加拿大注册退休储蓄计划RRSP
RRSP账户内的本金和收益可以一起延迟交税。
比如你在银行开一个5千刀的RRSP账户，在账户内做基金投资；当年投入RRSP的5千刀可以从应纳税收入中扣除，例如年收入是5万刀，那么扣除后按4万5千刀交税。之后，只要这笔钱还在RRSP账户中，这笔本金以及产生的任何收益都不需要交税；
只有退休后，从RRSP账户中取出时需要交税，比如退休后收入为2万刀，同年从RRSP账户中取出8千刀，那么会按照2万8千刀交税。
RRSP
The principal and earnings inside an RRSP account can be deferred from taxation together.
For example, if you open a $5,000 RRSP account at a bank and make mutual fund investments within the account, the $5,000 contributed to the RRSP can be deducted from the taxable income for that year. For instance, if your annual income is $50,000, after deducting the $5,000, you will be taxed on $45,000. As long as this money remains in the RRSP account, both the principal amount and any generated earnings are not subject to taxation.
Only upon withdrawal from an RRSP account after retirement, taxes need to be paid. For instance, if the income after retirement is $20,000 and $8,000 is withdrawn from the RRSP account in the same year, the tax will be calculated based on $28,000.
RRSP在哪里开户
大部分金融机构均可开户RRSP。
例如：银行、信用社、信托和贷款公司、保险公司
Where to open a RRSP account?
Most financial institutions can open a RRSP account. For example: banks, credit unions, trust and loan companies, insurance companies.
RRSP可以持有哪些产品及开户条件
RRSP账户中可以持有各种创造收入的投资产品，
具体取决于投资原因和风险偏好。
例如：现金、担保投资证GIC、债券Bonds、互惠基金Mutual Funds
保本基金Segregated Funds、交易开放式指数基金ETF、股票Stocks
开设RRSP账户需要为加拿大税务居民。同时，由于RRSP主要为工薪族服务，需要开户人有积极收入（earned income）且报过税，积极收入包括工资、提成等等。 开户人年龄需在71岁以下，一旦超过71岁，RRSP账户将会自动转为RRIF（Registered Retirement Income Fund）注册退休收入基金。
What types of products can be held in a RRSP?
A RRSP account can hold various income-generating investment products, depending on investment objectives and risk preferences.
For example: cash, Guaranteed Investment Certificates (GICs), bonds, mutual funds, Segregated Funds, exchange-traded funds (ETFs), and stocks.
To open an RRSP account, you need to be a Canadian tax resident. Additionally, since RRSPs are primarily designed for salaried individuals, the account holder must have active income (earned income) and have filed taxes. Active income includes wages, commissions, and other sources. The account holder must be below the age of 71, as once they exceed 71 years old, the RRSP account will automatically convert into a Registered Retirement Income Fund (RRIF).
RRSP的供款额度
年度RRSP供款额度主要取决于两个额度数字：第一个是上一年纳税收入的18%，第二个是当年RRSP最高累积金额。最终个人年度RRSP供款金额取两个数字中较低者。
RRSP供款不得超过供款额度，超出部分每月会产生1%的罚款（超额2千刀内免罚款）。当年没有使用的RRSP额度，也可向下年累积使用。
RRSP Contribution Limit
The annual RRSP contribution limit is primarily determined by two figures: the first is 18% of the previous year’s taxable income, and the second is the maximum cumulative amount for the current year’s RRSP. The final individual annual RRSP contribution amount is the lower of the two figures.
The RRSP contribution must not exceed the contribution limit. Any excess amount will incur a monthly penalty of 1% (up to $2,000 excess contribution is exempt from penalties). Unused RRSP contribution room from the current year can be carried forward and accumulated for future years.
RRSP账户类型
个人RRSP
个人RRSP以自己名义注册账户。
配偶RRSP
配偶RRSP以配偶或同居伴侣的名义注册。您的配偶或同居伴侣拥有该账户，但您可以向账户存钱，同时存进去的钱可以用于您自己的税收抵免，也算作您自己本年的RRSP额度中，但不会影响您的配偶或同居伴侣的RRSP额度。
团体RRSP
团体RRSP通常是雇主给员工提供的一项福利。团体RRSP通常由两部分组成：第一部分是员工薪水中直接扣除的一部分，比如5%，直接存入团体RRSP账户中；第二部分是雇主为员工向团体RRSP中提供一定比例的供款，比如等同员工薪水5%的数额，也就是雇主提供的复利。两部分供款总额记作员工当年RRSP额度。
Types of RRSP Accounts
Individual RRSP
Individual RRSPs are registered in the individual’s own name.
Spousal RRSP
A Spousal RRSP is registered in the name of your spouse or common-law partner. Your spouse or partner owns the account, but you can contribute money to it. The contributions made to the account can be used for your own tax deductions and count towards your own RRSP contribution limit for the year. However, these contributions will not affect the RRSP contribution limit of your spouse or partner.
Group RRSP
A Group RRSP is typically a benefit provided by an employer to employees. A Group RRSP usually consists of two components: the first component is a portion deducted directly from the employee’s salary, for example, 5%, which is deposited directly into the Group RRSP account. The second component is the employer’s contribution to the Group RRSP on behalf of the employee, typically a certain percentage, such as an amount equivalent to 5% of the employee’s salary, which represents the employer’s matching contribution. The total of these two contributions is considered the employee’s RRSP contribution for the year.
RRSP的取款和账户转移
RRSP账户可以在任何时间取款，取出的金额算作当年的收入，并按照相应税阶交税。
需要注意，已经使用过的RRSP额度不能再使用，除首次购房计划HBP（Home Buyer Plan）以及终身学习计划LLP（Life-Time Learning Plan）。
Withdrawals and Account Transfers for RRSP
RRSP accounts allow withdrawals at any time, and the withdrawn amount is considered income for the year and taxed accordingly.
It is important to note that once RRSP contribution room has been used, it cannot be reused, except for the First-Time Home Buyer’s Plan (HBP) and the Life-Time Learning Plan (LLP).
RRSP常见问答
FAQ for RRSP
去世时RRSP会怎么样？
当RRSP持有人去世时，其RRSP中的全部资金必须纳入其去世当年的收入中。
如果指定了受益人，则RRSP中所有财产的公平市场价值将留给受益人。
在满足某些条件的情况下，合资格的受益人（例如配偶）可能有资格在延迟缴税的基础上将这笔资金转入自己的注册计划中。
什么时候买RRSP比较合适？
RRSP每年可购买的最后期限是次年2月底的最后一个周日（或顺延至3月初）。
What happens to an RRSP upon death?
When an RRSP account holder passes away, the entire funds in their RRSP must be included in their income for the year of death.
If a beneficiary is designated, the fair market value of all the assets in the RRSP will be passed on to the beneficiary.
In certain qualifying circumstances, eligible beneficiaries (such as a spouse) may be able to transfer these funds into their own registered plan on a tax-deferred basis, subject to specific conditions.
When is the best time to buy an RRSP?
The RRSP contribution deadline each year is the last day of February, which falls on the final Sunday of the month (or extended to early March).
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