RIF payments Regulations
加拿大法律規定，在您71歲生日當年的12月31日前，您必須將您的退休儲蓄計劃（RSP）轉成建立退休收入流的退休入息基金（RIF）。
Annual minimum payment is based on your age on January 1, and is calculated as a percentage of your RIF value at the beginning of each year- 如果您的配偶較年輕，您可以使用對方的年齡來決定年度最低付款額
- 如果您的配偶較年輕，則使用對方的年齡來決定年度最低付款額可降低付款金額
- This is beneficial if you do not need all of your RIF income right now, since lower payments leave more money invested in your RIF, resulting in the potential for greater growth and inflation protection
查看您的年度最低提款率
RIF Annual minimum withdrawal rate at age 70 | 5.0% |
|---|
Annual minimum withdrawal rates based on age
顯示R I F年度最低提款率的圖表（根據您在1月1日的年齡） 1月1日當時的年齡
RIF Annual Minimum Withdrawal Rates
65
4.00%
66
4.17%
67
4.35%
68
4.55%
69
4.76%
70
5.00%
71
5.28%
72
5.40%
73
5.53%
74
5.67%
75
5.82%
76
5.98%
77
6.17%
78
6.36%
79
6.58%
80
6.82%
81
7.08%
82
7.38%
83
7.71%
84
8.08%
85
8.51%
86
8.99%
87
9.55%
88
10.21%
89
10.99%
90
11.92%
91
13.06%
92
14.49%
93
16.34%
94
18.79%
95+
20.00%
付款的課稅方式
- Withdrawals from a RIF are considered taxable income in the year withdrawn
- 各省的稅率皆不同
- 根據聯邦法律，從任何註冊計劃中提款都適用預扣稅。
- 預扣稅的金額視提領金額及您所居住的省分而定
- 如果您僅提領您省分的最低金額，則不適用預扣稅。
如果您提領的金額超過最低金額，則以下預扣稅將適用。
適用所有省分的居民，但魁北克省除外
超過最低提取額的部分 | 魁北克省以外的所有省的扣繳稅比例 註腳2 |
|---|---|
$5,000以內 | 10% |
$5,001至$15,000 | 20% |
高於$15,000 | 30% |
適用於魁北克居民
超過最低提取額的部分 | 聯邦預扣稅 註腳3 | 省級預扣稅 |
|---|---|---|
$5,000以內 | 5% | 16% |
$5,001至$15,000 | 10% | 16% |
高於$15,000 | 15% | 16% |
腳註1詳情 Age used depends on the date of birth being used to calculate the minimum.
腳註2詳情 The federal withholding rates are technically 5%, 10% and 15%. 這些稅率再加上平行的省稅，則總計上升至10%、20%、30%。
腳註3詳情 In Quebec, in addition to the base 5%, 10% and 15%, there is provincial withholding of 16%. 如此產生的綜合稅率為21%、26%、31%，而不是適用於其他省分，在超過最低提款額後的10%、20%、30%預扣稅。生效日：2005年1月1日。