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本帖最后由 翠花 于 2011-3-15 23:51 编辑 % d' E: ~/ h2 k! }$ }; Z
2 u! {: n5 w) e# q: }3 ]9 v1 mAlberta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。9 u; H1 k) G4 Y( e" ~, u4 e6 Q8 j
( x- F& {9 B' M- T9 ~! n Gincome 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:" v( F4 F( h3 q4 m* J; J" N
5 z9 X* q3 O7 s2 X# tFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
6 a$ a4 a5 _$ O( N8 d0 k* {Use this column if your taxable income is more than $41,544, but not more than $83,0882 [9 W0 p5 _4 h' W9 M
Use this column if your taxable income is more than $83,088, but not more than $128,8002 H7 D% N/ y- [
Use this column if your taxable income is more than $128,800
7 e* L( p9 a& R7 b. aEnter your taxable income from line 260 of your return1
1 n1 u' E4 Z# N1 t8 K/ X# n" |. `Base amount− 0− 41,544$ I1 ?" K8 W0 ^1 `, f3 s
− 83,088
9 ^9 c7 a3 g' G0 n5 k− 128,800
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9 N. a% x$ r# {# I* cLine 1 minus line 2 (this amount cannot be negative)====3- L f) u! ?- l8 y
Federal tax rate× 15%× 22%× 26%× 29%4
% P8 o# U, y T9 N" n) ]( g% RMultiply the amount on line 3 by the tax rate on line 4====5. B. w$ G. g6 }
Tax on the amount from line 2+ 0+ 6,232
% |4 v0 x7 J! [' M; o! Q: p+ 15,371; c6 ]' A. ]" M* s6 q
+ 27,256
7 Z: ^7 |- _. Q6 i6 _% [67 }+ W a X: t
Add lines 5 and 6====7
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3 r& }/ `2 J% z" R& z6 Z. k唯有Alberta的个税是一刀切的:$ ~4 U5 T. T* n( V( m
2 [! w( t, u; E7 cProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, ++ M. L* T: h/ O9 S
12.5% on the next $31,903, +
5 \% w7 K9 z$ K% O2 p- Y5 \% C13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +, t, a4 m# B- U F
13.8% on the next $31,985, +
1 @$ O- v" M9 x+ m; S! v16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +& e; ` ^& Q; \
14.95% on the next $29,590, +8 a& ^6 O) P6 Y# d) @
16.67% on the next $33,820 +
$ h8 e8 {* r7 N6 t! M2 e% C3 M8 X17.5% on the next $57,000* x! g7 v5 p5 f* K& |
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +8 E5 D- w6 b: T' i- U0 ~# j: Y
12.1% on the next $37,150, +3 _( }; ^! t5 @8 ^* c) b
12.4% on the next $46,496, +
# X2 s' S( I8 A& Z; _$ ?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, +
! S% G: T/ Q2 a# c; o# y% E9.15% on the next $37,776, +
$ {. z2 d* a* V' d* U11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +2 N* o! J4 ?* @: _$ ?5 @& C
12.75% on the next $36,000, +8 F L' `! \- l' K7 [: k
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
: u/ y, V7 w9 x+ x13% on the next $75,992, +0 S, l% ]: g& B& P
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
2 U6 K/ J* S* Z) b6 |# q7.7% on the next $36,147, +& B1 p7 F* c w. p+ x
10.5% on the next $10,708, +
( X/ j4 W( n- U# H7 c! b( W12.29% on the next $17,786, +
$ N6 h+ ?. g& |; Z14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +/ x- ^0 e9 J. A& a. { j+ h) u
9.68% on the next $41,544, +; K* S% K& B& `! ^. s
11.44% on the next $45,712, +; B. i% X/ q! C6 F
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
/ V0 m! I/ f/ ^$ i F6 `6 I8.6% on the next $37,627, + L% J; g! i/ f6 v3 A) }( j
12.2% on the next $47,092, +) U& D/ f" [* y4 q2 s- T
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
: L. k( i) X8 Q. ~, @- Y1 G: _7% on the next $39,612, +; _! c2 G* ^$ u# e0 ?8 R. N4 ~
9% on the next $49,576, +
; r4 G( U( n7 y5 y4 j4 E* _* D11.5% 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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