表于 2011-3-15 12:28
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