加拿大投资RRSP常见问题汇总

从财务规划角度来看，投资RRSP并不是开个户头，将钱存入那么简单。在将钱投入RRSP储蓄之前，常需要知道的如个人RRSP配额是多少?怎样利用RRSP以获得最大税务优惠?怎样选择RRSP投资方向?......等等，在这里对加拿大投资RRSP常见问题进行了汇总，希望对大家有所帮助。

RRSP究竟有什么税务优惠呢?

RRSP的税务优惠主要反映在两个方面。一是可从当年可打税收入中直接将允许的RRSP投资配额减除，从而降低可打税收入和应纳税。二是RRSP投资增值可延迟至退休取款时才纳税，从而达到避税增值滚动。假定每年投入$13,500，边缘税率为最高税率，投资回报率为8%，则35年后RRSP总资产值已达到$2,326,277;而非RRSP的普通投资，同样的投入资金，资产总值却只有 $994,305。 RRSP资金最迟在年满69岁那年年底必须转换为年金或注册退休年金逐年提取，那时才按当年收入纳税。

RRSP 供款期限何时截止?

供款截止日在每年年终之后的第六十天。倘若是日适逢周末，加拿大税务局会将截止期限顺延到下个周一。

如果我以前的RRSP配额没有买满怎么办呢?

如果你以前的RRSP配额没有买满，自1991年以来的为买的RRSP配额会被自动累计下来给以后年份。你每年报税后从税务总局(Canada Customs and Revenue Agency， CCRA)收到的你的税务评估通知(Notice of Assessment)中就有你下当年的RRSP配额。该配额就包括按你上年收入计算得到的新增加的配额和你过去累积的未买的配额。

贷款买RRSP合算吗?

首先假定你的边缘税率是50%。若借$1,000，政府将从税上返还(少收)你$500。你的支付利息通常是prime rate或prime rate加1%，我们这里假定它是7%。这样，你若准备按月一年内归还借款，则每月的应还款为$86.53。因此，总的借款成本将是$38.36($86.53 x 12 - $1,000 = $38.36)。再假定你是30岁，并准备65退休。若投资回报为10%，到那时$1000会增长为$28,102，到70岁取养老年金RRIF钱时已增长为$45,230。而你是投入是$1,000减除政府少收的$500税，再加上$38.36的利息，即$538.36。这样的投入回报应该说是很合算。但从上述读者也许注意到一般只有在自己当年收入边缘税率较高时才应考虑贷款买RRSP，并且贷款应尽可能快还回，尤其是借贷利率较高时更应如此。此外，安省近年实施减税，最高边缘税率已没有50%，但这对以上的计算没有根本性的改变。

RRSP和RRIF投资有哪些选择What are investment options for RRSP or RRIF?

RRSP和RRIF主要投资方向选择有互惠基金、分离基金和定期存款。每个人的RRSP允许持有30%的外国成分，可尽量充分利用该成分，因为加拿大的证券市场份额毕竟仅占世界总额的3%-5%，且分散投资不同的市场可以降低投资风险。许多环球或国外成分的基金都有专供RRSP的版本。此外，RRSP投资的资产类别(Asset Allocation)应多元化(Diversified)，这样可降低投资风险。RRSPs and RRIFs can be invested in a wide variety of investments such as mutual funds, segregated funds, and term deposits when contributing to an RRSP. Up to 30% of your plan at cost, can be invested in foreign assets.

RRSP供款限额是多少呢?

你当年新增加的RRSP供款配额是前一年所攒收入的18%，但最高不超过政府规定的最高限额：2010年是$22,000，2011年以后，供款上限即以平均薪资增长幅度为准。如果你公司给雇员有退休福利，则应减除你和你雇主当年在你公司退休福利计划中的供款额，即所谓的pension adjustment。加上过往年份没有使用完的RRSP配额，就是你当年的最大RRSP配额。加拿大税务局邮寄给您的税后评估通知书 (NOTICE OF ASSESSMENT)将会载明你当年的供款最高限额。倘若您想再次查明，请致电加拿大税务局，英语电话号码1-800-959-8281，法语 1-800-959-7383。

怎样确立RRSP或RRIF的受益人最合理呢(How to establish RRSP & RRIF beneficiaries)?

一般来说，应立你的配偶或未成年子女或孙子女为RRSP或RRIF受益人，而不是将其列入你的遗产中。这样，万一你过世时，可避税直接转入配偶的RRSP或RRIF，或未成年子女或孙子女的年金计划中。(Where applicable, consider naming your spouse or common-law partner, dependent child or grandchild, rather than your estate, as beneficiary of your RRSP or RRIF. Assets may pass tax-sheltered upon death directly to an RRSP or RRIF of your spouse or common-law partner, or to a child's annuity).

贷款买RRSP，利息可以免税吗?

贷款做一般性(non-registered)投资，利息可以减免税，但贷款做RRSP投资则利息不可以免税。这是因为该贷款的目的(RRSP)已经给予了更优惠的税务优惠，即既可减免当年收入税又可延迟缴纳增值税。

可以在还没退休以前就提取RRSP存款吗?

一般情况下均可以，但须按当年收入纳税。提出的钱今后再也不能享受增值延迟纳税优惠。但将钱从其一个RRSP帐号转入另一个RRSP帐号，则不需纳税。

RRSP供款最多可超支配额多少?

RRSP供款最多只可以超过自己的RRSP配额$2,000。假如你去年的收入的18%加上去年以前的累计RRSP配额为$10,000，则你今年最多只可以投入$12,000到你的RRSP帐号。这里特别要注意的是第一年工作的新移民，一些银行职员在没有了解其过去是否有累计RRSP配额的情况下，要求其按当年工资的18%供RRSP款，结果常超过$2,000的最大限额。

未成年子女可领取我的RRSP储蓄吗(Can dependent child receive my RRSP)?

RRSP或RRIF户主过世时，其RRSP或RRIF可以以年金方式转给未成年(18岁以下)子女或孙子女并其领取直至18岁。对有残疾的子女或孙子女，则不受18岁年龄的限制。The RRSP or RRIF money can be transferred to an annuity for a financially-dependent child or grandchild under age 18 to provide benefits payable to age 18. Funds can also be transferred to an RRSP of a child of any age who is dependent on you as a result of a mental or physical infirmity.

考虑供款配偶的RRSP(Why should I use a spousal RRSP)?

如果估计配偶退休后的收入也比你低，则可以考虑供款配偶的RRSP。你现在的供款占用你的RRSP供款额度，供款仍由你来抵税，但在退休时，配偶RRSP的取款由配偶来纳税，而不是在你手上纳税，因为配偶的收入低，税率可能也低，因而享受低税率的好处。同时也可能降低你的边缘税率和对养老年金领取有利。The rules allow spousal RRSP contributions to benefit from future "income splitting". If you make a spousal RRSP contribution, you claim the RRSP deduction, even though your spouse (or common-law partner) is the annuitant and reports the income for tax purposes when the funds are withdrawn. If your spouse has less income than you at that time, tax may be reduced significantly. This income splitting may place you in a lower marginal tax bracket and may reduce or avoid the clawback of government benefits, such as Old Age Security.

Would I lose the money held in a spousal RRSP if we divorced?

As far as any future separation or divorce, you will probably have to divide both spouses' personally owned RRSPs, pensions, and any other assets anyway. So you might as well utilize a spousal RRSP for the potential tax break, if you don't divorce. Divorce should be avoided at all costs as it will reduce your mutual net worth and you can't write off lawyers fees. Try marriage counseling that offers strategies to improve the marriage. It will prove much less expensive.

去世时RRSP或养老年金(RRIF)会被怎样处理呢?

当RRSP或RRIF户主去世时，其RRSP或RRIF资金可根据其遗嘱或事先确定的RRSP或RRIF受益人计划，没有任何税务处罚地转入其在世配偶的已有的或新开的RRSP或RRIF帐号。[The RRSP or RRIF funds can simply be transferred without a tax penalty to a surviving spouse's existing or new RRSP or RRIF (transfer via a Designation of Beneficiary in your RRSP or RRIF or via your will)].

What is the benefit of a self-directed RRSP or RRIF?

Where you have several securities amounting to more than $25,000 in your RRSP, it may be easier to manage using a self-directed RRSP or RRIF. It allows you to manage several securities under one umbrella and maximize your foreign investments. A fee may apply.

如果配偶先去世怎么办What if my spouse predeceases me?

如果RRSP或RRIF户主过世时已没有配偶，也没有未成年子女，则其剩余的全部RRSP或RRIF资金，均算其去世当年现金收入纳税。在大多数省份，户主可事先指定RRSP或RRIF受益人。

How do I withdraw money from an RRSP to provide retirement income?

At any time before age 69, you can withdraw income from your RRSP. By the end of the year in which you turn 69, you must convert your RRSP, while remaining tax-deferred, to a registered retirement income fund (RRIF) or an annuity. You must begin withdrawing taxable income from your registered savings in the next year. A minimum percentage of the value of your RRIF, increasing annually, must be withdrawn as taxable income. Where there is a younger spouse or common-law partner, you can choose to base the withdrawals on the younger partner's age.

RRSP供款最晚可到多少岁 What is the age limit for RRSP contribution?

最晚可供款到你满69岁的那年年底。To your own RRSP: before the end of the year in which you turn 69。

怎样自养老年金计划取款呢How to receive payments from a RRIF?

你可以按年、半年、季度、或月定期从你的养老年金计划取款。如果经济状况许可，可选择按年年底领取，这样可达到最大限度的避税增值。You can receive your RRIF payments annually, semi-annually, quarterly or monthly. If your cash flow situation permits, choose an annual payment at the end of the year to maximize tax-sheltered growth in your RRIF.

RRSP是否该做零风险的投资(Should I take on zero risk in my RRSP)?

定期存款、MMF基金等低利率投资尽管投资风险低，但其扣除通货膨胀后的回报也十分之低。也即其投资风险是低，但你承担通货膨胀风险的能力也十分脆弱了，从而并不能更保障你退休后的收入稳定。一般来说，由于RRSP通常是长线投资，应做些承担风险的投资。(Taking no investment risk at all will leave you vulnerable to inflation risk and thus not safeguard your future financial security. Including some equity investments will help you stay ahead of inflation).

Should I pay off my mortgage or invest in an RRSP?

Both contributing to an RRSP and accumulating equity in a home, will contribute to your net worth and fiscal security, and both are worthwhile goals. When you make your RRSP contribution, you will get a tax break as high as half of your contribution, depending on your Marginal Tax Rate. Over time, RRSP holdings could well exceed the value of your home. For example: if you invested $10,000 in an RRSP over 20 years, that's $200,000 capital invested. If you are in a 50% tax bracket you could get about $100,000 of that principal back via deductions against your income, over the contributing years, to pay down the mortgage year by year. In this case, that amounts to about a $5,000 tax refund per year. Factor in the deferred growth on the RRSP investment at 8% per annum interest and your net worth substantially begins to grow. In this case your RRSP would be worth about $500,000 after 20 years.

Time to retire: Why are RRIFs preferred over annuities?

You can use your RRSP or a portion of it to purchase a guaranteed fixed income or indexed annuity, to age 90 or for life. Annuities offer a guaranteed income stream, which is reduced by today's low interest rates. Alternatively, RRIFs let you invest in equities and develop a balanced portfolio with the potential to increase your income over time. Upon death, you can leave any remaining assets to your designated beneficiary. Compared to the more fixed income from an annuity, RRIFs provide more flexibility if you need more retirement income in a particular year.

RRSP供款采取什么方式比较好?

常见的个人RRSP供款方式有两种，一是将当年的RRSP配额一次性供款，这多发生在当年RRSP供款截止前的一段时间(故称RRSP季节);二是设立常规的供款计划(Regular Contribution Plan)，即设立授权分期扣款的投资方式(Pre-authorized Chequing Plan)，每月，每季或每半月自动从你的帐户扣款投资。后者的好处是可让自己养成良好的投资及存钱的习惯，避免在截止前夕一次性供款可能积蓄不够的尴尬，同时又可以享受平均成本(Dollar Cost Averaging)投资的好处

What if I have a pension plan?

A LIRA, LIF and LRIF are similar to a RRIF. Pension benefits cannot simply be withdrawn from your employer's plan upon termination of employment. They may be transferred to a locked-in retirement account (LIRA) that is an RRSP subject to federal or provincial pension legislation. Locked-in RRSPs are subject to the same withdrawal restrictions as were the funds in the original pension plan. By the year you reach age 69, your locked-in funds must be transferred to a life income fund (LIF), a locked-in retirement income fund (LRIF), or a life annuity. LIFs and LRIFs are RRIFs with restrictions on the maximum yearly payout. A LIF requires an annuity purchase not later than at age 80, while there is no such requirement for the LRIF. Terms vary somewhat from province to province.

在海外工作，向CRA报税，可以做RRSP计划吗?

可以。第一次开户时需要人到加拿大。以后不需要，只要通知你的经纪人，然后以支票或账号转帐的形式转钱即可。投入的钱最多不可超过CRA的配额加$2000。

Why does my estate need to pay up to 50% tax on my remaining RRSP capital?

This is fair because you get a deduction against your taxable income every year you contribute and you defer taxation of investment income until you withdraw funds (ask your advisor about how RRSP funds can be withdrawn). However, you can pre-fund your 50% tax liability by purchasing life insurance. Your estate or beneficiaries are not taxed on the life insurance benefit they receive, which offsets their tax exposure on your death. Such policies can often be purchased for annual premiums as low as 1% to 2% of the value of your RRSP holdings.

在哪里做RRSP储蓄计划比较好?可以更改吗?

提供RRSP投资储蓄服务的主要有银行和投资理财公司。RRSP投资是项相当长期的投资，做RRSP储蓄投资时，一是应尽可能选择投资基金选择多、投资管理优秀的投资公司和基金;二是最好能选择一位稳定专职的财务顾问，为自己提供长期的咨询和服务。投资人可以随时更改自己的RRSP投资公司和将自己过去的RRSP投资从一家公司转往另一公司。

注册退休储蓄计划(RRSP)相关政府资讯：

RRSPs and related plans - 加拿大税务总局关于注册养老储蓄计划及相关计划资讯。

Information on RRSP by Canada Revenue Agency - 加拿大税务总局关于RRSP的有关规定

RRSP options when you turn 71  - 71岁时必须对RRSP帐号做出的选择。

T4040：IRRSPs and Other Registered Plans for Retirement - 加拿大税务总局关于RRSP的T4040手册

Registered Retirement Income Fund (RRIF)- 注册退休收入基金(RRIF)：当你退休准备从RRSP帐号取款时，你可能不是希望一次性全部支取，而是设立RRIF帐号按月定量慢慢支取。这既可以帮助有计划细水长流使用，又可帮助避免一次性支取导致的过高纳税。