각종 세율 Woojin Kang, CMA

Personal Income Tax rate

2006

[Federal] 　　　　　　　　　　　

Taxable income 　 $36,378 이상 $72,756 이상 $118,285 이상 　

Tax rate 15.25% 22.00% 　 26.00% 　　　　　 29.00% 　

[BC] 　　　　　　　　　　　

Taxable income 　 $33,755 이상 $67,511 이상 $77,511 이상 $94,121 이상 　　

Tax rate 6.05% 9.15% 　 11.70% 　 13.70% 　 14.70% 　 14.70% 　

[F & BC Total] 　　　　　　　

Tax rate 21.30% 31.15% 　 37.70% 　 39.70% 　 40.70% 　 43.70% 　

2005
[Federal]
Taxable income		$35,595 이상	$71,190 이상			$115,739 이상
Tax rate	15.00%	22.00%	26.00%			29.00%
[BC]
Taxable income		$33,061이상	$66,123 이상	$75,917 이상	$92,185 이상
Tax rate	6.05%	9.15%	11.70%	13.70%	14.70%	14.70%
[F & BC Total]
Tax rate	21.05%	31.15%	37.70%	39.70%	40.70%	43.70%

CPP rate

2005

Employee contribution rate is 4.95% of pensionable earnings
Maximum pensionable earnings are $41,100
Basic yearly exemption is $3,500
Maximum employee contribution is $1861.20

2004

Employee contribution rate is 4.95% of pensionable earnings
Maximum pensionable earnings are $40,500
Basic yearly exemption is $3,500
Maximum employee contribution is $1831.50

EI premiums rate

2005

Premium rate is 1.95%
Maximum insurable earnings are $39,000
Maximum employee contribution is $760.50
Maximum employer contribution is $1,064.70

2004

Premium rate is 1.98%
Maximum insurable earnings are $39,000
Maximum employee contribution is $772.20
Maximum employer contribution is $1,081.08