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本帖最后由 翠花 于 2011-3-15 23:51 编辑 , U7 i, ]/ H$ N2 I
6 ^3 R( W+ O. C$ N1 e+ X; n! T& HAlberta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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( N9 P9 G J1 lincome tax,本来就是杀富济贫。Alberta 10%一刀切。
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$ A3 }7 ]: O2 c+ e0 y( Y! w O% n目前,联邦个税是阶梯式的:2 c. G% R% U0 O& y* f& @' @
+ r2 {) }9 ]1 y1 ?) OFederal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
8 h( N1 Z, D4 s+ S* T! m& W+ |Use this column if your taxable income is more than $41,544, but not more than $83,088
$ v$ u) A% d1 P$ |Use this column if your taxable income is more than $83,088, but not more than $128,800. S% d% r& T4 a; L; c; P3 x5 [
Use this column if your taxable income is more than $128,800
# j# t1 P* D: B* zEnter your taxable income from line 260 of your return1
1 r( A) G8 S& I+ X) m/ A) hBase amount− 0− 41,544
5 n( T8 ^$ W8 _− 83,088" l& L+ `, X2 ~" b7 X$ x# z; b
− 128,800
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% o, \2 J' H* m* U# p0 { ] ZLine 1 minus line 2 (this amount cannot be negative)====3
7 S" P1 s" P, r9 X* p& T5 RFederal tax rate× 15%× 22%× 26%× 29%40 p/ x) D8 j% ~! E
Multiply the amount on line 3 by the tax rate on line 4====5 O {8 r0 o$ ^3 a( p
Tax on the amount from line 2+ 0+ 6,232
* e9 a. ]2 v6 G8 f: P+ 15,3712 f" ^/ N6 g! D: w3 Y( G# R
+ 27,256
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8 v. Y( a* h) nAdd lines 5 and 6====7
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( m+ q6 \! [" w. E/ W唯有Alberta的个税是一刀切的:
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5 [! Z: V* Y/ q+ g0 Q2 KProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, ++ `7 D3 x5 G" y0 n( w3 U: D
12.5% on the next $31,903, +
, n" F1 e; b( [ {13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
7 h5 [7 n- x, l13.8% on the next $31,985, +3 q& j& H2 v8 w9 d$ l& O
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +. k, L- H; t; Z p+ W, s' U
14.95% on the next $29,590, +/ J! q. L& S: Y5 @" J' a
16.67% on the next $33,820 +" k9 t* R6 T- G2 X2 m
17.5% on the next $57,000$ X8 o& m$ ?' M0 e8 S, ~' |
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
4 P& @9 W. W! G* G9 J1 C12.1% on the next $37,150, +5 |& n4 ?& T$ }$ n' O5 q) s0 _
12.4% on the next $46,496, +# P1 @! Z7 r6 k8 B
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
# y; H% k& g, c3 K& Y$ s, D9.15% on the next $37,776, +
, v3 F+ J. U; M) h/ l' w11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +1 @8 G) L# t- r& u' w/ V
12.75% on the next $36,000, +/ v! v9 @ f6 _9 i5 ?) M
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
8 G' ~7 w1 p$ A* j1 T8 T13% on the next $75,992, +
U4 K1 A# U0 w5 t15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +$ O' `! \' [0 q# |& h3 i
7.7% on the next $36,147, +
: s) M# O% ^; A& j10.5% on the next $10,708, +
6 S! m5 q4 T+ w3 S6 T% z6 N12.29% on the next $17,786, +) S1 Q7 k; T8 c" @7 M; U1 L
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
2 }5 z( B/ W, e9.68% on the next $41,544, +
0 q& L% ?, T- ]( ? j11.44% on the next $45,712, +
6 p0 z3 ]; K9 ~6 y6 P8 E1 ~12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 l7 @( e# ]& ]1 a
8.6% on the next $37,627, +
! M8 i) p2 n. A: b2 \12.2% on the next $47,092, +
+ [' c' p2 p) s ^% z1 n14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. I# K. I, _. ]" K7% on the next $39,612, +: @ q( P* m* s$ q: r
9% on the next $49,576, +& r% o& }5 v" P2 u. } ~' P& R, U6 d( j, j
11.5% on the amount over $128,800- c8 g- I7 J; q b
+ x4 B% U+ x! `, C5 e7 ~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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