; 0.00 C$ 0.00
264,410.00
C$ 793,230.00 0.05 15,864.60
264,410.01
793,230.01 1,322,050.00 0.10 55,526.10
1,322,050.01 1,850,870.00 0.15 121,268.60
1,850,870.01 2,379,690.00 0.25 306,715.60
2,379,690.01 3,172,920.00 0.35 544,684.60
3,172,920.01 0.45 861,976.60
Notes:
1.The tax rates indicated are those for January 2000. The brackets in tax units vary monthly according to the cost-of -living variation.
2.The fixed deduction includes the monthly tax credit (see above) and reflects the portion of income subject to lower brackets.
3.As at December 31, 1999, the exchange rate was US$1=527.70. A sample calculation for a monthly salary of US$4,000 for a single individual is shown below.
US$4,000*527.70 C$2,110,800
Less-Social security contribution 182,569
Taxable income C$ 1,928,231
C$1,928,231*0.25 C$ 482,058
Less-Fixed deduction (306,716)
Income tax &n
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