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本帖最后由 翠花 于 2011-3-15 23:51 编辑 0 A& @# q) p, r9 o) _1 v6 @
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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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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! m/ N N# Z! z P
Use this column if your taxable income is more than $41,544, but not more than $83,088% r+ |" n9 F$ n# n" v( g
Use this column if your taxable income is more than $83,088, but not more than $128,800. t& e( R" ]! e/ K p2 N; F
Use this column if your taxable income is more than $128,800
8 K: y5 `, v( Y& s1 }Enter your taxable income from line 260 of your return1$ K' S, _: f3 r2 c
Base amount− 0− 41,544
3 h; R; q: Z. {9 G− 83,088
+ w3 e e- g' d2 e1 c− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3
- O( y% v7 s( }" eFederal tax rate× 15%× 22%× 26%× 29%4
. T2 r" ~6 M1 g f. E0 R0 mMultiply the amount on line 3 by the tax rate on line 4====5
* P8 V2 l& _, ?0 r5 f# x! H5 d. GTax on the amount from line 2+ 0+ 6,232
9 y8 Y4 N5 R0 J6 Q6 o S+ 15,371
5 X1 w' O% K$ w! L9 z Q+ 27,256
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# C3 h# X5 A5 e3 z* N1 M# _) IAdd lines 5 and 6====72 Y2 I- n5 v+ W [6 u) K9 R
* E/ ~* v$ d2 k1 n9 z唯有Alberta的个税是一刀切的:; `6 g% @* U4 {9 ~4 ^
9 I: |6 j% C- S' Q wProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +) Y! m& S( K0 A. h
12.5% on the next $31,903, +
2 o* y3 I o0 d2 c' I& V13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +. F+ o V( k3 @
13.8% on the next $31,985, +
% {7 m' y# W& a/ F16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
& I! ?. j* D# m! ] O14.95% on the next $29,590, ++ p- T) o( |4 p5 U1 D
16.67% on the next $33,820 +
( L K2 f% V8 E, P) m5 F8 @17.5% on the next $57,000
- m- [" ]# [% b2 Z# x2 v" g* o21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
3 X8 ], I: w7 |0 n12.1% on the next $37,150, +' J+ b$ v' i: f8 a3 r. W' B4 a& T
12.4% on the next $46,496, +4 ?: p' D6 I+ R/ [# I$ [3 q$ q- o; D
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, +& A! i& j" K( P; F/ {9 Z" R+ Y
9.15% on the next $37,776, +8 l0 v! u* P* c3 j
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +" t: f$ v! K4 a5 T/ R
12.75% on the next $36,000, +
7 n8 X$ K) z5 H6 R s, }17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
: m8 i4 ^) H1 m9 ]5 x4 j13% on the next $75,992, +
2 W7 b2 ?& {7 \0 l3 K0 V7 p$ [0 {15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
1 y c' G5 B; p ]& Q7.7% on the next $36,147, +
& x0 ]3 a& G& R. s) z10.5% on the next $10,708, +
j" h$ p. U/ f6 ~, v3 b9 o {( N12.29% on the next $17,786, +' p; t o" r9 u) y- u! l
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +2 i' J3 v* F3 Q4 T, q$ \4 t
9.68% on the next $41,544, +# v5 z" t" W" m: n. _ d; y0 t
11.44% on the next $45,712, +) _, U) \5 L( c1 V+ G
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
7 G! J- X x" B5 O3 [8.6% on the next $37,627, +3 Y4 e" W; Z3 t6 s2 ~7 y- X3 `
12.2% on the next $47,092, +
/ Z7 x8 Y# l$ V- L9 h14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
0 Z. S, V0 ~' h& I8 F4 y7% on the next $39,612, +6 K3 r4 O8 O, g
9% on the next $49,576, +
- f N8 Y5 Q" \" E- ~1 g11.5% on the amount over $128,800$ X# b. v7 ]" Z+ |9 R
. B: `" q* ~2 u8 G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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