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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。, N+ n L. u3 a
% x5 g6 O7 w$ l2 o* h- Iincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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8 q6 h/ M: \$ L* \: V9 s目前,联邦个税是阶梯式的:0 Q1 J# g! }* j7 F
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
3 [5 m( M9 Z5 x' C) h# S3 i7 hUse this column if your taxable income is more than $41,544, but not more than $83,0886 H$ g m" L) Z) p5 O
Use this column if your taxable income is more than $83,088, but not more than $128,800
1 N7 Z! x d! P) vUse this column if your taxable income is more than $128,800
2 v; c; L' l& t+ j6 [' _Enter your taxable income from line 260 of your return1
% Q. v2 F. S6 \, X: |- F7 |) SBase amount− 0− 41,544
. m6 }+ j* {0 R) p. i: v− 83,088
/ f. c3 O) y! _! ]2 }2 L% @! q2 ]6 O− 128,800
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( s) L: ]8 @+ t$ F. r5 y3 y8 e! V4 FLine 1 minus line 2 (this amount cannot be negative)====32 x9 I+ N) f' k
Federal tax rate× 15%× 22%× 26%× 29%4
2 D7 {7 u, D) Y/ qMultiply the amount on line 3 by the tax rate on line 4====5( i) g3 y" j0 I; w8 `# t
Tax on the amount from line 2+ 0+ 6,232
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+ 27,256" I% K' ?/ f6 Y( I
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/ b1 Q/ r+ b! t4 [" EAdd lines 5 and 6====70 N; V3 f* u- B( |
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唯有Alberta的个税是一刀切的:
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! I: U1 i3 l! `2 ~1 W5 s; vProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +9 |4 M1 B; e2 L$ t1 P
12.5% on the next $31,903, +
6 L. B6 N2 G6 [2 K( {13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +" i8 c0 P- W- L$ Y
13.8% on the next $31,985, +6 M! @+ s7 O7 o; B( w' Y3 h
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
" J2 k. D% ^9 f8 [4 f14.95% on the next $29,590, ++ d1 U& k# u* ~' x. h0 l( t3 O
16.67% on the next $33,820 +% |. E8 @2 S3 g, j, e& ~/ Z: g, L
17.5% on the next $57,000, v) _& Z: C2 N
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +' N) n% k$ W* {% O7 t2 F# [
12.1% on the next $37,150, +
- d! v2 x1 t& K2 F; f; u |" ?9 F12.4% on the next $46,496, +
% ^. z: Y2 q1 e) 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, +' x9 ?( U! f" w& \
9.15% on the next $37,776, +2 ]; w# p- l- `# V) ]( W' }
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +( D' e5 A# _. s" ^/ ^+ I S
12.75% on the next $36,000, +
+ R- a: X- I" s6 @/ n17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +7 L" ?1 F3 t+ d0 `
13% on the next $75,992, +' ^7 B3 O8 N7 O9 ~$ [! N) `
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
& N5 F' i( m a/ c: t7.7% on the next $36,147, +
+ Y, p, I. P! o+ H9 D x$ q10.5% on the next $10,708, +
* d5 z0 g1 B% X- w12.29% on the next $17,786, +% F6 |' t, r; N3 C* m
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
4 ]* h B7 e. x0 c0 G9.68% on the next $41,544, +
: Y% e4 I" j) w2 ?3 v D8 P; x/ l11.44% on the next $45,712, +- T/ ]3 o6 _4 _6 a
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
* q( @* X* _ e8.6% on the next $37,627, +
8 U2 x1 n6 x+ Z12.2% on the next $47,092, +7 i* ]; p @- L7 I& @6 ^- |
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +2 r ?7 |5 d1 Z: a
7% on the next $39,612, +& Z* O" f+ k/ o0 R: \5 j
9% on the next $49,576, +
* p) d" q3 d* S11.5% on the amount over $128,800
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\5 u k8 c( r6 ~6 Y7 p- Q$ p1 P8 g& v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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