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本帖最后由 翠花 于 2011-3-15 23:51 编辑 8 }& O% @7 B2 M$ X# J z1 X0 ~
" O" v! T7 v8 p' \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。9 ?- a' l, ]. b4 f( e) B
1 {$ ~4 ~) F7 C( P0 X6 bincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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' w$ F2 C: C1 G% O- w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 $41,544 or less, m- ?1 i; b$ y# U0 Z
Use this column if your taxable income is more than $41,544, but not more than $83,088
* N: C" `. c- q, I8 e+ Z. u! rUse this column if your taxable income is more than $83,088, but not more than $128,800
C; `. N# ~0 @' hUse this column if your taxable income is more than $128,800. r4 o- F- R: r
Enter your taxable income from line 260 of your return14 z( x4 z' I; n# E) ^# {; G) j
Base amount− 0− 41,544' P8 v ]; X$ f
− 83,088
7 S! x2 Z, b9 T/ D− 128,800
( X3 W1 ]+ g) P$ H3 r7 ^2
- i6 B1 ~6 p0 K: E4 E* B0 [: KLine 1 minus line 2 (this amount cannot be negative)====3
2 H! h0 ]; V, ?+ w6 pFederal tax rate× 15%× 22%× 26%× 29%44 }' Q" k1 U0 J, |& }
Multiply the amount on line 3 by the tax rate on line 4====5' H9 h2 ] ~ [* Y) I( `
Tax on the amount from line 2+ 0+ 6,232
2 d+ O T) m0 j* \7 Q+ 15,371
! ` r% X8 ]* \/ M+ 27,256# N1 u, C' c V9 F0 T" ^8 n2 `4 {
6
& a4 ]; S5 ^* v/ h6 p5 XAdd lines 5 and 6====7! H, _6 E2 S3 u2 P, p
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唯有Alberta的个税是一刀切的:; M1 R4 T8 r- Y- E4 i: A5 |
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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, +, K5 J: R& y5 S; x
12.5% on the next $31,903, +
& u4 _ E5 p( b4 q) @7 A( S/ V13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +' v+ h: ]9 z2 d% }3 i
13.8% on the next $31,985, +3 p6 O* g/ `. R5 R% _
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +# d# G( R" l( s! u) o1 Y) H, X4 T8 Y
14.95% on the next $29,590, +; I3 x! e, C$ x* I4 \8 ~/ z
16.67% on the next $33,820 +
$ P0 R. l/ L5 c' C17.5% on the next $57,000
- @3 | J% l ?* C( E21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
) k' F$ |- m9 H; [4 }12.1% on the next $37,150, +
; w% I. B! k# u( N! ~12.4% on the next $46,496, ++ Z8 f- ]) u% R! D" [# Y! Y
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, +
4 o6 z% ^9 Q1 r9.15% on the next $37,776, +
& ~" ~" m' G) v" b4 D6 j11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +. S: P* k! m! L) a5 g, t
12.75% on the next $36,000, +
9 R: e* \3 U, c3 {# j17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
/ g, f$ b) @" {3 B; |+ }13% on the next $75,992, ++ [0 I* R0 z+ U; ], y8 c7 p& O
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
8 h! {) U* x* \7.7% on the next $36,147, +3 _7 E* N, \ M/ b6 T C* |
10.5% on the next $10,708, +, M$ F$ \9 B9 c7 T @# E. j: S
12.29% on the next $17,786, +
! s' s- T3 |5 x+ M* b4 W14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, + p6 D6 b0 }$ [. t7 e" t
9.68% on the next $41,544, +
7 l3 K) K. B5 ^; d$ F& o0 L1 S. ?11.44% on the next $45,712, +
# M4 j: p" x( T/ n! }" T8 E12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
: _! d: @+ f9 h& t! H5 S G4 I8.6% on the next $37,627, +4 ?3 X. h0 Y5 E
12.2% on the next $47,092, +8 g) X* B3 F, Y: J
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +" X: B* I# S( t5 Y: p* G
7% on the next $39,612, +
& c3 C6 N- Z) k9% on the next $49,576, +8 m) R; E, ~ U6 P; N
11.5% on the amount over $128,800
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6 I3 \7 l: c+ Y# J2 d( e+ t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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