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本帖最后由 翠花 于 2011-3-15 23:51 编辑 % U! w. c) E# f" }; v$ F8 _/ I
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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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( T* Q' V/ Z0 x( U8 F' u/ P目前,联邦个税是阶梯式的:
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7 H% j3 E u6 u$ C/ A1 BFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less3 y2 s+ E) I" k8 V8 M
Use this column if your taxable income is more than $41,544, but not more than $83,088
B$ w. _ @! B/ N& [Use this column if your taxable income is more than $83,088, but not more than $128,8000 Q6 r4 z. l" a9 m
Use this column if your taxable income is more than $128,800
) L2 @+ t4 e! ^# X2 F" A |9 |Enter your taxable income from line 260 of your return1" A! z* O- {8 b6 u6 ^
Base amount− 0− 41,544* \' L: g4 x- G$ H
− 83,088; ?6 T3 R$ Z( t+ `
− 128,800 S7 O8 Q5 L, N9 G
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Line 1 minus line 2 (this amount cannot be negative)====3
0 c, T) Y9 O8 L* Q3 f; m+ Y" `& FFederal tax rate× 15%× 22%× 26%× 29%4
+ V' T( a3 ?# _) B4 w$ g0 GMultiply the amount on line 3 by the tax rate on line 4====5
% c" f1 z' l, d9 o- h, \- ~Tax on the amount from line 2+ 0+ 6,2329 v! A$ e R/ p
+ 15,3719 f2 t' v0 w9 l$ t2 v5 S
+ 27,2565 ^2 M% w4 Y9 {/ N. e: r
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# t7 m6 l4 [! ?$ @Add lines 5 and 6====7, W; Y+ p% \, p1 L: x& F, ]) G- k; l
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唯有Alberta的个税是一刀切的:9 k. ?1 k* k8 S$ A: l0 U# |
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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, +% j4 V& L6 O7 v) E7 L7 X9 H
12.5% on the next $31,903, +
0 ^% @3 O, c6 k7 _+ Q/ }13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
2 `) s( L: J& T' N3 U/ l/ c' |. N13.8% on the next $31,985, +, m6 z9 r, {( F- ` z& i7 x
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +$ I7 }, J' C: W. t9 C
14.95% on the next $29,590, +; f: n o1 @, d! b/ ^
16.67% on the next $33,820 +0 B. @# g+ H/ ?1 ]( X0 F0 j) W
17.5% on the next $57,000
6 b! |! H; w! e* J21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
* t2 s# V, C: S12.1% on the next $37,150, +
7 K- W; z% R% b4 e \6 N6 I# f12.4% on the next $46,496, +
& `; y" d5 e; F2 Y! V' p$ [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, +9 L2 R% _& h2 T
9.15% on the next $37,776, +
! s8 }$ {; M# u9 R! R# q3 Y11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
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17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +6 e4 u6 j. u! p: f2 W) @( T
13% on the next $75,992, +& Z8 e9 r' a0 j0 J B9 i0 w
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
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10.5% on the next $10,708, +; a; `7 s$ O; I1 K6 K F
12.29% on the next $17,786, +
7 |. \1 z! Z8 P- N# H# Q( o7 G14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
9 S' ^2 G* c& c3 s# n; Q8 H: O9.68% on the next $41,544, +
& l6 b% D/ Y. }11.44% on the next $45,712, +' E' v( k* M1 j9 `
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
! S: i6 z+ ~% K1 f9 b8.6% on the next $37,627, +$ m8 n5 x0 {' V7 s
12.2% on the next $47,092, +
$ `, r; J" K( [6 |( `9 m14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
( Y9 G( U) {& x) b7% on the next $39,612, +
3 }: m* C- {4 F# J9% on the next $49,576, +
5 F: t+ E0 j A9 j3 e11.5% 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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