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本帖最后由 翠花 于 2011-3-15 23:51 编辑 5 R3 ?1 p7 x. n( Q* `8 o
' m* ]8 s' h2 e/ EAlberta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。$ Z& F. `5 y A3 ?4 u+ Q5 @; z
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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目前,联邦个税是阶梯式的:. w8 i0 }: S: M$ Y
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less0 Q& y. F% z, a& r& o1 V) W
Use this column if your taxable income is more than $41,544, but not more than $83,0884 b6 C6 _2 E! D! j+ C
Use this column if your taxable income is more than $83,088, but not more than $128,8005 g: B+ I+ O4 s7 e( m! M
Use this column if your taxable income is more than $128,800
& v7 z+ b; T; @: {6 F) pEnter your taxable income from line 260 of your return1
. N$ k' T( {# J1 c& eBase amount− 0− 41,544
4 M+ X$ o& l2 `. Y3 {6 i( W: O− 83,088
! ]- [2 ]- P" y0 B" S" z− 128,800" J! n8 o# W. I; j, R7 _
2
( u, J- q8 R% v( ~Line 1 minus line 2 (this amount cannot be negative)====3( K: N& r o6 Y% [
Federal tax rate× 15%× 22%× 26%× 29%4
* C/ Y, N1 X8 ZMultiply the amount on line 3 by the tax rate on line 4====5* P; v* \# a0 U; ~% p' A7 P' Q
Tax on the amount from line 2+ 0+ 6,2326 [9 q R. L- x7 }3 C
+ 15,371- f. |: H/ n6 q; I$ O( t Q) o
+ 27,2563 w0 T. ?. C8 F. ~/ P
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Add lines 5 and 6====7
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唯有Alberta的个税是一刀切的:
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$ j/ T L, |/ SProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
" U5 X7 {' u4 i* z( v2 y12.5% on the next $31,903, +
2 M5 N4 @7 M4 ~/ `5 c0 E: h {13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
' q' Z! l6 v- _13.8% on the next $31,985, +6 a# ~9 i* r, \1 [: m; _
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +7 n3 \" V1 ^9 A$ Q6 a% S/ S+ Z1 B
14.95% on the next $29,590, +
$ {- e: ^" Y! B8 ]$ B7 \6 N16.67% on the next $33,820 +% u9 T* @, ]! K7 x. `7 u) R
17.5% on the next $57,000
7 @ n4 j& @- J% z9 T4 L21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +5 H: M- {4 |+ K9 r) L
12.1% on the next $37,150, +
% {7 v8 `8 X" Z0 M# I12.4% on the next $46,496, +
1 B# ]- L5 `' |, y' s12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
) [1 n; l# `* F! ?, l3 @9.15% on the next $37,776, +' t6 M/ X( T s: T0 U* Z- e' F3 }: X
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +* u, j4 z* G; k# }4 M
12.75% on the next $36,000, +* S" J# w- p: O: o6 x4 A
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +8 K3 n4 j. \8 g" w3 ?( z( Y
13% on the next $75,992, +' f5 A/ F# ]# n+ G
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +2 j0 V& I! i# ^9 B8 D5 E/ P9 B2 e
7.7% on the next $36,147, +
' u& K- g1 X/ Z; h- d* t10.5% on the next $10,708, +8 S/ D6 f! _' _, v# j8 q& Z7 k
12.29% on the next $17,786, +7 J$ B9 ^" ^8 y( e8 Y& \
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +
4 ^/ ]" E0 R5 l2 N9.68% on the next $41,544, +
0 M2 _3 S( q5 \& k! M2 P11.44% on the next $45,712, +% A% U7 | [* R6 O# V
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +% P% l: j- |* h/ o) D( ?
8.6% on the next $37,627, +# U8 Q; _7 K+ `) ~; I; |/ I
12.2% on the next $47,092, +
' j; C/ u; h8 `1 M% f% E/ B14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
. t4 R/ C2 S1 d3 @2 m7 S. z% P0 p7% on the next $39,612, +
t' F o& k' O9 y9% on the next $49,576, +
) R; ~: s, {* `+ b6 K- o d' h11.5% 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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