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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ; e% a9 a, p8 e' I
: w" R* L; I# I8 M; _# IAlberta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。7 y X1 R( f4 l! c5 `. F+ m
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income tax,本来就是杀富济贫。Alberta 10%一刀切。* e4 T2 J) J O* U+ k; y
' V; H+ h- H; u2 K" b1 Y' L. E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 $41,544 or less' g4 S" `5 z1 R$ Y
Use this column if your taxable income is more than $41,544, but not more than $83,088# J$ |8 @' X y+ F4 K
Use this column if your taxable income is more than $83,088, but not more than $128,800
( o5 a' g9 |2 d5 vUse this column if your taxable income is more than $128,8008 A2 {8 D* Z* t/ I
Enter your taxable income from line 260 of your return1' ]. |0 }$ `- e7 d: K5 t
Base amount− 0− 41,544
( b! U! ^7 _1 p0 V8 `− 83,088
8 _; Q( M; w( ]) M( o/ L− 128,800
* {- \8 Q# G4 `$ D9 ]" K2
0 P0 Y9 u; P/ RLine 1 minus line 2 (this amount cannot be negative)====3- y0 c5 E. }6 d- T/ W% K# B
Federal tax rate× 15%× 22%× 26%× 29%4
C2 i5 W$ M7 h L5 Y _' tMultiply the amount on line 3 by the tax rate on line 4====5( E5 O* \! Y* k
Tax on the amount from line 2+ 0+ 6,232, i. t+ I8 H" W: Q
+ 15,3711 c/ H% C/ E: B) Z7 L
+ 27,2567 e7 W# K r) p/ m3 ^; N9 b
6
1 r: R8 N, R+ IAdd lines 5 and 6====7
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唯有Alberta的个税是一刀切的:. P, {3 A- E6 A, Q0 ]) b
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Provincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
5 K6 F5 v v$ ~8 H$ w+ `1 A12.5% on the next $31,903, +" i2 S, ]( b& a! M T
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +8 Y x& J+ U4 _: e& b
13.8% on the next $31,985, +# c! f$ I6 Y" F( Q/ G6 F
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
; H/ H: w9 k0 X8 Z14.95% on the next $29,590, ++ g6 p, D; o( g
16.67% on the next $33,820 +4 P' b% M- L. D- j" E, u8 R& y ^( `
17.5% on the next $57,000
9 Z$ U. l& I, x( ?+ i21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
1 \ {5 o6 b+ n6 a# b3 ^12.1% on the next $37,150, +6 a/ T9 r# I# A& { m1 r
12.4% on the next $46,496, +7 S4 {2 w. @0 t- ?% m, F
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, +
: t+ ~* e9 Q8 B8 C9.15% on the next $37,776, +: o( J. G% ~2 w5 y
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +2 O Q, c) G% H& s9 n" D: y
12.75% on the next $36,000, +) `/ O& J+ H" D8 I+ B7 T' G
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
3 j1 }. p; y8 b! L2 y- W1 M13% on the next $75,992, +- D0 C$ l/ B3 k% y5 g8 {
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +* m3 Z7 ]9 }4 H* H' E* `' _
7.7% on the next $36,147, +
9 ?+ L5 Z4 ?4 Z# e% V3 ~10.5% on the next $10,708, +
7 |5 X( c) K& Q7 c, w* J12.29% on the next $17,786, +0 l0 S) d5 e* M# Q; S7 a" V( e
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +6 F. Y: r) v6 a+ }
9.68% on the next $41,544, +2 j$ u7 i) _3 L, k
11.44% on the next $45,712, +
/ ?2 u0 n( m$ Q12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +; u' N) M* d8 D' ?
8.6% on the next $37,627, +" u) V: i" w6 R. y
12.2% on the next $47,092, +9 C! @ x. P" l$ S$ L Q5 Z; E5 F6 O
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +! l- I% `/ Q4 u0 C6 t' N" \/ q
7% on the next $39,612, +
0 A) K6 J0 b8 {5 z: `- G W9% on the next $49,576, +
5 u6 @' W7 h) H" K11.5% on the amount over $128,800
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1 a; l8 ~3 g1 I, ~/ n+ x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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