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本帖最后由 翠花 于 2011-3-15 23:51 编辑 5 b% j" B( i) T+ |6 R5 F/ F( I
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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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income tax,本来就是杀富济贫。Alberta 10%一刀切。
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* e9 D* H( Y5 H目前,联邦个税是阶梯式的:7 e1 G5 X9 j( M
9 X* F! S, x' m3 w) e9 ^- `. }Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less
$ k( s; X( O( v7 U4 M( PUse this column if your taxable income is more than $41,544, but not more than $83,088! X3 I) i& @' C p" v' e
Use this column if your taxable income is more than $83,088, but not more than $128,800, X0 w9 A, k2 F. N1 v
Use this column if your taxable income is more than $128,800& F1 e+ q# S+ a/ u, ?3 J
Enter your taxable income from line 260 of your return1
9 ^% x& Z: M+ uBase amount− 0− 41,5440 {' j. P3 Q7 P5 c4 {' a
− 83,088
) Z- r+ P+ y2 i% N1 v1 c2 ~( ]− 128,800
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. `3 }& |& q& L* @. s. o& G$ T3 \Line 1 minus line 2 (this amount cannot be negative)====3
' J( X2 y2 d/ Z" S1 nFederal tax rate× 15%× 22%× 26%× 29%42 b# `1 F( c" H" h3 T
Multiply the amount on line 3 by the tax rate on line 4====5% h0 f' R! u2 L i9 E
Tax on the amount from line 2+ 0+ 6,232
: R: A: K9 f3 n5 y" n' \+ 15,371
: B2 O; J1 P5 \+ g& p+ 27,256* u2 c6 p% z( O# C ^
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Add lines 5 and 6====7$ R, P- l `8 d# V" J
) g6 O, E/ Z" f% O1 r; J唯有Alberta的个税是一刀切的:
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; O, ^) ?& V- ~3 E9 ZProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +' z$ `6 [( k2 D7 T S
12.5% on the next $31,903, ++ K3 r" @ s) F8 [
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
7 A! w5 n$ X) b9 ~$ |3 i13.8% on the next $31,985, +6 y6 Y5 q# h/ R8 M/ f6 F
16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +! q: t: e/ C G# M7 e/ e
14.95% on the next $29,590, +/ C4 F: L' d& d) N
16.67% on the next $33,820 +
( C, R3 g& w+ ^17.5% on the next $57,000
4 o) S$ `$ A/ e9 K4 w' M* x' q# n21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +$ K. v. {2 R" q6 j. ]8 F: P
12.1% on the next $37,150, +; B7 T$ J7 V9 m( j% D
12.4% on the next $46,496, +
7 T) J2 }( n( I" a! r ?% }& u5 S: ]* D12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +0 t! A0 V9 C) V" n' r+ @
9.15% on the next $37,776, +
: h" B* i, F; [: X; V( K11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +/ c- W! c3 U; q: e% E) U# n. i
12.75% on the next $36,000, +" Z; C/ `) U' r, Q( s T; p
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
4 o3 ]3 J' K# A: D8 L13% on the next $75,992, +' ~9 X/ D" b1 X$ |! S* U
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +
6 l' j" t! u0 l+ v% g7.7% on the next $36,147, +
. m* P% `) V7 A10.5% on the next $10,708, +
) F( i0 U* i1 e" K12.29% on the next $17,786, +! j, v9 M8 ~; U" S1 l9 D
14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +" x6 }0 z* o* v' \! r& u
9.68% on the next $41,544, +
" g+ M3 g- c( V) h( N11.44% on the next $45,712, +2 o5 P7 u/ S Y3 |3 l
12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +
7 e7 W$ l8 S' t: K& G8.6% on the next $37,627, +2 Z7 v0 J* E) x0 _
12.2% on the next $47,092, +
. C8 L$ d# R( v" I& v14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +
4 i/ G( A1 I' {+ b8 e: e9 }7% on the next $39,612, +
% z+ O$ n& }( u4 |! O: n' N9% on the next $49,576, +) K# {$ u6 }5 S( Q
11.5% on the amount over $128,800) g. r! q# X9 ]" G
9 M. v( S% C/ @( e9 a; I% n4 b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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