Sales and Other Taxes III

See Chinese version below [中文版参阅下文]

Provincial Sales Tax

British Columbia, Saskatchewan and Manitoba currently impose a single incidence provincial sales tax (PST) (in addition to the 5% GST) on end-users of most tangible personal property and certain services in their respective provinces. General rates of PST vary from 6% to 8%.

Alberta does not impose a PST; accordingly, only the 5% GST applies in Alberta.

Provincial Payroll Taxes

Manitoba, Ontario and Newfoundland and Labrador levy an employer payroll tax that is calculated based on a percentage of remuneration paid in the province (subject to a certain threshold). Québec also levies a similar employer tax in the form of contributions to a provincial health services fund.

Other Taxes

The federal government imposes other taxes, including customs duties and excise taxes. Various provinces also impose other taxes, including provincial capital taxes (often limited to financial institutions), fuel, gas and insurance taxes and real estate transfer taxes. Most municipalities impose annual taxes on the ownership of real estate. In 2008, the City of Toronto enacted a municipal land transfer tax.

销售税与其它税项概述

在本篇博客,我们将讨论各省有销售税制度与其它税项机制的概述。

省级销售税

目前,不列颠哥伦比亚省、萨斯喀彻温省和曼尼托巴省对绝大多数有形动产和某些特别服务向最终使用者征收一次省级销售税(PST)(除了征收GST以外)。一般PST的税率从6%到8%不等。

阿尔伯达省不征收PST,所以此省只征收5%的GST。

省级工资税

曼尼托巴省、安大略省、纽芬兰和拉布拉多省征收雇主工资税,其税项计算是按所在省份的薪酬百分比来定(受到一定门槛限制)。魁北克省以通过省医疗服务基金缴款的形式征收类似雇主税。

其它税项

联邦政府征收其它税项种类,其中包括关税和消费税。某些省份也征收其他税项,其中包括省资本税(通常仅限于金融机构)、燃油、燃气、保险税和房地产转让税等税收。大多数市政府按年度对房地产所有人征收房地产税。2008年,多伦多市政府制订了市土地转让税。

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