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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。. r9 y, N( m" m$ C! l% }
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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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) m* H, s/ Z# Y8 M目前,联邦个税是阶梯式的:$ |+ \+ o9 X7 G8 w1 M
+ I1 r& U' s6 G7 @" s6 ~Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less1 q- a2 S+ W, f( D
Use this column if your taxable income is more than $41,544, but not more than $83,0881 g. A: O& g) e6 f3 U
Use this column if your taxable income is more than $83,088, but not more than $128,800
+ P! Y$ {! U: x+ v+ V5 w/ l) q# ]; gUse this column if your taxable income is more than $128,800
- m( h" H8 l# U. c8 L; `4 z6 K9 a3 ZEnter your taxable income from line 260 of your return1! P. v+ [$ u5 t+ ]+ M! E
Base amount− 0− 41,544
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− 128,800
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Line 1 minus line 2 (this amount cannot be negative)====34 \8 h4 `9 N3 d7 _
Federal tax rate× 15%× 22%× 26%× 29%4; x- ~# k h5 u9 i
Multiply the amount on line 3 by the tax rate on line 4====50 o+ T/ F. \$ q$ _* Z: V7 B+ u
Tax on the amount from line 2+ 0+ 6,232" y2 n2 J, E3 H
+ 15,371& |: z! C. V; {+ \5 O) n J( `8 j! s
+ 27,256
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* v' v$ M3 U0 `4 pAdd lines 5 and 6====7. Q5 t, A8 V8 i7 a* U$ X) Y2 B
2 w8 w- { l7 j( m" h4 R唯有Alberta的个税是一刀切的:
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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, +
6 _; b) ?6 g! L* o5 b12.5% on the next $31,903, +
6 T- N: a6 i; T# y9 U* m13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
' J7 R) \, ]" B2 b: i; J. ~. w5 T3 p13.8% on the next $31,985, + N5 G; y$ \5 u! ~$ K+ A" b& M
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +
8 v. ?1 n! A; X' f8 p+ i14.95% on the next $29,590, +
# S1 h& A* _7 ?+ K6 E16.67% on the next $33,820 ++ k! e* t3 B; O0 y/ E. [
17.5% on the next $57,000
/ j, ?" g2 [* `) C21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +% `( f; ]7 ^! l( n2 s, a/ j( o0 y
12.1% on the next $37,150, +
. Q+ Q4 G+ A( X0 ?) z3 K7 e& @12.4% on the next $46,496, +
' m, {1 Q! L# m4 ]5 c9 K% N12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
$ b" S8 ?( P M( ]; z9.15% on the next $37,776, +/ @9 h; D. g/ u1 s* d
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
6 a% F, h* v& r- [; v12.75% on the next $36,000, +( V$ f' t$ t$ o& G9 a% }
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
& K% e- k# d% z$ R! w13% on the next $75,992, +
4 w' c: I' m) F! Q9 j, `15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, + n, b5 Y9 ?9 ^( H, j9 J
7.7% on the next $36,147, +
7 S& l2 Z0 a9 ]- t10.5% on the next $10,708, +
4 W- f) D' \) O u" Q12.29% on the next $17,786, +
% g J$ d# x! W+ l- z6 Y7 k! ?& [14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, ++ a5 l( n \% j9 x" ?* m
9.68% on the next $41,544, +5 v$ C$ t. U# _* E" G- z6 s
11.44% on the next $45,712, +
# u& }0 r3 _( h( w. s5 c12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 ^) Z0 o8 I! p
8.6% on the next $37,627, +3 S1 X: b6 t0 I0 f: }
12.2% on the next $47,092, +
0 ?( B) o0 x1 R' q2 q4 D: c0 J y: i14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
+ ~8 {: _6 w7 g7 f2 x+ H7% on the next $39,612, +
: M4 \3 h& O+ F+ [( \! s/ H9% on the next $49,576, +* Y& L" d, R' t" Y, @7 P% ?
11.5% on the amount over $128,800
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2 b9 B. j, i" U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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