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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。. q- O# Q& x# e* g
% q9 @+ D1 b* ~6 F nincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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, T" q1 n: w5 z1 a6 Q目前,联邦个税是阶梯式的:
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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 C+ |' q' v, I4 jUse this column if your taxable income is more than $41,544, but not more than $83,088 O/ q* f, w2 {
Use this column if your taxable income is more than $83,088, but not more than $128,800
- {; E1 G' [7 \, a; b: yUse this column if your taxable income is more than $128,800
& p. B5 H( z* U' k& D9 \Enter your taxable income from line 260 of your return1' [* I4 I. {; q" P) T
Base amount− 0− 41,544
$ O# r" W6 J' @6 s. ^: J− 83,0882 v1 r) V# H' f! i2 H
− 128,800
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& m: v1 V0 W/ lLine 1 minus line 2 (this amount cannot be negative)====3$ u* q) ]7 a. p- t
Federal tax rate× 15%× 22%× 26%× 29%4
2 y) \. k9 e u2 d- G+ Y( bMultiply the amount on line 3 by the tax rate on line 4====5% `0 Y6 u% A2 w9 P8 Y5 `4 F
Tax on the amount from line 2+ 0+ 6,232$ T$ M7 v' G$ O( R9 [/ ~
+ 15,371
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Add lines 5 and 6====7
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唯有Alberta的个税是一刀切的:! [2 |( U' ]1 ^
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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, +9 ~9 Y1 f# ^+ s5 {
12.5% on the next $31,903, +
! L8 [& X& F5 t2 `$ [$ C6 i13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
$ B1 @% ^! }5 t13.8% on the next $31,985, +0 t9 O7 L: v" `. l3 P
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +3 @0 ~0 t& j$ g$ k* R
14.95% on the next $29,590, +5 W/ }' B" v4 a' [
16.67% on the next $33,820 +5 _2 {7 T+ N0 u! k; H; b
17.5% on the next $57,000
; H2 W: Q+ V! l- H21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, ++ O: B0 U( L& O! b& P$ G
12.1% on the next $37,150, +
) k: v8 @2 I( c1 K! r6 a9 _12.4% on the next $46,496, +# D! u) j- k1 J
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +- r1 P: P$ H( C& E! R
9.15% on the next $37,776, +: n; Q9 i s+ W# B! S. u, S4 I+ C
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +/ _ w& J- h# [+ H& f8 @0 X
12.75% on the next $36,000, + g' c' _* v& c9 J/ D& B3 U: q0 B+ V) t; I
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
, I1 k3 G/ S; _2 E# o13% on the next $75,992, +# W% t7 m- e3 T9 r! Q( \; _
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
! ]: j$ V; w5 w% X, U7.7% on the next $36,147, +
2 r& [; d; d- Y) |* k& T) E10.5% on the next $10,708, +
) d% y! @2 w. K; l12.29% on the next $17,786, +# ^1 ]/ m" L, p M `% |
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +* u. b' Z" \1 z: ?# v$ ]5 B
9.68% on the next $41,544, +
7 z* R; ?$ l# V5 L s11.44% on the next $45,712, +
% W( L' Q( K4 o! R. b) t( x! X12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
2 ?9 I( q L- ?0 w5 b5 _0 K4 M; i8.6% on the next $37,627, ++ W5 M! Q( W. D: v: h" M. W W4 Z
12.2% on the next $47,092, +* a' g4 N) O6 I2 Q u+ {
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +/ F! F2 E! z1 P
7% on the next $39,612, +7 X R5 M ?( J; K+ ]& U. i* {- ?
9% on the next $49,576, +5 C1 m, a. q+ g" \' M
11.5% on the amount over $128,8001 K6 s4 ]+ W9 B8 v
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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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