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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。# ?, Z5 J U2 W$ \* O
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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:7 m& u+ m$ ^ O( F: U; E ~
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Federal tax on taxable income manual calculation chart Use this column if your taxable income is $41,544 or less' \& `* w) U8 v1 L9 ^0 @
Use this column if your taxable income is more than $41,544, but not more than $83,0889 G `0 v; x- c7 {
Use this column if your taxable income is more than $83,088, but not more than $128,800' Z8 j1 P) d; E& ~
Use this column if your taxable income is more than $128,800" D. k2 O% o3 i' e% `
Enter your taxable income from line 260 of your return18 d2 M9 ^' B+ E6 L( I, b" O
Base amount− 0− 41,544
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& s, T1 Q0 S a6 C− 128,800( ~7 L4 t6 D& ?0 }5 R* h
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Line 1 minus line 2 (this amount cannot be negative)====3' s/ ?' u9 }) D7 `7 f
Federal tax rate× 15%× 22%× 26%× 29%4, O6 {, ~$ ~) e8 ~9 _& ^
Multiply the amount on line 3 by the tax rate on line 4====5
8 S( K9 b8 q* X% V NTax on the amount from line 2+ 0+ 6,232" C" q# i& ~8 {% b) t
+ 15,371
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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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& j8 ?. p3 o" \' s7 U$ G9 U2 dProvincial / Territorial tax rates (combined chart) Provinces / TerritoriesRate(s)Newfoundland and Labrador7.7% on the first $31,904 of taxable income, +
5 {1 m/ L @0 e# }12.5% on the next $31,903, +8 W& e9 C4 `: r
13.3% on the amount over $63,807Prince Edward Island9.8% on the first $31,984 of taxable income, +
8 n/ A. }. }* V( J3 a3 V2 [13.8% on the next $31,985, +
, q6 n# [7 [+ ^& i16.7% on the amount over $63,969Nova Scotia8.79% on the first $29,590 of taxable income, +4 i$ p. |! ^/ s5 z! y
14.95% on the next $29,590, +
& O8 K d# q7 M) Q3 N" F. i" O4 N16.67% on the next $33,820 +
4 h. n4 w$ v: ]5 V& v# ~1 _$ Z17.5% on the next $57,0008 P% l$ I- h _8 n
21% on the amount over $150,000New Brunswick9.1% on the first $37,150 of taxable income, +$ J# J6 N" ^, B+ _8 }* m- z# S
12.1% on the next $37,150, +
' P8 [' p' m3 ~6 g- C2 p4 T3 Q12.4% on the next $46,496, ++ [3 `$ P- i: C! r
12.7% on the amount over $120,796QuebecSee Income tax rates (Revenu Québec Web site). Ontario5.05% on the first $37,774 of taxable income, +5 v k; `' f! s# W
9.15% on the next $37,776, +2 W9 K% r% i4 A) E u9 L
11.16% on the amount over $75,550Manitoba10.8% on the first $31,000 of taxable income, +) f- t, M, U: A6 Y' _/ ~9 I2 q
12.75% on the next $36,000, +: j k8 d4 U3 c' o+ p3 Q9 w
17.4% on the amount over $67,000Saskatchewan11% on the first $40,919 of taxable income, +
1 y! c% P# m$ |13% on the next $75,992, +/ x' [; }! c' u
15% on the amount over $116,911Alberta10% of taxable incomeBritish Columbia5.06% on the first $36,146 of taxable income, +- o2 n7 R q" y7 B9 f- R
7.7% on the next $36,147, +
* u6 a) J2 k8 X10.5% on the next $10,708, +- b, m5 P" y! |* x3 |' A) F
12.29% on the next $17,786, +
0 q; C: `. L( g; e) {0 u! X14.7% on the amount over $100,787Yukon7.04% on the first $41,544 of taxable income, +6 i/ `- c2 f/ V
9.68% on the next $41,544, +
- h$ i* [9 K$ }/ J' q11.44% on the next $45,712, +
9 W# c) l$ H6 X12.76% on the amount over $128,800Northwest Territories5.9% on the first $37,626 of taxable income, +% z% r4 k- u, y# m m# b# R% L0 z& d
8.6% on the next $37,627, +
4 d7 Z7 i% s s$ |( T12.2% on the next $47,092, +, N- @- }. \, S4 @7 M" i' G- Y
14.05% on the amount over $122,345Nunavut4% on the first $39,612 of taxable income, +; k: v$ z2 p s* t K
7% on the next $39,612, +: P! J' I* S- v
9% on the next $49,576, +. W1 l* A H' d. @6 q) h/ m
11.5% on the amount over $128,800% k& t; _2 W7 [: w. ]) r. e' z4 \
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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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