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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。
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! I' E L+ X% v9 S+ Aincome tax,本来就是杀富济贫。Alberta 10%一刀切。) |) i& d/ Q: u
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目前,联邦个税是阶梯式的:! ~! i# F/ N! L1 m$ }
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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 Y0 X6 {# w8 q4 Y3 g4 YUse this column if your taxable income is more than $41,544, but not more than $83,088; y! m/ H7 ?3 O4 i0 Q$ V" q
Use this column if your taxable income is more than $83,088, but not more than $128,800
( X4 b! f( P1 u* y1 Y! aUse this column if your taxable income is more than $128,800
8 F \$ B, U6 s3 L. p" Z9 xEnter your taxable income from line 260 of your return1
$ d. e# v% ?' z2 ?( S- q1 X/ {Base amount− 0− 41,544. p% J b( v" `
− 83,088
- \9 N; {% c, L: P% |$ P− 128,800
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8 I; J' T* E- {Line 1 minus line 2 (this amount cannot be negative)====3. _! d) c. [9 Y0 T+ @5 G7 e; b
Federal tax rate× 15%× 22%× 26%× 29%45 n! W* Z; O/ b3 {
Multiply the amount on line 3 by the tax rate on line 4====57 i/ J- ?0 H8 X/ `) A6 T
Tax on the amount from line 2+ 0+ 6,232
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+ 27,256
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2 h& T* i! m* kAdd lines 5 and 6====7
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唯有Alberta的个税是一刀切的:
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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 J/ g5 A4 a( l" X4 v5 ^
12.5% on the next $31,903, +
3 T; u) h$ A3 Z( k$ i3 ]' \$ ?. k13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +/ e& \+ @5 ~& Y, s+ ~% @' n4 T
13.8% on the next $31,985, +# j# q2 R d4 F; P8 {+ X% k: K
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
. K6 y1 j& u/ q& f4 C+ X14.95% on the next $29,590, +. j g) e5 c- B) x- [2 g; z- O: ^7 v
16.67% on the next $33,820 +
# D9 |5 u" ~- L17.5% on the next $57,000$ t0 _: e$ m8 O5 V
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +0 k0 G5 L/ C( ^6 q P& ? n& Z5 C
12.1% on the next $37,150, +
$ S% e6 u6 x# q" L9 L) f12.4% on the next $46,496, +
7 ?: j" N; F/ [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, +
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11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +( Y+ K4 K( z T/ f O/ l
12.75% on the next $36,000, +
( M" I! m1 x8 r$ o z: D17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +* P& ?; O& Q- w0 f. o# Q2 Z) _
13% on the next $75,992, +
; n# Q% f+ G2 v( d! U& D1 y2 ^15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
9 d! @8 d% q, G7.7% on the next $36,147, +
+ d2 f! ]3 `0 u% n% n- X; X6 a10.5% on the next $10,708, ++ y. y, g9 ^$ N4 r3 |/ }
12.29% on the next $17,786, +5 Z' ?8 R# j; ^
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
4 b5 U k0 E, k! [8 p- g- W9.68% on the next $41,544, +
) x+ L$ j$ `6 W7 j( a p11.44% on the next $45,712, +5 r: Z1 s" \6 K" P. l
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 N r5 r9 W2 ~8 D4 b! H
8.6% on the next $37,627, +
* C& r4 o' t8 Q/ e* |9 \* j/ d12.2% on the next $47,092, +# {! Z( [' u Y [) @' T
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +* e7 d, L" M( y, L
7% on the next $39,612, +
. u. Y j) Y/ n$ i5 i8 e9% on the next $49,576, +
7 h' w5 v# T+ O& S8 Q11.5% on the amount over $128,800
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, l# R& h l5 e! u, O2 b6 M; d5 m: ^* {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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