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完整的答案见内

本文发表在 rolia.net 枫下论坛Spousal RRSPs
A married taxpayer may contribute to an RRSP registered in the name of a spouse or common-law spouse and still claim a tax deduction. If the taxpayer is also a planholder, he or she may contribute to the spouse’s plan only to the extent that the contributor does not use the maximum contribution available for his or her own plan. For example, a wife who has a maximum contribution limit of $11,500 for her own RRSP but contributes only $10,000 to her RRSP, may contribute $1,500 to her husband’s spousal RRSP. The husband’s RRSP contribution limits are not affected by the spousal RRSP, which is a separate plan. (Therefore, the husband, in this example, would have two plans – one for personal contributions and one for contributions made by his wife on his behalf.)
(Unless used to purchase a Registered Retirement Income Fund (RRIF) or certain acceptable annuities), the withdrawal from a spousal plan is taxable income to the spouse – not the contributor – since the spousal RRSP belongs to the spouse in whose name it is registered. However, any withdrawals of contributions to a spousal plan claimed as a tax deduction by a contributing spouse made:
• In the year the contribution is made; or
• In the two calendar years prior to the year of withdrawal;
are taxable to the contributor in the year of withdrawal rather than to the
planholder.

Example: In each of six consecutive years, a husband contributes $1,000 to his wife’s RRSP, which he claims as tax deductions. In the seventh year there are no contributions, and the wife de-registers the plan. Thus, for the seventh taxation year:
• The husband includes as taxable income in his tax return the sum of $2,000 (contributions: 7th year – nil; 6th year – $1,000; 5th year – $1,000) and,
• The wife includes as taxable income in her tax return the sum of $4,000
(i.e. contributions to the plan made in years 1,2, 3 and 4) plus all arnings
that accumulated on the total contributions of $6,000 in the plan.更多精彩文章及讨论,请光临枫下论坛 rolia.net
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Replies, comments and Discussions:

  • 枫下家园 / 理财投资税务 / 老公买了RRSP,受益人是老婆。谁能给我解释一下这是什么意思?老婆在什么情况下可以用这个账户里的笔钱?
    • Spousal RRSP
      • 什么意思啊?讲多点了。。。。
        • 什么时候都可以用,但是用的时候要缴税。
        • 这笔钱任何时候都可支取,但是...
          最后一次存款后,三年内支取则算做老公的当年收入纳税,三年后支取则算老婆的当年收入纳税,这样,如果老婆没有工作或收入很低的话就会很合算,相当于分散了收入。
          • Spousal RRSP 的解释是对的,但是RRSP的受益人和Spousal RRSP是两个概念。
          • 完整的答案见内
            本文发表在 rolia.net 枫下论坛Spousal RRSPs
            A married taxpayer may contribute to an RRSP registered in the name of a spouse or common-law spouse and still claim a tax deduction. If the taxpayer is also a planholder, he or she may contribute to the spouse’s plan only to the extent that the contributor does not use the maximum contribution available for his or her own plan. For example, a wife who has a maximum contribution limit of $11,500 for her own RRSP but contributes only $10,000 to her RRSP, may contribute $1,500 to her husband’s spousal RRSP. The husband’s RRSP contribution limits are not affected by the spousal RRSP, which is a separate plan. (Therefore, the husband, in this example, would have two plans – one for personal contributions and one for contributions made by his wife on his behalf.)
            (Unless used to purchase a Registered Retirement Income Fund (RRIF) or certain acceptable annuities), the withdrawal from a spousal plan is taxable income to the spouse – not the contributor – since the spousal RRSP belongs to the spouse in whose name it is registered. However, any withdrawals of contributions to a spousal plan claimed as a tax deduction by a contributing spouse made:
            • In the year the contribution is made; or
            • In the two calendar years prior to the year of withdrawal;
            are taxable to the contributor in the year of withdrawal rather than to the
            planholder.

            Example: In each of six consecutive years, a husband contributes $1,000 to his wife’s RRSP, which he claims as tax deductions. In the seventh year there are no contributions, and the wife de-registers the plan. Thus, for the seventh taxation year:
            • The husband includes as taxable income in his tax return the sum of $2,000 (contributions: 7th year – nil; 6th year – $1,000; 5th year – $1,000) and,
            • The wife includes as taxable income in her tax return the sum of $4,000
            (i.e. contributions to the plan made in years 1,2, 3 and 4) plus all arnings
            that accumulated on the total contributions of $6,000 in the plan.更多精彩文章及讨论,请光临枫下论坛 rolia.net
    • When the man pass away.
        • 请指正。
    • 可以参考一下这个URL.
      用RRSP和Beneficiary做关键字可以查到很多相关信息的。
      不一定要指定spousal为受益人,指定孩子作受益人一样有税务便利。
    • 感谢各位回答。但还是没搞明白老婆作受益人和SPOUS RRSP有什么区别。我理解,前者是先生的RRSP只有先生过世后,妻子才可以继承。后者,是先生除自己RRSP之外,另外给妻子买的。她应该对这个账户有生杀大权,对否?
      • You got it.
        当中另有一些细小的税务问题(比如上面提到的3年的限制等),但基本意思就是你所理解的。