캐나다의 소득세는 크게 주정부에 내는 연방소득세와 주정부에 내는 주소득세로 나뉜다.
2011년 연방 소득세 기준은 다음과 같다:
- 15% on the first $41,544 of taxable income, +
- 22% on the next $41,544 of taxable income (on the portion of taxable income between $41,544 and $83,088), +
- 26% on the next $45,712 of taxable income (on the portion of taxable income between $83,088 and $128,800), +
- 29% of taxable income over $128,800.
2011년 주별 소득세 기준은 다음과 같다:
Provincial / Territorial tax rates (combined chart)
Provinces / Territories
Rate(s)
Newfoundland and Labrador
7.7% on the first $31,904 of taxable income, +12.5% on the next $31,903, +13.3% on the amount over $63,807
Prince Edward Island
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
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 $57,00021% on the amount over $150,000
New Brunswick
9.1% on the first $37,150 of taxable income, +12.1% on the next $37,150, +12.4% on the next $46,496, +14.3% on the amount over $120,796
Quebec
See Income tax rates (Revenu Québec Web site).
Ontario
5.05% on the first $37,774 of taxable income, +9.15% on the next $37,776, +11.16% on the amount over $75,550
Manitoba
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
11% on the first $40,919 of taxable income, +13% on the next $75,992, +15% on the amount over $116,911
Alberta
10% of taxable income
British Columbia
5.06% on the first $36,146 of taxable income, +7.7% on the next $36,147, +10.5% on the next $10,708, +12.29% on the next $17,786, +14.7% on the amount over $100,787
Yukon
7.04% on the first $41,544 of taxable income, +9.68% on the next $41,544, +11.44% on the next $45,712, +12.76% on the amount over $128,800
Northwest Territories
5.9% on the first $37,626 of taxable income, +8.6% on the next $37,627, +12.2% on the next $47,092, +14.05% on the amount over $122,345
Nunavut
4% on the first $39,612 of taxable income, +7% on the next $39,612, +9% on the next $49,576, +11.5% on the amount over $128,800
Date Modified: 2011-03-23
http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html