注册养老退休计划(RRSP)

注册养老退休计划(RRSP)
Registered Retirement Savings Plan

RRSP是注册退休计划账户,由加拿大税务局登记注册
– Registered by CRA in 1957
为了雇员及自雇人士用来退税或是抵税的存储账户
– for employer and self-employer
RRSP账户可以提供两个税务优惠:1. 账户里投资所产生的增值不需要上税, 2. 存入账户的额度可以用来抵税
– two big benefits : 1. grow tax-free free until it’s withdrawn 2. reduce your taxable income

前一年主动收入(Earned Income)的18%作为当年RRSP额度。
– 18% of people’s income up to a maximum of $26,500 for the 2019 year
RRSP的额度可以累积,以前没有用过的额度,可以累积到下一年
Any unused contribution room carries forward year after year.
RRSP每个人一生有2000额外的额度
2000CAD extra room

RRSP额度 room

年份 year最大额度 max年份 year最大额度 max
2002 $13,500 2011 $22,450 
2003 $14,500 2012 $22,970 
2004 $15,500 2013 $23,820 
2005 $16,500 2014 $24,270 
2006 $18,000 2015 $24,930 
2007 $19,000 2016 $25,370 
2008 $20,000 2017 $26,010 
2009 $21,000 2018 $26,230 
2010 $22,000 2019 $26,500 
最新数据 2020 $27,830 2021 $29,210

如何查到RRSP额度
How to know my room?

完税证明(Notice of Assessment, Notice of Reassessment)
会计师 Accountant
登录到税务局网站(My Account)

注册养老退休计划(RRSP) Example

收入 income : 100,000
税率 tax rate:37%
交税 tax :100,000 x 37% = 37,000
RRSP 100,000 x 18% = 18,000
100,000 – 18,000 = 82,000 (需要交税的收入) Taxable Income
82,000 x 37% = 30,340 (需要交的税) Taxes to be paid
37,000 – 30,340 = 6,660 ( 退税 ) tax reimbursement

配偶RRSP(Spousal RRSP)

如果夫妻双方的收入差距比较大,可以考虑存入到配偶的RRSP账户
By contributing to a Spousal RRSP, the higher-earning spouse receives a tax deduction that could lower their personal tax bill for the year.
取出时可以有效的降低税务的压力
the lower-earning spouse should get taxed at a lower marginal tax rate when the money is withdrawn from the Spousal RRSP
RRSP存入的额度依旧按照自己的额度
By contributing to a Spousal RRSP, the higher-earning spouse receives a tax deduction that could lower their personal tax bill for the year.

什么地方可以开设RRSP账户? Where to open RRSP Account?

保险公司(Insurance Companies) 银行(Bank)信用社(Credit Union) 信托(Trust) 都是可以的。

当然,推荐您找Henry Li