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本帖最后由 翠花 于 2011-3-15 23:51 编辑 , Z9 z! Y( O! m; i
1 i3 L+ ]: ^ ]9 zAlberta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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$ B' ]+ d5 _( h, j- q: Yincome tax,本来就是杀富济贫。Alberta 10%一刀切。6 B' p3 E" }* A5 e2 P3 {) m
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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
+ ~+ k6 t0 E+ c( W6 D; W& Y6 G9 OUse this column if your taxable income is more than $41,544, but not more than $83,088- B7 |0 `( V! [2 P6 Y) |) u0 e* j
Use this column if your taxable income is more than $83,088, but not more than $128,800
4 i/ |5 a# N* y" IUse this column if your taxable income is more than $128,800
3 Q; Q; n" j4 L8 O4 w1 G# v, V; ^) BEnter your taxable income from line 260 of your return1" V1 c% x# D7 ~+ Q: C- u$ }
Base amount− 0− 41,544* v l3 Y6 ~6 s' g
− 83,088- x6 a+ h* |* `( v9 h o3 [$ L
− 128,800
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/ p& G* G) A! P8 w5 D! L* Z' Y! q1 lLine 1 minus line 2 (this amount cannot be negative)====3
* i P6 g/ v5 S$ G8 x8 l, h8 XFederal tax rate× 15%× 22%× 26%× 29%4
_, m+ l( X( BMultiply the amount on line 3 by the tax rate on line 4====5* X, ]1 w. w5 A' ?/ l4 L
Tax on the amount from line 2+ 0+ 6,232. P& y0 W$ f( v: A
+ 15,371
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Add lines 5 and 6====7
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- X8 g8 g: \7 y' u$ f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, +
; Y) d1 ~( A8 g1 p7 _# a6 U( v12.5% on the next $31,903, + d6 g( \) I4 M# }( @
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +% n$ X: h- z+ L
13.8% on the next $31,985, +. @ Z2 d; F& e3 d$ c1 [8 Y- L% {
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, + D2 S0 i% k) K( T- p4 r2 a" N3 w# E
14.95% on the next $29,590, +3 y& p Q4 c" m7 D8 i
16.67% on the next $33,820 +" _. t% k0 ~% z
17.5% on the next $57,000
6 R- Q3 z W' e' `' o21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
* z5 {2 T& v2 |1 J12.1% on the next $37,150, +
# F7 f4 c+ d/ |9 x; |( g# `12.4% on the next $46,496, +
; y4 n( q% h: E7 g, N9 h* y12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +. l- _% m" d, e- f9 T2 g5 R& K+ u3 m
9.15% on the next $37,776, +6 T2 w; Q8 C( X
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +4 m/ v/ M* x; H1 l& ~
12.75% on the next $36,000, +
& f% W. i- e4 h$ I17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +: Q# |4 n- {. D- c
13% on the next $75,992, +# b3 w0 T4 e; e9 _9 G; J, k
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +5 E$ ]: h% r5 i: L" F; c) t% s
7.7% on the next $36,147, +% u1 Y7 e$ y' _
10.5% on the next $10,708, +
6 `: K2 [" o$ ]12.29% on the next $17,786, +
) F5 I+ n, b; {6 M) J0 d# h% [2 \14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +* c" I' l$ f/ j/ E: ]$ e3 e
9.68% on the next $41,544, +, L: f' O" G. I0 D0 \: Q
11.44% on the next $45,712, +
$ U$ w8 s( R2 M' z8 x3 o12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, + Q; f+ L' I1 V9 W3 O9 `
8.6% on the next $37,627, +. J8 w- q9 ^ m5 r* e. \' L
12.2% on the next $47,092, +) @- @6 E, ]$ z5 r9 o
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +; N& b" L3 X( l7 l. U
7% on the next $39,612, +: W" d9 p4 D3 J9 l7 Z) i9 \7 L1 b
9% on the next $49,576, +
, f& O6 l) P4 k% ?" y" }' C0 Z/ B11.5% on the amount over $128,800+ w+ W2 k% T" q( [$ V
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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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