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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ; J' A9 d) Z2 j6 s, L0 h' J
6 u) l8 }( h+ { Q! t6 f q' WAlberta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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- X( h+ N0 D- uincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的:2 t. ]' i. @, V( F0 C! Z" u
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
8 y2 q% o( r9 LUse this column if your taxable income is more than $41,544, but not more than $83,088
& v$ `9 I+ G: b3 xUse this column if your taxable income is more than $83,088, but not more than $128,8004 X$ _0 t1 c+ d% |4 A m; l8 z
Use this column if your taxable income is more than $128,800% \7 A! ~) e; z. E. ]* c9 \
Enter your taxable income from line 260 of your return1' D/ u/ v1 |1 n/ k, w
Base amount− 0− 41,5449 ~$ y9 q6 {( @5 v7 j7 b$ L9 N5 U5 |
− 83,088, [: a7 C" `- [- j" P( p
− 128,800
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" x) u+ @) M: R. v4 R1 C; w* j: bLine 1 minus line 2 (this amount cannot be negative)====3: q. j) M8 @& B" Y' W, O
Federal tax rate× 15%× 22%× 26%× 29%46 C5 k! a5 b+ O+ {
Multiply the amount on line 3 by the tax rate on line 4====55 ~# i) Z7 D* b& ?5 k n- A8 V) i, W
Tax on the amount from line 2+ 0+ 6,232! I. U9 W, y# H6 W
+ 15,371
1 c, D! ~- J( y( J% j* E S! }- i) ? J+ 27,256
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! K7 P: x- E' B% m/ U3 eAdd lines 5 and 6====7( E, I ?$ b1 W5 H4 X9 V% D
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唯有Alberta的个税是一刀切的:
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. ?9 |4 L6 {' B& S+ H! ?. k5 }/ QProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
) l. x- c7 Z2 h" M: ~& d1 z- L12.5% on the next $31,903, +( K" }) p- x& C5 }; d
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
1 G( X3 L3 l9 W) W8 u( c13.8% on the next $31,985, +
7 a ~ v# b5 q- X+ k, a16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, ++ O& `9 ]+ z2 F3 y0 M* _; L! Q$ Y
14.95% on the next $29,590, +
/ m7 ^: Z0 z+ n+ a16.67% on the next $33,820 +
+ G& H8 r+ Z5 d, z" ^9 N17.5% on the next $57,0009 b' v7 O- ^; z/ B1 j# p- G7 a! S
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
) I' L7 `1 F5 ?2 i12.1% on the next $37,150, +
, k. ~5 e% j8 ~1 V4 d12.4% on the next $46,496, +1 l. _8 c/ t* |* 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, +4 v2 Y; c' [" r( \5 R1 S: l
9.15% on the next $37,776, +
, Y: d+ {7 r" ]/ I5 N" v8 u5 e11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
7 N" d* t1 Q6 a" ~$ j% O/ @, u12.75% on the next $36,000, +: W2 i; C' T. }
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
& ^( ?9 j |6 [# }. v# s- m13% on the next $75,992, +
1 L0 n( j, k% u) A* p15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
2 O6 Y, U' W- \, A) l$ K7.7% on the next $36,147, +' q! d9 ~' E- }# _. e, F3 o6 n$ c
10.5% on the next $10,708, +
6 @3 A! _1 `5 V# ^# z( S12.29% on the next $17,786, +- E p' k7 R, @1 \/ b/ Y; J' {
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
# L9 L0 J5 ^: H% y8 b, \1 `8 K4 G9.68% on the next $41,544, +; p, ^, q8 }& o
11.44% on the next $45,712, +
1 l& _# O7 o3 }2 Y( z$ E' d2 v12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +) ?/ M8 z M% [6 d# o" J3 l
8.6% on the next $37,627, +/ r. I& J* Y7 U' O F
12.2% on the next $47,092, +
+ [9 _3 n# b; k7 @14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +# c" u! p) ~- h8 H" k8 z
7% on the next $39,612, +- @ A/ X# C7 A" [% z
9% on the next $49,576, +
# W0 j' o: O$ }* e# O6 e7 Z11.5% on the amount over $128,800
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5 m& u% F# [' G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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