{"id":31,"date":"2016-01-28T20:00:35","date_gmt":"2016-01-29T04:00:35","guid":{"rendered":"http:\/\/accountantwei.com\/cn\/?p=31"},"modified":"2016-03-05T21:23:48","modified_gmt":"2016-03-06T05:23:48","slug":"%e6%80%8e%e6%a0%b7%e8%b4%ad%e4%b9%b0rrsp","status":"publish","type":"post","link":"http:\/\/accountantwei.com\/cn\/%e6%80%8e%e6%a0%b7%e8%b4%ad%e4%b9%b0rrsp\/","title":{"rendered":"\u600e\u6837\u8d2d\u4e70RRSP"},"content":{"rendered":"

2016\u5e741\u670828\u65e5<\/span>
\n<\/span>\u4f5c\u8005\uff1aStella Wei, CPA<\/span><\/span><\/p>\n

\u52a0\u62ff\u5927\u653f\u5e9c\u5bf9\u8001\u5e74\u4eba\u63d0\u4f9b\u5982\u4f4f\u623f\u3001\u751f\u6d3b\u8d39\u7528\u7b49\u798f\u5229\u6027\u8865\u8d34\uff0c\u4f46\u6570\u989d\u5341\u5206\u6709\u9650\uff0c\u4e14\u591a\u6570\u8865\u8d34\u4ec5\u9650\u4e8e\u4f4e\u6536\u5165\u8005\u3002\u4e3a\u9f13\u52b1\u4e2a\u4eba\u505a\u9000\u4f11\u517b\u8001\u50a8\u84c4\uff0c\u52a0\u62ff\u5927\u653f\u5e9c\u5236\u5b9a\u4e86\u591a\u79cd\u4f18\u60e0\u653f\u7b56\uff0c\u6700\u4e3b\u8981\u7684\u5373\u662f\u201c\u6ce8\u518c\u9000\u4f11\u50a8\u84c4\u8ba1\u5212\u201d – Registered Retirement Saving Plan\uff0c\u7b80\u79f0RRSP\u3002<\/span><\/p>\n

\u4f5c\u4e3a\u6ce8\u518c\u9000\u4f11\u91d1\u50a8\u84c4\u8ba1\u5212\uff0cRRSP \u662f\u653f\u5e9c\u517b\u8001\u91d1\u8ba1\u5212\uff08CPP\uff09\u7684\u4e00\u4e2a\u8865\u5145\uff0c\u540c\u65f6\u4e5f\u662f\u51cf\u8f7b\u5f53\u5e74\u7a0e\u6536\u8d1f\u62c5\u7684\u4e00\u79cd\u91cd\u8981\u7684\u65b9\u6cd5\u3002\u53ef\u7528\u4e8e\u62b5\u62632015\u5e74\u6536\u5165\u7684RRSP\u8d2d\u4e70\u671f\u9650\u4e3a2016\u5e74\u76842\u670829\u65e5\u3002\u653f\u5e9c\u5bf9 RRSP \u7684\u653f\u7b56\u4f18\u60e0\uff0c\u6700\u4e3b\u8981\u53cd\u6620\u5728\u4e24\u4e2a\u65b9\u9762\uff1a<\/span><\/p>\n

\uff081\uff09\u5728\u89c4\u5b9a\u914d\u989d\u4e4b\u5185\u7684 RRSP \u50a8\u84c4\uff0c\u53ef\u4ee5\u51cf\u514d\u5176\u5f53\u5e74\u5e94\u7eb3\u7a0e\u6536\u5165\uff0c\u8fbe\u5230\u964d\u4f4e\u9ad8\u7a0e\u7387\u6536\u5165\u7684\u76ee\u7684\u3002\u6536\u5165\u8d8a\u9ad8\uff0cRRSP\u5e2e\u52a9\u8282\u7701\u7684\u7a0e\u8d39\u5c31\u8d8a\u591a\u3002\u4f8b\u5982\uff0cA\u5973\u58eb2015\u5e74\u5de5\u8d44\u6536\u5165\u4e3a$87,000\uff0c\u5979\u57282016\u5e741\u670828\u65e5\u8d2d\u4e70\u4e86$10,000\u7684RRSP\u5e76\u7528\u4e8e\u51cf\u514d2015\u5e74\u7684\u4e2a\u4eba\u7a0e\uff0c\u51cf\u514d\u989d\u662f\u4ece\u5979\u7684\u6700\u9ad8\u7a0e\u7387\uff0832.5%\uff09\u5f00\u59cb\uff0cA\u5973\u58eb\u5373\u53ef\u5728\u5f53\u5e74\u51cf\u5c11\u7ea6$3,250\u7684\u7a0e\u6b3e\u3002\u5982A\u5973\u58eb\u65e0\u66f4\u591a\u5b58\u6b3e\u4f46\u4ecd\u60f3\u4e70\u66f4\u591aRRSP\u53bb\u51cf\u514d\u66f4\u591a\u7a0e\uff0c\u53ef\u5230\u94f6\u884c\u77ed\u671f\u8d37\u6b3e$20,000\u8d2d\u4e70RRSP\uff08\u5982\u5728\u89c4\u5b9a\u914d\u989d\u5185\uff09\uff0c\u56e0\u4e3a\u5979\u7684\u7b2c\u4e8c\u9ad8\u7a0e\u7387\u4e3a29%\uff0c\u5979\u53ef\u518d\u7701$5,800\u5f53\u5e74\u4e2a\u7a0e\u989d\u3002<\/span><\/p>\n

\uff082\uff09RRSP \u50a8\u84c4\u5e10\u53f7\u5185\u8d44\u91d1\u7684\u76c8\u5229\u5f53\u5e74\u4e0d\u5fc5\u7eb3\u7a0e\uff0c\u8ba1\u5165\u672c\u91d1\u91cd\u65b0\u6295\u8d44\uff0c\u76f4\u81f3\u53d6\u6b3e\u65f6\u624d\u987b\u7eb3\u7a0e\u3002\u63a5\u4e0a\u4f8b\uff0c\u5982A\u5973\u58eb\u7528RRSP\u76843\u4e07\u5143\u6295\u8d44\u80a1\u7968\u4e00\u5e74\u540e\u8d62\u52295\u5343\u5143\uff0c\u540c\u65f6A\u5973\u58eb\u57282017\u5e74\u751f\u5c0f\u5b69\u5e76\u4fee\u4ea7\u5047\uff0c2018\u5e74\u81f32019\u7ee7\u7eed\u5728\u5bb6\u7167\u987e\u5c0f\u5b69\u800c\u65e0\u6536\u5165\uff0cA\u5973\u58eb\u53ef\u8003\u8651\u5728\u8fd9\u4e24\u5e74\u91cc\u4eceRRSP\u4e2d\u6bcf\u5e74\u53d6\u51fa\u81f3\u5c111\u4e077\u5343\u5143\u8d34\u8865\u5bb6\u7528\uff0c\u5e76\u62a5\u7a0e\uff0c\u6700\u540e\u8fd9\u6bcf\u5e74\u53d6\u51fa\u76841\u4e077\u5343\u5143\u56e0\u5c5e\u4e8e\u4f4e\u6536\u5165\u800c\u57fa\u672c\u4e0d\u7528\u4ea4\u7a0e\u3002<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u4ece\u8d22\u52a1\u89c4\u5212\u89d2\u5ea6\u6765\u770b\uff0cRRSP \u50a8\u84c4\u5e76\u975e\u4ec5\u4ec5\u662f\u7b80\u5355\u5730\u5f00\u4e2a\u6237\u5934\u5e76\u5c06\u94b1\u5b58\u5165\u3002\u5728\u8fdb\u884c RRSP \u50a8\u84c4\u4e4b\u524d\uff0c\u9700\u8981\u9488\u5bf9\u4e2a\u4eba\u5177\u4f53\u60c5\u51b5\u5236\u5b9a\u7b56\u7565\uff0c\u4ee5\u83b7\u5f97\u6700\u5927\u7a0e\u52a1\u4f18\u60e0\u3002\u901a\u5e38\uff0c\u9700\u8981\u77e5\u9053\u4e2a\u4eba RRSP \u914d\u989d\uff08RRSP Contribution Room)\u662f\u591a\u5c11\uff0cRRSP \u914d\u989d\u662f\u4e70\u7ed9\u81ea\u5df1\u8fd8\u662f\u914d\u5076\uff0c\u662f\u5426\u9700\u8981\u501f RRSP \u94b1\u4e70\u623f\u6216\u8fdb\u5927\u5b66\u5b66\u4e60\uff0c\u662f\u5426\u5e94\u8be5\u8d37\u6b3e\u4e70 RRSP\uff0c\u53d1\u751f\u751f\u547d\u610f\u5916\u65f6 RRSP \u8f6c\u8ba9\u6709\u54ea\u4e9b\u89c4\u5b9a\u548c\u624b\u7eed\uff0c\u7b49\u7b49\u3002\u6295\u8d44\u8005\u53ef\u5b89\u6392\u4e0d\u7c7b\u578b\u7684\u6295\u8d44\u65b9\u5411\u53ca\u54c1\u79cd\u3002\u5404\u7c7b\u91d1\u878d\u673a\u6784\uff0c\u5982\u94f6\u884c\u3001\u6295\u8d44\u516c\u53f8\u3001\u5238\u5546\u3001\u4fdd\u9669\u516c\u53f8\u7b49\u90fd\u53ef\u5f00\u7acb RRSP \u5e10\u6237\u3002\u6295\u8d44\u54c1\u79cd\u3001\u7ba1\u7406\u65b9\u5f0f\u53ca\u7ba1\u7406\u8d39\u7528\u4f1a\u6709\u5dee\u522b\u3002<\/span><\/p>\n

RRSP \u6295\u8d44\u662f\u9879\u76f8\u5f53\u957f\u671f\u7684\u6295\u8d44\uff0c\u5e94\u5c3d\u53ef\u80fd\u9009\u62e9\u6295\u8d44\u57fa\u91d1\u9009\u62e9\u591a\u3001\u6295\u8d44\u7ba1\u7406\u4f18\u79c0\u7684\u6295\u8d44\u516c\u53f8\u548c\u57fa\u91d1\u3002RRSP \u6295\u8d44\u7684\u8d44\u4ea7\u7c7b\u522b\u5e94\u591a\u5143\u5316\uff0c\u4ee5\u964d\u4f4e\u6295\u8d44\u98ce\u9669\u3002 \u63d0\u4f9b RRSP \u6295\u8d44\u50a8\u84c4\u670d\u52a1\u7684\u4e3b\u8981\u6709\u94f6\u884c\u548c\u6295\u8d44\u7406\u8d22\u4fdd\u9669\u516c\u53f8\u3002RRSP \u548c RRIF \u4e3b\u8981\u6295\u8d44\u65b9\u5411\u9009\u62e9\u6709\u4e92\u60e0\u57fa\u91d1\u3001\u5206\u79bb\u57fa\u91d1\u548c\u5b9a\u671f\u5b58\u6b3e\u3002\u6295\u8d44\u4eba\u53ef\u4ee5\u968f\u65f6\u66f4\u6539\u81ea\u5df1\u7684 RRSP \u6295\u8d44\u516c\u53f8\u548c\u5c06\u81ea\u5df1\u8fc7\u53bb\u7684 RRSP \u6295\u8d44\u4ece\u4e00\u5bb6\u516c\u53f8\u8f6c\u5f80\u53e6\u4e00\u516c\u53f8\u3002\u00a0<\/span><\/p>\n

\u6709\u5f88\u591a\u534e\u4eba\u559c\u6b22\u81ea\u5df1\u7ba1\u7406RRSP\u7684\u6295\u8d44\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u719f\u6089\u80a1\u7968\u4ea4\u6613\u7684\u4eba\u3002\u597d\u5904\u662f\u968f\u65f6\u638c\u63e1\u81ea\u5df1\u7684\u6295\u8d44\u65b9\u5411\u548c\u54c1\u79cd\uff0c\u5f53\u7136\u9700\u8981\u66f4\u591a\u65f6\u95f4\u505a\u8c03\u7814\u4e14\u6295\u8d44\u54c1\u79cd\u5355\u4e00\uff0c\u4e2a\u4eba\u6295\u8d44\u8d44\u4ea7\u7ec4\u5408\u6297\u98ce\u9669\u80fd\u529b\u8f83\u8106\u5f31\u3002\u8fd8\u6709\u5c31\u662f\u5f53\u52a0\u5143\u5151\u7f8e\u5143\u6301\u7eed\u8d70\u4f4e\u7684\u60c5\u51b5\u4e0b\uff0c\u6709\u4e9b\u4eba\u5e0c\u671b\u5728\u81ea\u5df1\u7ba1\u7406\u7684RRSP\u8d26\u53f7\u4e2d\u4fdd\u7559\u7f8e\u91d1\u800c\u4e0d\u662f\u52a0\u5143\uff0c\u8fd9\u5c31\u9700\u8981\u5411\u91d1\u878d\u673a\u6784\u6253\u542c\u6e05\u695a\u662f\u5426\u53ef\u4ee5\u5728RRSP\u8d26\u53f7\u4e2d\u4fdd\u7559\u7f8e\u91d1\u3002\u00a0<\/span><\/p>\n


\n<\/span>RRSP \u5185\u7684\u50a8\u84c4\u989d\uff0c\u5e76\u4e0d\u662f\u53ea\u6709\u5230\u9000\u4f11\u540e\u624d\u80fd\u63d0\u53d6\uff0c\u800c\u662f\u53ef\u4ee5\u968f\u65f6\u4ece\u5e10\u6237\u4e2d\u63d0\u53d6\u6b3e\u9879\uff0c\u53ea\u662f\u8be5\u9879\u989d\u5ea6\u9700\u5e76\u5165\u5f53\u5e74\u6536\u5165\u8ba1\u7a0e\u3002\u53ea\u6709\u5728\u201c\u9996\u6b21\u8d2d\u623f\u8ba1\u5212\u201d\uff08HBP\uff09\u548c\u201c\u81ea\u8eab\u5b66\u4e60\u8ba1\u5212\u201d\uff08LLP\uff09\u5185\uff0c\u63d0\u6b3e\u624d\u53ef\u4ee5\u4e0d\u9700\u7eb3\u7a0e\u3002\u4f46\u8ba1\u5212\u6267\u884c\u4eba\u9700\u6309\u6bd4\u4f8b\u5b9a\u671f\u8fd4\u8fd8\u5176\u63d0\u53d6\u7684\u63d0\u6b3e\u3002\u5982\u67d0\u5e74\u672a\u8fd4\u8fd8\u6216\u8fd4\u8fd8\u4e0d\u8db3\uff0c\u5dee\u989d\u90e8\u5206\u987b\u8ba1\u7a0e\u3002<\/span><\/span><\/p>\n

\u81ea 1991 \u5e74\u4ee5\u6765\u7684\u672a\u4e70\u7684 RRSP \u914d\u989d\u4f1a\u88ab\u81ea\u52a8\u7d2f\u8ba1\u4e0b\u6765\u7ed9\u4ee5\u540e\u5e74\u4efd\u3002\u6bcf\u5e74\u62a5\u7a0e\u540e\u4ece\u7a0e\u52a1\u603b\u5c40 (CRA) \u6536\u5230\u7684\u7a0e\u52a1\u8bc4\u4f30\u901a\u77e5\uff08Notice of Assessment\uff09\u4e2d\u5c31\u6709 RRSP \u914d\u989d\u3002 \u8be5\u914d\u989d\u5c31\u5305\u62ec\u6309\u4f60\u4e0a\u5e74\u6536\u5165\u8ba1\u7b97\u5f97\u5230\u7684\u65b0\u589e\u52a0\u7684\u914d\u989d\u548c\u4f60\u8fc7\u53bb\u7d2f\u79ef\u7684\u672a\u4e70\u7684\u914d\u989d\u3002<\/span><\/p>\n

\u7528\u4e8e\u8ba1\u7b97 RRSP \u914d\u989d\u7684\u5e74\u6536\u5165\uff0c\u5e76\u4e0d\u662f\u5305\u62ec\u4e0a\u4e00\u5e74\u7684\u4efb\u4f55\u6536\u5165\u3002\u5229\u606f\u6536\u5165\u3001\u4e92\u60e0\u57fa\u91d1\u548c\u80a1\u5e02\u7b49\u6295\u8d44\u6536\u5165\u3001\u6295\u8d44\u5206\u7ea2\u6536\u5165\u3001\u623f\u5c4b\u51fa\u79df\u6536\u5165\u7b49\u7b49\uff0c\u5728\u8ba1\u7b97 RRSP \u914d\u989d\u65f6\u4e0d\u4e88\u8003\u8651\u3002\u5982\u679c\u4e0a\u4e00\u5e74\u6536\u5165\u7684 18\uff05 \u8d85\u8fc7\u4e86 RRSP \u7684\u6700\u9ad8\u914d\u989d\u9650\u5236\uff0c\u5219\u4ee5\u6700\u9ad8\u914d\u989d\u9650\u5236\u4e3a\u9650\u30022014\u5e74\u7684\u6700\u5927\u914d\u989d\u662f $24,270\uff0c2015\u5e74\u7684\u6700\u5927\u914d\u989d\u662f $24,930.<\/span><\/p>\n

\u914d\u5076 RRSP\uff08Spousal RRSP\uff09\u63d0\u4f9b\u4e86\u4e00\u79cd\u592b\u59bb\u95f4\u5408\u6cd5\u5206\u644a\u6536\u5165\u6765\u964d\u4f4e\u7a0e\u8d1f\u7684\u65b9\u6cd5\uff0c\u975e\u5e38\u9002\u5408\u4e8e\u592b\u59bb\u95f4\u53cc\u65b9\u6536\u5165\u5dee\u8ddd\u8f83\u5927\u7684\u60c5\u51b5\u3002<\/span><\/p>\n

\u4f5c\u4e3a\u5408\u6cd5\u7684\u907f\u7a0e\u65b9\u6cd5\u4e4b\u4e00\u7684\u914d\u5076 RRSP\uff0c\u662f\u5728\u914d\u5076\u4e4b\u95f4\u76f8\u4e92\u8c03\u914d\u4f7f\u7528 RRSP \u989d\u5ea6\uff0c\u4ece\u800c\u51cf\u5c11\u592b\u59bb\u7684\u603b\u7f34\u7a0e\u989d\u5ea6\u3002\u53ea\u8981\u592b\u59bb\u5408\u8ba1\u8ba4\u8d2d\u7684\u989d\u5ea6\u672a\u8d85\u8fc7\u4e24\u4eba RRSP \u7684\u603b\u989d\uff0c\u4e0d\u8bba\u653e\u5728\u8c01\u7684\u540d\u4e0b\u90fd\u662f\u53ef\u4ee5\u6309\u89c4\u5b9a\u62b5\u6263\u5f53\u5e74\u7684\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n


\n<\/span>\u914d\u5076 RRSP \u7684\u4f7f\u7528\u65b9\u6cd5\uff0c\u901a\u5e38\u662f\u6536\u5165\u9ad8\u8005\u5e94\u4e3a\u6536\u5165\u4f4e\u7684\u4e00\u65b9\u8ba4\u8d2d\uff0c\u8ba4\u8d2d\u989d\u5ea6\u4ecd\u6263\u51cf\u6536\u5165\u9ad8\u8005\u7684\u6240\u5f97\u7a0e\u3002\u8ba4\u8d2d\u989d\u5728\u914d\u5076 RRSP \u5b58\u653e\u4e09\u5e74\u4ee5\u4e0a\uff0c\u63d0\u53d6\u8be5\u6b3e\u9879\u65f6\u5c06\u5728\u63a5\u53d7\u4e00\u65b9\uff08\u6536\u5165\u4f4e\u8005\uff09\u540d\u4e0b\u8ba1\u7a0e\uff0c\u4ece\u800c\u53ea\u9700\u8981\u4ea4\u7eb3\u76f8\u5bf9\u4f4e\u7684\u7a0e\u6b3e\u3002\u6b64\u5916\uff0c\u56e0 RRSP \u989d\u5ea6\u5df2\u4e8b\u5148\u5e73\u644a\uff0c\u5728\u9000\u4f11\u540e\uff0c\u592b\u59bb\u53cc\u65b9\u63d0\u53d6 RRSP \u65f6\uff0c\u5408\u8ba1\u4ea4\u7a0e\u989d\u4e5f\u4f1a\u964d\u4f4e\uff0c\u4e5f\u53ef\u80fd\u56e0\u6b64\u964d\u4f4e\u8fb9\u7f18\u7a0e\u7387\u548c\u5bf9\u517b\u8001\u5e74\u91d1\u9886\u53d6\u6709\u5229\u3002<\/span><\/span><\/p>\n

RRSP \u4f9b\u6b3e\u6700\u665a\u5230\u6ee1 71 \u5c81\u7684\u90a3\u5e74\u5e74\u5e95\uff0c\u5c4a\u65f6 RRSP \u5e10\u6237\u987b\u5173\u95ed\u3002\u53ef\u9009\u62e9\u63d0\u53d6\u73b0\u91d1\uff0c\u6216\u5c06\u5176\u8f6c\u5165 RRIF\u3002\u5982\u679c\u662f\u63d0\u53d6\u73b0\u91d1\uff0c\u6301\u6709\u4eba\u8981\u7acb\u5373\u652f\u4ed8\u5927\u989d\u7a0e\u6b3e\u3002\u591a\u6570\u4eba\u4f1a\u9009\u62e9\u5c06 RRSP \u50a8\u84c4\u989d\u8f6c\u5165 RRIF\uff0c\u4ece\u800c\u53ef\u4ee5\u4e0d\u5fc5\u9a6c\u4e0a\u7eb3\u7a0e\uff0c\u4f46\u6bcf\u5e74\u987b\u6309\u6bd4\u4f8b\u4ece RRIF \u4e2d\u63d0\u6b3e\uff0c\u6b64\u6b3e\u9879\u6309\u5f53\u65f6\u6536\u5165\u8ba1\u7a0e\u3002<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

2016\u5e741\u670828\u65e5 \u4f5c\u8005\uff1aStella Wei, CPA \u52a0\u62ff\u5927\u653f\u5e9c\u5bf9\u8001\u5e74\u4eba\u63d0\u4f9b\u5982\u4f4f\u623f\u3001\u751f\u6d3b\u8d39\u7528\u7b49\u798f\u5229\u6027\u8865\u8d34 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[3],"tags":[],"_links":{"self":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/31"}],"collection":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/comments?post=31"}],"version-history":[{"count":2,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/31\/revisions"}],"predecessor-version":[{"id":70,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/posts\/31\/revisions\/70"}],"wp:attachment":[{"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/media?parent=31"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/categories?post=31"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/accountantwei.com\/cn\/wp-json\/wp\/v2\/tags?post=31"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}