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本帖最后由 翠花 于 2011-3-15 23:51 编辑 : `9 L- P8 ^2 O, h6 P& o
; x3 J% [6 ~$ r4 l. G$ q( J/ yAlberta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。/ ^/ l8 v4 n% t d
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income 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:
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
- s7 |9 k1 t; L; v3 R) N, tUse this column if your taxable income is more than $41,544, but not more than $83,088
: w. l% I7 T8 v. P8 O7 IUse this column if your taxable income is more than $83,088, but not more than $128,800
7 a1 o) X2 W1 B4 s& @' v. x3 N4 lUse this column if your taxable income is more than $128,800$ G" `/ Y- Z+ Z- d6 _+ Z
Enter your taxable income from line 260 of your return1
% [8 E9 R( K* Q. i; vBase amount− 0− 41,544
7 {4 F" |. u5 z+ e! H− 83,088
. |( m; j/ o8 L5 L7 a$ u, F# L− 128,800
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1 ?. ?; h# l7 m$ Z* `- x* N; E: GLine 1 minus line 2 (this amount cannot be negative)====3+ h, e; F3 X4 |
Federal tax rate× 15%× 22%× 26%× 29%44 |, Q5 F& n$ L- @$ { k5 n+ \
Multiply the amount on line 3 by the tax rate on line 4====5
e0 |3 J* d" z" J; b' K+ ^7 pTax on the amount from line 2+ 0+ 6,232/ g& |% r$ ]9 y; O1 P6 E9 _5 S
+ 15,3712 @* @* S& I9 H+ B3 [6 T( a
+ 27,256% O- W# D" Y% w' J3 I% g* g
6
2 [& }' A: h. y! gAdd lines 5 and 6====7
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: G6 ]) D( |5 c3 Y# B$ Q唯有Alberta的个税是一刀切的:0 J9 \4 r: K- U. h# m) P
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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, +3 e4 N. ?" M0 M( W) l5 q. @, ?
12.5% on the next $31,903, +4 \& M- C6 ] X' P) A n
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +0 ` D# R7 N! K$ s3 w$ [$ C
13.8% on the next $31,985, +
6 B4 ^& I2 i" ~16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +' Z8 G+ a. e O1 @$ t$ Q# I5 j; @
14.95% on the next $29,590, +
5 e9 b, T, C& \16.67% on the next $33,820 +
4 q0 D, g6 F$ ?17.5% on the next $57,0002 x/ M! U% k: q v! {# y
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +& J2 S5 g, @5 W
12.1% on the next $37,150, +
: t( o5 C$ p8 r7 E9 d5 U$ U8 u6 @12.4% on the next $46,496, +7 l3 @' \# @8 E) ^: Z- S& t9 X- x
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, +& k3 g% h# D1 T2 G& |4 t/ N" Z
9.15% on the next $37,776, +: M9 ?2 t' S- G' g$ }" S/ _* |
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
- j5 I1 {5 ]1 A1 t3 I12.75% on the next $36,000, +2 ~4 J' t0 x" o+ T
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +, l6 X6 d' A* w+ j0 N
13% on the next $75,992, +
$ `9 X7 s6 Q- X5 I7 u- b15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
+ E( I+ o3 c% q8 D7.7% on the next $36,147, +
5 `! c7 l( U9 T8 ]& r10.5% on the next $10,708, +3 B$ C4 \9 M# D- U' ?5 R0 S$ Q
12.29% on the next $17,786, +
4 Q7 T6 k: Q( K& R0 ^; D# ^4 j14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
9 c/ w9 n2 r+ F1 }& o: G9.68% on the next $41,544, +' E9 a) P7 W ]. A
11.44% on the next $45,712, +! }9 t) L) G' ]' [+ z k0 W4 \! _
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
; C& R- M5 I. _* f8.6% on the next $37,627, +$ s( C7 s1 I* @) Q- l! k
12.2% on the next $47,092, +
! x$ H- X$ I+ v) E4 }* S0 Z+ o# X, h14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
1 s% J* E" F, x/ C: m% c* ]' c7% on the next $39,612, + E. u. y1 Y; d! ~
9% on the next $49,576, +
! H; L2 V7 g4 C. B# ~2 q8 s11.5% on the amount over $128,8007 ], v( A7 Z' b( N
% C, q3 f7 |) z2 _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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