你的理解是正确的.
http://www.cra-arc.gc.ca/tax/individuals/faq/taxrates-e.html
这是联邦税率
15.5%
on the first $37,178 of taxable income,
+
22%
on the next $37,179 of taxable income (on the portion of taxable income between $37,178 and $74,357),
+
26%
on the next $46,530 of taxable income (on the portion of taxable income between $74,357 and $120,887),
+
29% of taxable income
over $120,887
这是BC省税率
5.7% on the first $34,397 of taxable income, +
8.65% on the next $34,397, +
11.1% on the next $10,190, +
13% on the next $16,925, +
14.7% on the amount over $95,909
例如:一个人的缴税收入13万(实际收入扣减掉抵税部分), 那么:
联邦税:
37178*15.5%+37179*22%+46530*26%+(130000-120887)*29%=28,682.54
省税
34397*5.7%+34397*8.65%+10190*11.1%+16925*13%+(130000-95909)*14.7%=13,278.69
合计 41961.23 占130000的32.28%
而计算缴税收入则很复杂,象RRSP,CPP以及其他的抵税名目很多,扣减幅度也不一样.