曼尼托巴2013年和2012年个人边际收入税率对比

   
    2013年和2012年曼尼托巴个人边际收入税率November 09, 2012 发布。

Manitoba (MB)Personal Income Tax Brackets and Rates
2013 Taxable Income			2013 Tax Rates		2012 Taxable Income			2012 Tax Rates
first $31,000			10.80%		first $31,000			10.80%
over $31,000 up to $67,000			12.75%		over $31,000 up to $67,000			12.75%
over $67,000			17.40%		over $67,000			17.40%
Manitoba (MB) Combined Federal & Provincial Tax Rates
2013 Taxable Income	2013 Marginal Tax Rates				2012 Taxable Income	2012 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
			Eligible Dividends	Non-Eligible Dividends				Eligible Dividends	Non-Eligible Dividends
first $31,000	25.80%	12.90%	3.84%	13.40%	first $31,000	25.80%	12.90%	3.84%	13.40%
over $31,000 up to $43,561	27.75%	13.88%	6.53%	15.83%	over $31,000 up to $42,707	27.75%	13.88%	6.53%	15.83%
over $43,561 up to $67,000	34.75%	17.38%	16.19%	24.58%	over $42,707 up to $67,000	34.75%	17.38%	16.19%	24.58%
over $67,000 up to $87,123	39.40%	19.70%	22.60%	30.40%	over $67,000 up to $85,414	39.40%	19.70%	22.60%	30.40%
over $87,123 up to $135,054	43.40%	21.70%	28.12%	35.40%	over $85,414 up to $132,406	43.40%	21.70%	28.12%	35.40%
over $135,054	46.40%	23.20%	32.26%	39.15%	over $132,406	46.40%	23.20%	32.26%	39.15%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
MB Basic Personal Amount
2013	Tax Rate				2012	Tax Rate
$8,884	10.80%				$8,634	10.80%
Federal Basic Personal Amount
2013	Tax Rate				2012	Tax Rate
$11,038	15.00%				$10,822	15.00%

个人基数省增加了250元,联邦增加了216元。

这个应该顶~~~！

你可以参看"曼尼托巴2011年2012年边际税率对比"一文

Eligible Dividend 和 Non-eligible Dividend的区别

    Eligible Dividend 和 Non-eligible Dividend的区别问题,其核心就是eligible与non-eligible的区别问题。

    eligible与non-eligible直译就是“符合条件”和“不符合条件”。 那么，符合与不符合什么条件呢？ 答案就是符合与不符合加拿大税务局（CRA）认可的条件。

    按加拿大税务局的定义，要知道你自己得到的Dividend是否符合条件，就要看发给你Dividend的公司了：

    1、如果发给你Dividend的公司是按普通公司税法缴税的公司，你的Dividend就是eligible。
    2、如果发给你Dividend的公司不是按普通公司税法缴税的公司，你的Dividend就是non-eligible。

    在上市公司得到的股票分红是eligible，因为上市公司是按普通公司税法缴税的公司。

capital gains 是什么

capital gains 是个人收入的一部分，但它特指资本投资、资产买卖等所产生的收益。
经营股票、基金、债券、房产、贵金属（如黄金）、钱币、艺术品、收藏品等的收益都属于capital gains 。
纳税时将capital gains和其他收入区分开来，并按对应的纳税率分别计算就ok了。