作為加拿大公民和永久居民（移民），都要承擔(dān)哪些稅項(xiàng)呢？簡單來說有兩種：PST和GST?！　?br />
　　在加拿大購物，你的付款清單上永遠(yuǎn)有2項(xiàng)支付內(nèi)容，一是PST(Provincial Sales Tax)，稱"省銷售稅"，稅額為購物款的7%；二是GST(Federal Goods and Services Tax)，稱"聯(lián)邦貨物服務(wù)稅"，稅額同樣是購物款的7%。也就是說，消費(fèi)者每次購物都要在付購物款時(shí)再支付購物款的14%稅款。有的省份給15歲以下的孩子買衣物不征收PST。如果你的年收入不足6000加元的話，屬于低收入人群，你可以在每年報(bào)稅時(shí)，在報(bào)稅表上填寫你的退稅申請，政府會根據(jù)你的收入情況，將你上一年繳納的GST分4次退稅給你?！　?br />
所得稅（Income Tax，也稱作"收入稅"）　　

　　凡受雇人士每月都要從工資中直接扣除其預(yù)繳所得稅。盡管受雇人士的所得稅已逐月預(yù)繳，每年的4月30日以前仍要填好報(bào)稅表，將上一年度的個(gè)人收入及納稅情況做一總結(jié)。交上的報(bào)稅表，經(jīng)政府稅務(wù)部門核驗(yàn)計(jì)算后，發(fā)現(xiàn)預(yù)繳稅超額的話，政府會把多繳的稅款退還給納稅人。如核驗(yàn)后發(fā)現(xiàn)你預(yù)繳的稅額不足，你仍需補(bǔ)足?！　?br />
　　在加拿大有一類人上班族叫"自雇人士"，獨(dú)立性強(qiáng)，不單為一個(gè)雇主工作，英文稱這類人為"Self-employed"，類似于中國人說的"自由職業(yè)者"，他們與他們的東家也都要繳所得稅。在加拿大有一種生意叫"家庭生意"，英文稱"home business"，它的定義是，用工方面屬自雇，辦公地點(diǎn)多數(shù)就在自己的家里。這樣，你的家和公司成為了一體，你的房租、生活文化用品、傳真、電話、購車養(yǎng)車、汽油等的費(fèi)用都可以打入公司的日常開支，記入公司經(jīng)營成本，這樣既公私兩利，又可以少納稅。此外，不受雇于任何個(gè)人和企業(yè)，通過投資等方式獲得利潤，也必須納稅。繳納所得稅的稅額并不是一刀切，其原則是，收越高，納稅比例越大。　　

物業(yè)稅　　

　　凡屋主、地主或大廈業(yè)主都要支付物業(yè)稅。有些省市級政府每年一次或兩次將牧業(yè)征稅單寄給業(yè)主，進(jìn)行申報(bào)納稅。此牧業(yè)稅也可以分期與房屋抵押供款一同交付?！　?br />
以上是加拿大公民、永久居民應(yīng)繳納的稅項(xiàng)。關(guān)于各項(xiàng)的具體稅額，聯(lián)邦政府一套尺度，各省級政府又有一套尺度，十分專業(yè)復(fù)雜，在這里不做具體介紹。新移民到了加拿大，要想逐項(xiàng)了解清楚，要請教專精稅務(wù)的會計(jì)師，或打電話給加拿大稅務(wù)局（Revenue Canada）查詢。

　　不同省份的購物稅和收入稅也是不盡相同的：

個(gè)人所得稅

Newfoundland and Labrador 7.7% on the first $31,278 of taxable income, +12.8% on the next $31,278, +15.5% on the amount over $62,556

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 $63,96 

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 amount over $93,000

New Brunswick 9.3% on the first $36,421 of taxable income, +12.5% on the next $36,422, +13.3% on the next $45,584, +14.3% on the amount over $118,427

Quebec See Income tax rates- 少于38385 =16%稅超過38385<76770=20% 超過76770 = 24%

Ontario 5.05% on the first $37,106 of taxable income, +9.15% on the next $37,108, +11.16% on the amount over $74,214

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 $40,354 of taxable income, +13% on the next $74,943, +15% on the amount over $115,297

Alberta 10% of taxable income

British Columbia 5.06% on the first $35,859 of taxable income, +7.7% on the next $35,860, +10.5% on the next $10,623, +12.29% on the next $17,645, +14.7% on the amount over $99,987

Yukon 7.04% on the first $40,970 of taxable income, +9.68% on the next $40,971, +11.44% on the next $45,080, +12.76% on the amount over $127,021

Northwest Territories 5.9% on the first $37,106 of taxable income, +8.6% on the next $37,108, +12.2% on the next $46,442, +14.05% on the amount over $120,656

Nunavut 4% on the first $39,065 of taxable income, +7% on the next $39,065, +9% on the next $48,891, +11.5% on the amount over $127,021

購物稅

Alberta    5%

British Columbia   12%

Manitoba 12%

New Brunswick   13%

Newfoundland and Labrador   13%

Nova Scotia  15%

Ontario  13%

Prince Edward Island15.5%

Québec  13.925%

Saskatchewan 10%