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本帖最后由 翠花 于 2011-3-15 23:51 编辑 1 y5 A9 x1 J8 _- ?, C7 k* G! C8 |
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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。; Q( s* f5 Q |( R& D
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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: T1 q! I- e% H$ ]5 v. Z目前,联邦个税是阶梯式的:
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9 \6 e: \/ Q9 U0 E. ~$ XFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
2 ]# q* \+ U4 `& f [Use this column if your taxable income is more than $41,544, but not more than $83,0885 A4 \( }- p6 ? V# ?0 _! q3 P8 @
Use this column if your taxable income is more than $83,088, but not more than $128,800; [3 w6 I8 {' Q9 Q B
Use this column if your taxable income is more than $128,800" F- k3 c3 D" K, q5 H- ]
Enter your taxable income from line 260 of your return1
- }( J2 n7 ~+ W5 X TBase amount− 0− 41,544
7 \, [, M2 G5 Y# c7 W− 83,088; X& B9 m2 I! T/ b* u4 N0 b) U
− 128,800. S1 [ x$ p" t
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Line 1 minus line 2 (this amount cannot be negative)====3: E0 r( i) Q2 e% J" O7 {/ E: `
Federal tax rate× 15%× 22%× 26%× 29%4
. O' _1 d& ?0 `! y& Q' BMultiply the amount on line 3 by the tax rate on line 4====5
: ?; x3 w b. O! X3 k5 KTax on the amount from line 2+ 0+ 6,2327 o; r) T" s1 X
+ 15,371
% o5 [. W t# @5 p+ 27,256
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3 X( ]; P; c* ZAdd lines 5 and 6====7
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9 I6 Y4 A4 p! F唯有Alberta的个税是一刀切的:
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4 d& b1 R* Z- IProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
$ z+ Q( _0 A' o; f; F$ {( e" j12.5% on the next $31,903, +3 q, `* K8 p/ z" j7 ?# [, x
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +2 T3 ^/ a. S: v* T, h
13.8% on the next $31,985, +
1 r( b) G: O8 c9 V, z# c+ A. N! a16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
2 l0 \% b. ]) j6 @( O1 y14.95% on the next $29,590, +
4 ]: `/ D! m, B16.67% on the next $33,820 +: f, W3 O0 Y2 q$ k& B/ e: I
17.5% on the next $57,000
: W; `# Y) U$ `. V+ U( ?21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
4 _( Y3 q% V ^* l12.1% on the next $37,150, +4 x& ?( O2 |4 f) R
12.4% on the next $46,496, +
" s2 W/ T1 e i2 y P! x12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +' y3 z: n5 d4 r& @3 X7 o% L
9.15% on the next $37,776, +: b! |" g, [ n+ m) \) M3 [
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +( r/ c6 f- H9 W) b
12.75% on the next $36,000, +9 J( d) g0 X x& G- N+ K
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +$ U6 v; K( H2 X/ Z2 f+ R$ D% k! c
13% on the next $75,992, +% Q9 E8 t( l3 Q# ^3 a! c
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
2 q9 |0 F! T3 y% b6 M, v6 A7.7% on the next $36,147, +
0 y! e: Q- Y! E0 P. N% {% y10.5% on the next $10,708, +
+ P: ]; l9 k' J( j" k12.29% on the next $17,786, +9 o7 g! \% s( _, ]4 s# g8 a! R
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
) C- q- f i: P% n( O3 ?0 O: L/ p9.68% on the next $41,544, +1 y8 f( h$ \6 b! }2 |
11.44% on the next $45,712, +
. G1 v6 x6 m# p# g# P! f: R( |12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
. R, d' A0 Z# }* S7 L8.6% on the next $37,627, +
0 T; p# `& {& {: L4 _5 s( j, m12.2% on the next $47,092, +
3 c# g, u* N/ v14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
- K+ p! Z. _% t$ b$ _" k4 m K7% on the next $39,612, +
/ V# K9 G z0 [3 s) m9% on the next $49,576, +
# X: X5 a2 l+ y2 H5 c; V11.5% on the amount over $128,800
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% b1 w- h' L/ W. i0 s8 U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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