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本帖最后由 翠花 于 2011-3-15 23:51 编辑 9 l6 ~; M* D5 R" T
; J( o7 Q' `" Z5 F1 r9 S% x( ?. C5 fAlberta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。4 W" ~: [- p3 G6 [5 o1 y/ M% i
7 `* S" n& {5 L ~3 ~. @8 h" e' Mincome tax,本来就是杀富济贫。Alberta 10%一刀切。" [7 J, D. J& r' G
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目前,联邦个税是阶梯式的:
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$ I, Z7 h: V3 G2 DFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
4 A6 }1 Y% U! P4 F0 L7 y8 GUse this column if your taxable income is more than $41,544, but not more than $83,088
) F7 O& a# B7 w0 hUse this column if your taxable income is more than $83,088, but not more than $128,800
8 b' S( b5 W7 e8 }2 u1 a( F, jUse this column if your taxable income is more than $128,8004 b1 V4 n( r* b0 y) @
Enter your taxable income from line 260 of your return1" N4 S! ~# Z+ E3 N/ R2 S* c
Base amount− 0− 41,544
) n; Y$ E3 @) l0 K& o+ g A− 83,088
( \" P' q4 p Y R ?4 B" o− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====3* U2 m! h# x. o9 L+ P/ C
Federal tax rate× 15%× 22%× 26%× 29%44 P: q$ Q2 O* f+ ]. U
Multiply the amount on line 3 by the tax rate on line 4====5' T* S, _" t/ `8 N3 L& u
Tax on the amount from line 2+ 0+ 6,232
& A" f" s! f% [# g$ M+ 15,371
- _& {. P3 D0 J1 |7 l0 f+ 27,256. K: h5 J. o% x2 I" z4 r1 B
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Add lines 5 and 6====78 r4 p8 b" B y0 B
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唯有Alberta的个税是一刀切的:1 c% s7 J1 e0 r& k- N
) H8 V3 ?9 z7 s% @Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
! Y" D+ _) ~$ r2 O7 n# r12.5% on the next $31,903, +
) |1 n+ U1 ~- h2 D13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
1 n3 p3 M( ?* a2 k' f7 R13.8% on the next $31,985, +" G) l- m# R& v( K
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +6 _" x6 g1 d; L
14.95% on the next $29,590, +
8 S% F5 A( _7 J* |0 n: ]16.67% on the next $33,820 +
% R/ a( V. g* b) C5 G/ N' `) `. Q17.5% on the next $57,000
" N9 e, Z9 O( a* L. l21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +. L5 [: N8 Y6 t( V
12.1% on the next $37,150, +
( c2 G. y4 V/ C6 \, r9 X3 H* m12.4% on the next $46,496, +
' `; h2 \8 K9 h" O12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +" u4 \* |( K6 P4 B& h( F) s
9.15% on the next $37,776, +
& J$ w7 z8 c& x' E h% r3 N11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +' }) p! J1 B3 k6 c) ?3 T
12.75% on the next $36,000, +7 @/ H$ e$ Q @
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +: _3 n$ Q6 y! u2 o% _& P5 |
13% on the next $75,992, +
9 T( I) o$ Q, O, `( P15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +1 ~2 |) ?" l7 k; @1 Z
7.7% on the next $36,147, +! d% w4 [/ v) D0 ?
10.5% on the next $10,708, +
' F) R. H: s: \/ X12.29% on the next $17,786, +
4 L& {2 [! s# a" ?9 |' O7 C) X14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +! u* m5 H8 @+ \ g* Z2 X7 J. |
9.68% on the next $41,544, +7 S* O/ s8 ?3 N% I) n
11.44% on the next $45,712, +4 ~* m( [( ?2 S+ X7 z2 ^0 Q
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +) J4 J2 _$ v* D4 t& L% D0 w
8.6% on the next $37,627, +
0 n2 e! h( D* J9 ?: L1 h12.2% on the next $47,092, +: @2 e7 U% m' i* A9 A+ n
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +9 j9 {; m# S6 E( e& ~
7% on the next $39,612, +
% o6 O! Q) V/ ]) `- P7 a0 } L6 R9% on the next $49,576, +& U. @. D' m$ O4 T9 `9 }* D
11.5% on the amount over $128,8000 {+ q: p7 z. j0 Z0 B* b' X% ~! f6 M) m
, R* y2 z8 D! 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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