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 grow tax-free free until it’s withdrawn 2.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 |
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the lower-earning spouse should get taxed at a lower marginal tax rate when the money is withdrawn from the Spousal RRSP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 咯
