Impostos canadenses e salários

Federal tax rates for 2015

Alguns exemplos de salários:

Job	Vagas	Min/h	Med/h	Max/h	Bruto Min	Bruto Med	Bruto Max	Liq Min	Liq Med	Liq Max
Baker	350	10	12	20	19,200	23,040	38,400	$1,460	$1,700	$2,700
Hairdresser	270	10	13	20	19,200	24,960	38,400	$1,460	$1,800	$2,700
Personal trainer	670	10	16	25	19,200	30,700	48,000	$1,460	$2,200	$3,300
Administrative officers	540	14	21	34	26,880	40,320	65,280	$1,900	$2,800	$4,300
Drafting Technicians	260	16	25	40	30,720	48,000	76,800	$2,200	$3,300	$4,900
Pratical nurse	560	19	25	33	31,300	48,000	63,360	$2,600	$3,300	$4,100
Mechanical technician	400	17	29	46	32,640	55,680	88,320	$2,300	$3,700	$5,550
Accountant	1,200	17	29	52	32,640	55,680	99,840	$2,300	$3,700	$6,100
Paramedic	55	20	30	40	38,400	57,600	105,600	$2.700	$3,900	$5,000
Electronic & electrical technician	230	16	30	44	30,720	57,600	84,500	$2.200	$3,900	$5,300
Chiropractor	20	10	30	66	19,200	57,600	126,720	$1,460	$3,900	$7,400
Registered nurse	2,170	21	35	45	40,320	67,200	86,400	$2,800	$4,400	$5,500
Computer programmer	1,670	19	35	50	36,480	67,200	96,000	$2,600	$4,400	$5,900
Secondary Teacher	70	22	36	50	42,240	69,120	96,000	$3,000	$4,450	$5,900
Policeman Toronto		31	40	50	60,000	76,000	95,000	$4,000	$5,000	$6,000
Policeman Manitoba		26	33	47	54,000	68,800	97,000	$3,500	$4,300	$8,100
Chemical engineer	100	20	38	70	38,400	72,960	134,400	$2,700	$4,700	$7,900
Psychologist	70	20	40	55	38,400	76,800	105,600	$2,700	$5,000	$6,400
Computer manager	200	25	45	65	48,000	86,400	124,800	$3,300	$5,500	$7,300
Pharmacist	280	26	51	73	49,920	97,920	140,160	$3,400	$6,000	$8,000
Petroleum engineer	10	30	50	80	57,600	96,000	153,600	$3,800	$5,900	$9,000

(Vagas nacionais encontradas no Job Bank Canada em 24/02/15. Salário bruto considerado em uma jornada de 40 horas semanais ou 160 mensais. Líquido mensal descontado impostos de renda. Aproximações irregulares)

O que parece uma confusão, pode ser resumido pelo gráfico de 2014 acima. Ele mostra as províncias de British Columbia e Ontario como as duas menores e Alberta a terceira menor em imposto de renda provincial, excluindo os territórios setentrionais, 
Aqui há uma calculadora combinada de imposto de renda que mostra o custo para cada uma das províncias.
Aqui você confere se a profissão é regulada na província (depende de licença profissional para o exercício).

São três tipos de imposto de consumo:

• PST: Provincial Sales Taxes, imposto provincial, varia
  
• GST: Goods and Services Tax, imposto federal, sempre 5%
  
• HST: Harmonized Sales Tax, imposto federal que é a combinação dos dois anteriores
  

Normalmente você paga os dois primeiros, o PST e GST. Em sete províncias, eles foram combinados no HST, recolhido federalmente que depois é ressarcido parcialmente à província

Province	GST	PST	HST	Total
Alberta	5			5%
British Columbia	5	7		12%
Manitoba	5	8		13%
New Brunswick			13	13%
Newfoundland and Labrador			13	13%
Nothwest Territories	5			5%
Nova Scotia			15	15%
Nunavut	5			5%
Ontario			13	13%
Prince Edward Island			14	14%
Quebec	5	9.975		15%
Saskatchewan	5	5		10%
Yukon	5			5%

O imposto de renda canadense é em algumas coisas parecido com o brasileiro. Você paga-o mensalmente e faz um ajuste anual, podendo vir a receber uma restituição. O diferencial é que existe o imposto federal e o provincial.
Quanto ao imposto de consumo, é semelhante ao norte americano pois só é exposto ao final da compra. Os preços são todos exibidos sem o imposto. Ao pagar, é como se você o pagasse separado.

15% on the first $44,701 of taxable income, +
22% on the next $44,700 of taxable income (on the portion of taxable income over $44,701 up to $89,401), +
26% on the next $49,185 of taxable income (on the portion of taxable income over $89,401 up to $138,586), +
29% of taxable income over $138,586.

Provincial/territorial tax rates

Newfoundland and Labrador
7.7% on the first $35,008 of taxable income, +
12.5% on the next $35,007, +
13.3% on the amount over $70,015
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 $63,969
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 next $57,000, +
21% on the amount over $150,000
New Brunswick
9.68% on the first $39,973 of taxable income, +
14.82% on the next $39,973, +
16.52% on the next $50,029, +
17.84% on the amount over $129,975
Quebec
Go to Income tax rates (Revenu Québec Web site)
Ontario
5.05% on the first $40,922 of taxable income, +
9.15% on the next $40,925, +
11.16% on the next $68,153, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
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 $44,028 of taxable income, +
13% on the next $81,767, +
15% on the amount over $125,795
Alberta
10% of taxable income
British Columbia
5.06% on the first $37,869 of taxable income, +
7.7% on the next $37,871, +
10.5% on the next $11,218, +
12.29% on the next $18,634, +
14.7% on the next $45,458, +
16.8% on the amount over $151,050
Yukon
7.04% on the first $44,701 of taxable income, +
9.68% on the next $44,700, +
11.44% on the next $49,185, +
12.76% on the amount over $138,586
Northwest Territories
5.9% on the first $40,484 of taxable income, +
8.6% on the next $40,487, +
12.2% on the next $50,670, +
14.05% on the amount over $131,641
Nunavut
4% on the first $42,622 of taxable income, +
7% on the next $42,621, +
9% on the next $53,343, +
11.5% on the amount over $138,586

Fontes:
Gráfico de impostos: http://www.cbc.ca/news/business/taxes/tax-season-2015-where-in-canada-do-you-pay-the-most-tax-1.2507059
Taxas para 2015: http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html
Calculadora 2016: http://www.ey.com/ca/en/services/tax/tax-calculators-2016-personal-tax
Regulamentação de profissões: https://www.cicic.ca/934/Search-the-Directory-of-Occupational-Profiles/index.canada