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本帖最后由 翠花 于 2011-3-15 23:51 编辑
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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。. {4 U, S$ V0 e+ H; P
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income tax,本来就是杀富济贫。Alberta 10%一刀切。7 v/ t* ^' I7 j1 u/ V( v
2 [* `, `5 _4 N/ S# [目前,联邦个税是阶梯式的:4 z" R5 D& Y: T5 O! Q' x8 x9 |( ]- r
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
7 v/ d7 x) L! B: I6 ]: e9 v3 ~, fUse this column if your taxable income is more than $41,544, but not more than $83,088# I, V; z- v+ a, j
Use this column if your taxable income is more than $83,088, but not more than $128,8000 B% E$ l# p1 P$ G Y0 t& H8 w" D
Use this column if your taxable income is more than $128,800
7 S# X R4 o. Q* g) [) ]Enter your taxable income from line 260 of your return1
- \9 V- s2 |; W4 I2 lBase amount− 0− 41,544
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− 128,800! L& z5 T) Y# G9 `7 {
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Line 1 minus line 2 (this amount cannot be negative)====35 R; ?) N+ W9 ]2 q5 C
Federal tax rate× 15%× 22%× 26%× 29%4
! b( G6 |1 n4 pMultiply the amount on line 3 by the tax rate on line 4====5
4 k d2 R! a+ P- S9 @. c2 e" o' BTax on the amount from line 2+ 0+ 6,232+ G3 c {% y0 g7 F& B% v1 X0 a
+ 15,3714 [/ M D: H' p2 M* ?
+ 27,256
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# C7 r( V# j/ x+ ?* W: ] l2 eAdd lines 5 and 6====7
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唯有Alberta的个税是一刀切的:7 z$ G% K/ f3 X; n% g8 k3 I
1 E, t: S0 Q1 ^+ G, ^$ dProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +3 S6 s" n" a! W9 C8 H
12.5% on the next $31,903, +* M) i% K3 a2 a
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
) q% x* Q6 B" h0 c13.8% on the next $31,985, +
+ N$ l( Q% {3 |. m \4 C# }8 H6 ~& s16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
6 k0 v7 m! R( A; Y N) r7 ^& L14.95% on the next $29,590, +
" G9 a, P/ Z: Y* J5 ~* ]. j6 N16.67% on the next $33,820 +
' \' q, ~# a: C& m. V* I17.5% on the next $57,000
! A& {- v! d& Q3 x, h. U, y0 B21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
8 g$ @) h! n/ R1 u12.1% on the next $37,150, +$ h' s% L( f# k+ G- Q
12.4% on the next $46,496, +
6 t: G2 E- K5 S: D9 B. N3 }5 J c12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
: m) q2 X0 n& L; L4 S9.15% on the next $37,776, +
# m% d" ?3 F( w6 o/ O11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +& v! m9 P. D+ ]' K6 a
12.75% on the next $36,000, +
6 K% }) [" y/ V8 }( Z+ G3 O17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +% N0 `" y/ M, b5 E6 F" o+ V
13% on the next $75,992, +
/ O( r" s8 p5 }. [* i: r4 y5 }15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
. E7 {( {8 a5 r. p9 S, z7.7% on the next $36,147, +
' x9 x5 T: [+ z: Z2 E& l8 ] Z; v4 r ^10.5% on the next $10,708, +! Y- l- J* }- I9 C F9 F! U4 B
12.29% on the next $17,786, + w* C9 y+ v" ]) i6 t. r
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +* p1 M! U- C+ W* {' e0 |3 ~
9.68% on the next $41,544, +5 O/ X0 l: x; V
11.44% on the next $45,712, +# `$ q& ?' b: a' a) i, [5 e
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +- p- k' P+ i) q- Z
8.6% on the next $37,627, +3 S; S& A" b0 ^* H6 m
12.2% on the next $47,092, +8 ?. ?2 q+ `" ?% x# {6 h- j, s0 ]
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
4 Q8 s6 u. J- r! o& O% b A( x7% on the next $39,612, +
# p0 t8 |' y: F4 c9% on the next $49,576, +5 \* E. b6 W% q, x) J1 R8 g
11.5% 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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