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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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$ u9 u v6 Q9 B2 Y. j* OAlberta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。" x# @: A4 N* U8 B F( a
6 g) w% j2 p( _% r. t: |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:, F6 ]2 j1 p; M* s
U- r5 j8 ~" e: S1 u7 R! Y: K( UFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less3 b& C# b1 ` r' T
Use this column if your taxable income is more than $41,544, but not more than $83,088
* b" l: K6 t5 p! dUse this column if your taxable income is more than $83,088, but not more than $128,800! d2 Q: l" m# r4 V9 n7 k1 ~, x
Use this column if your taxable income is more than $128,8002 G6 I* l: z& J7 u9 @, [2 H
Enter your taxable income from line 260 of your return14 Z2 G$ s$ t. J7 Y/ w" y* Q% e; x
Base amount− 0− 41,544
R7 h' w6 O# ?/ D- P− 83,088/ S9 E$ h7 u7 r4 G
− 128,8008 |, F- c' c0 R1 y7 d
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Line 1 minus line 2 (this amount cannot be negative)====3& e8 u) V) T2 |
Federal tax rate× 15%× 22%× 26%× 29%44 g C2 ^) o0 \! T) r) P
Multiply the amount on line 3 by the tax rate on line 4====5
& s% ]. J; r, TTax on the amount from line 2+ 0+ 6,232. |4 j' \. t$ u- M
+ 15,3711 f+ {( o ]/ @6 h
+ 27,2560 T/ s& b0 o- I' m: u) D* a
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Add lines 5 and 6====7" [' ^9 b% b( `
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唯有Alberta的个税是一刀切的:( W' d1 P8 T. J4 a* C
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +& G* d# o' v& G- ?" W( s$ O
12.5% on the next $31,903, +
8 [& A7 c* F' l- D6 B, F13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +7 r- R) N1 N$ V2 f j
13.8% on the next $31,985, +
0 m, \! I. k4 U, Y' [16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
. ?. G9 Z6 `/ u" \4 c% J! E# @14.95% on the next $29,590, +
7 E) e0 z; y$ h) Y2 K16.67% on the next $33,820 +
# d- i2 I* H; D. @; i17.5% on the next $57,000
5 Y' @' I/ J ]+ O5 G3 a. U21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
, c# g2 P" r- ~$ z' W- O9 D* j' S' q12.1% on the next $37,150, +$ C; j/ G" w) [, l* S: Q' S
12.4% on the next $46,496, +! C; E8 ]2 j* g) D- a) o
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, +
& P; N' H; D) D9.15% on the next $37,776, +- X. y; @) I2 _6 ]8 N" w) M. y
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
8 u: O7 p }5 M2 S# c5 ^12.75% on the next $36,000, +8 A2 J1 v1 Q# T: ?7 s
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +4 U, Q/ j9 K1 y
13% on the next $75,992, +* ?& l, h# `; D6 Y, f9 A0 b
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
$ X. q) i/ W' I2 U. y0 b7.7% on the next $36,147, +
: e7 z) ^7 {2 |* C4 }" B5 Z0 H5 }10.5% on the next $10,708, +1 r5 j6 g% [5 j) p# P- x
12.29% on the next $17,786, +
5 i$ f5 c* x) o14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
* W# m7 Q4 _: ]3 N9.68% on the next $41,544, +
i! b9 i8 S% t. Z11.44% on the next $45,712, +
8 T. u" x% M4 Y4 O. S) L12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +5 S* q$ ^8 R$ z& {* t8 @
8.6% on the next $37,627, +$ e3 k7 a8 A; h/ U2 B& d
12.2% on the next $47,092, +$ [5 t [: B# @ b# X M8 F0 M
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +5 c" b' _5 X: z
7% on the next $39,612, +8 H5 N6 \' h4 W; ]
9% on the next $49,576, +8 n. U; o' P; H, u3 F7 I
11.5% on the amount over $128,800
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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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