在加拿大,个人所得税分为两部分,一是联邦个人所得税,全境范围内税率相同。另一部分是各省征收的个人所得税,税率情况各省均不相同。联邦和省的个人所得税率均采用累进税率。
2019年联邦个人所得税率
应税收入的 0 - $47,630 部分,税率 15%
应税收入的 $47630 - $95259 部分,税率 20.5%
应税收入的 $95259 - $147667部分,税率 26%
应税收入的 $62704以上部分,税率 29%
1、加拿大税制考虑配偶(包括同居关系)、未成年子女、残疾人、老人、或其他需负担亲属等家庭负担因素,包括离异后对前配偶或子女的赡养费支出等,均反映在减免和退税项目中。
2、联邦政府个税计征办法只有四个级差和税率,地方政府一般三至五个级差和税率。其个税起征点和级差值每年都做常规性调整,税率和级差数目则保持相对稳定。
3、加拿大税制采取“诚实报税”原则,当纳税人填报税表时,需要其所填税表每一项都是正确而完备的。
4、根据加拿大的税法,逃税的最高惩罚为税款的两倍,另加利息和罚款;而且一经判决为逃税,可以判处高达5年的监禁。
参考资料来源:加拿大官网-2019年个税
省名称
税率
Newfoundland and
纽芬兰及拉布拉多地区
7.7% on the first $33,748 of taxable income, +
12.5% on the next $33,748, +
13.3% on the amount over $67,496
Prince Edward Island
爱德华王子岛
9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia
新斯科舍省
8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000
New Brunswick
新不伦瑞克
9.1% on the first $38,954 of taxable income, +
12.1% on the next $38,954, +
12.4% on the next $48,754, +
14.3% on the amount over $126,662
Quebec
魁北克
Go to Income tax rates (Revenu Québec Web site).
Ontario
安大略
5.05% on the first $39,723 of taxable income, +
9.15% on the next $39,725, +
11.16% on the next $429,552, +
13.16 % on the amount over $509,000
Manitoba
曼尼托巴
10.8% on the first $31,000 of taxable income, +
12.75% on the next $36,000, +
17.4% on the amount over $67,000
Saskatchewan
萨省
11% on the first $42,906 of taxable income, +
13% on the next $79,683, +
15% on the amount over $122,589
Alberta
阿尔伯塔省
10% of taxable income
British Columbia
BC省
5.06% on the first $37,568 of taxable income, +
7.7% on the next $37,570, +
10.5% on the next $11,130, +
12.29% on the next $18,486, +
14.7% on the a mount over $104,754
Yukon
育空省
7.04% on the first $43,561 of taxable income, +
9.68% on the next $43,562, +
11.44% on the next $47,931, +
12.76% on the amount over $135,054
Northwest Territories
西北地区
5.9% on the first $39,453 of taxable income, +
8.6% on the next $39,455, +
12.2% on the next $49,378, +
14.05% on the amount over $128,286
Nunavut
努那五特
4% on the first $41,535 of taxable income, +
7% on the next $41,536, +
9% on the next $51,983, +
11.5% on the amount over $135,054
如果去爱德华王子岛省打工,工资5000加币税后是多少。
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