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本帖最后由 翠花 于 2011-3-15 23:51 编辑 6 p4 S( I3 _% J2 n
) m! h3 Y) J# g2 SAlberta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。 H4 H3 T" M: O/ z; `0 F3 D5 Y
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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. j( a8 D/ l; ?: v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
' A9 d- Q u' S: z5 V9 DUse this column if your taxable income is more than $41,544, but not more than $83,088
: c4 ~5 h5 k3 C* _% K, oUse this column if your taxable income is more than $83,088, but not more than $128,800
; B' Y% R+ u" @6 L0 r; f; A2 vUse this column if your taxable income is more than $128,800
. m; Q- R: D5 ~5 GEnter your taxable income from line 260 of your return10 g" n* O9 Y; ]9 X! Q% M
Base amount− 0− 41,544, M* L0 J \( ~8 O7 \ f, g" u5 J
− 83,088
* ^. P7 [6 X% [- Q3 |* ]% v− 128,8005 s8 [. Z+ y# ?# H/ Y4 j6 p3 J" K
2
0 s6 ~6 o( o; j1 vLine 1 minus line 2 (this amount cannot be negative)====3
) V8 w m0 _5 c* EFederal tax rate× 15%× 22%× 26%× 29%49 r, o) j" s: F2 c9 Q7 w( P
Multiply the amount on line 3 by the tax rate on line 4====5
4 }, n0 r4 H: I8 LTax on the amount from line 2+ 0+ 6,232
$ [' F2 C* q, P0 _+ 15,371# N: F2 m3 w, T! ~
+ 27,2561 C' A; b) @& L- h2 y9 E N
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Add lines 5 and 6====7. R# S0 ^6 H1 E$ S% ~* w7 r5 E/ |
: s+ A: V1 \6 j$ f唯有Alberta的个税是一刀切的:" F1 z4 W3 O: D- {1 v! O1 b
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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 N' H; O9 h5 R12.5% on the next $31,903, +
. T& Q" }# C* ]3 G! h13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
! f* I0 p5 _$ F) v9 q" x13.8% on the next $31,985, +2 W; w8 L* T5 z1 O. k
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
4 z. G+ ?4 j. `% J* C14.95% on the next $29,590, +
% [) P: I+ i8 m9 L: G16.67% on the next $33,820 +) n o0 g3 q, O8 ^9 l6 [
17.5% on the next $57,000
2 M, ?" E/ D1 v" q4 z8 o2 W& f21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +) E6 v: i4 k- L
12.1% on the next $37,150, +3 l- D; b; s( E$ @
12.4% on the next $46,496, +
$ n1 v0 x9 u" b0 _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, +1 ]1 Q: G% T9 X# Q G0 G, M
9.15% on the next $37,776, +
2 _3 y# u& ` \11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +: U8 s5 `0 i9 u7 D# r6 P( D
12.75% on the next $36,000, +
1 w' c; V7 o5 b& A; _17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, ++ y$ F* O3 _* C5 p) @
13% on the next $75,992, +: N% `. ]* t; W& H& ^9 |2 q
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
" v$ l+ a+ I1 k2 V; G7.7% on the next $36,147, +
$ n! P. u" @! V* o" S10.5% on the next $10,708, +& _* Z, Y* C" ~, ~
12.29% on the next $17,786, +# {6 m4 \, G5 _7 i9 z( T/ N6 @( x% f
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +8 s, s! v. p) J& d9 K1 }
9.68% on the next $41,544, +& {6 V( r( E5 @' V
11.44% on the next $45,712, +6 Y6 ^7 U, Y5 G" C% L$ d4 I# j% m5 |
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +6 Z8 f1 ^: Y0 K
8.6% on the next $37,627, +* q$ z& ]3 q3 F, {9 A
12.2% on the next $47,092, +: {/ M7 n' V$ L1 E
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +0 X5 I/ v5 O6 E
7% on the next $39,612, +$ i! W# T2 D0 D; T7 C* q a9 W
9% on the next $49,576, +
0 @" ` L. H! k! E- D( ~11.5% on the amount over $128,800
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% o+ i& u8 B1 o, e7 p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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