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本帖最后由 翠花 于 2011-3-15 23:51 编辑 ( e( D/ m( }4 r! @& s) M) S
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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。
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2 m) [6 ~6 r9 l* _ v0 t( Kincome tax,本来就是杀富济贫。Alberta 10%一刀切。* s+ P: ~0 _% C y D) F% \
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目前,联邦个税是阶梯式的:
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) P L( c4 e5 M. _" Q1 |Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
9 b6 Z( P' c' j% X" T, f$ y {Use this column if your taxable income is more than $41,544, but not more than $83,088
. X. }$ J: q1 }8 W$ |Use this column if your taxable income is more than $83,088, but not more than $128,800! Y# N4 U( \0 X( M
Use this column if your taxable income is more than $128,800
% _% ^" k! K+ f# [Enter your taxable income from line 260 of your return1
0 \: ]8 ] M1 j* @; EBase amount− 0− 41,5442 {: c2 U0 ?2 `
− 83,0883 V8 x7 N( }+ A% y, d0 v0 o
− 128,8007 A! P# J+ p8 H
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Line 1 minus line 2 (this amount cannot be negative)====3- ?( G: w9 T: _* N4 B! `! M
Federal tax rate× 15%× 22%× 26%× 29%4
$ W8 u0 z9 H$ e; S" ^Multiply the amount on line 3 by the tax rate on line 4====5' V# ]# S% Q* k u' b& E
Tax on the amount from line 2+ 0+ 6,232
9 A: D- f% K- W$ |& Z5 I+ 15,371
! ]1 {( p! i! L+ 27,2563 s7 H6 |# |1 `6 O
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Add lines 5 and 6====7, d3 ~: q, f! a2 e' H" Y2 W- o* M ^
& ?6 T; B8 I# Q/ _8 j唯有Alberta的个税是一刀切的:2 n- }& A+ c+ o U$ p) p8 Z4 m7 U$ I
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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, +
- E2 O z& G3 u( ?% m) ?12.5% on the next $31,903, +
/ R- ]5 p3 Z, B1 s4 ]. p' @13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +7 [" @, r# _5 W8 L. s
13.8% on the next $31,985, +$ w9 @/ C# V1 E
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +! p' I% Q' J0 }4 O* I3 u l; I
14.95% on the next $29,590, +
, ~3 R8 Q9 s% o3 N7 ^& h16.67% on the next $33,820 + b) o% |) \* `# t2 e
17.5% on the next $57,000
# v4 M5 A# `6 f7 c5 D8 H/ f7 u7 { @21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +
1 j |7 b( T* V. M12.1% on the next $37,150, +" l; ]4 n" A- W5 k" }! r
12.4% on the next $46,496, +
0 v+ G: w3 _0 ~2 R9 R1 ^+ e8 J12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +
* B# p Y9 T b" C( I; ~6 H9.15% on the next $37,776, +
8 k2 X& c; \7 S3 S! ]( _7 z11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +
% w! H$ ^* T' k& [6 L' ]. B2 D12.75% on the next $36,000, +6 n; M: W4 r; V6 j( J, r( }
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
" I/ I0 U" ?& `' K( n2 Z13% on the next $75,992, +' V/ C/ v) I9 b) o b; O! m
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +8 f' X; ~) J- t& \5 |! w4 p B
7.7% on the next $36,147, +/ H. f9 I( X2 Z2 a7 l8 G% q: v
10.5% on the next $10,708, +2 B7 |8 K; C6 a3 N$ Q
12.29% on the next $17,786, +6 M3 d/ ]: k4 d) m4 U1 E3 h: |" m
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +- j! U& {7 U6 h. l# e4 |2 U1 @
9.68% on the next $41,544, +8 B) \: Z4 p8 n4 M0 F
11.44% on the next $45,712, +
) f9 j: V' J. X4 m- l4 t" Z12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +3 K" `- }; i1 J6 w) z. ]8 I3 v
8.6% on the next $37,627, +
* Z$ w* D. s! A: ^9 L6 Z0 U: G- [12.2% on the next $47,092, +- s% P! J& |7 g: B' Q, @
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
! L2 c4 c) |2 l5 D) l0 G" R: I7% on the next $39,612, +% A5 a9 J* Y( H) g
9% on the next $49,576, + a+ l& I* u8 {7 R5 ]" B( {
11.5% on the amount over $128,8007 w1 ~ W' y, w8 Q1 J( y0 J
* W* C: ]( P/ T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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