RIF payments Regulations
截止到您第71个生日年的12月31日，加拿大法律要求您将您的RSP转换为RIF，这是一项建立退休收入流的投资计划。
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- 如果您的配偶比您年轻，您可以使用他/她的年龄来确定最低年度付款金额
- 如果您的配偶比您年轻，则使用他/她的年龄来确定最低年度付款金额可以支付较低的金额
- 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
了解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
图表显示了根据您的年龄截至1月1日的R I F最低年度提款率 年龄截至1月1日
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%
支付款项如何纳税
- Withdrawals from a RIF are considered taxable income in the year withdrawn
- 税率因省而异
- 根据联邦法律，预扣税适用于从注册计划中提取的任何款项
- 代扣金额取决于提款金额和您所居住的省份
- 如果您只提取每个省份的最低金额，则预扣税不适用
如果您提取的金额超过最低金额，则适用以下代扣税。
适用于所有省份的居民，魁北克除外
提取金额高于最低金额 | 所有省份的预扣税，魁北克除外 脚注2 |
|---|---|
高达$5,000 | 10% |
$5,001至$15,000 | 20% |
超过$15,000 | 30% |
适用于魁北克居民
提取金额高于最低金额 | 联邦预扣税 脚注3 | 省级预扣税 |
|---|---|---|
高达$5,000 | 5% | 16% |
$5,001至$15,000 | 10% | 16% |
超过$15,000 | 15% | 16% |
脚注1详情 Age used depends on the date of birth being used to calculate the minimum.
脚注2详情 The federal withholding rates are technically 5%, 10% and 15%. 通过一项并行省级税，上述税率已提升到10%、20%和30%。
脚注3详情 In Quebec, in addition to the base 5%, 10% and 15%, there is provincial withholding of 16%. 因此，综合税率为21%、26%和31%，取代其他省份针对超过最低金额的提款适用的10%、20%和30%预扣税率。生效日期：2005年1月1日。