请问懂税务的专家：我可以买多少RRSP?

爱逛公园 · 发表于 2014-2-23 19:41

本帖最后由爱逛公园于 2014-2-23 19:44 编辑

快要到买RRSP的最后期限，有个问题想请教。我以前没有pension, 还挺清醒的, 以前还有些RRSP 没有买，弄得现在更糊涂了。下面是我2003年收到的Notice of Asseement：

RRSP deduction limit for 2012                                                             $10,000
Minus: Allowable RRSP contributions deducted for 2012                                  $0
------------------------------------------------------------------------------------------------------
Unused RRSP deduction limit at the end of 2012                                     $10,000

Plus: 18% of 2012 earned income of             $5,000
Minus: 2012 pension adjustment                $4,000                            $1,000
-------------------------------------------------------------------------------------------------------
                                                                                                      $11,000
Minus: 2013 net past service pension adjustment                                           $0
Plus: 2013 pension adjustment reversal                                                       $0
-----------------------------------------------------------------------------------------------------
Your RRSP deduction limit for 2013                                                       $11,000

我2013年有和2012年几乎相同得收入和支付了的pension, 其他一分钱 RRSP 都没有买。我的问题是：
我在二月底还可以为2013年买多少RRSP?

非常谢了。

看风听月 · 发表于 2014-2-23 20:07

$ 11,000

不紧张 · 发表于 2014-2-23 20:15

楼上的对

peterpan · 发表于 2014-2-23 21:41

本帖最后由 peterpan 于 2014-2-23 21:52 编辑

看风听月发表于 2014-2-23 20:07 - {& g' j4 h2 ^. z4 V" y$ J
$ 11,000

你忘了LZ在2013年还买了pension:
"A pension adjustment or PA is an amount that reduces the RRSP deduction limit of persons who are in a company-sponsored registered pension plans. This is an attempt to equalize the various tax deferred savings programs in Canada and ensure that persons who participate in a company pension plan do not have the same level of RRSP contributions as those who do not.

Thus, persons who are not in a pension plan do not have a pension adjustment. Those who participate in a registered pension plan or a deferred profit sharing plan have a pension adjustment reported for each year of participation on their T4 slip (Statement of Remuneration Paid). The pension adjustment reported in a calendar year reduces allowable contributions to an RRSP for the next calendar year.

If a person is a member of a defined benefit pension plan, the PA is equal to nine times the benefit accrued during the year less $600. For example, a person who earned $40,000 would be able to contribute $7,200 or18% of earnings to the RRSP in the following year if there were no company pension. However, if the person earned a pension of, say, $500 last year in a company pension plan, then there would be a PA of $3,900 (9 times $500 less $600). The PA reduces the maximum allowable RRSP contribution to $3,300 ($7,200 less $3,900). "

上面说道的这个计算（x9)我也不是很清楚为什么，但是我觉得可买的limit应该是11000减去已买pension的数额的计算

lmyczh · 发表于 2014-2-23 22:08

最少11000 加上2013年收入的18%和你2013年已买pension的差额

爱逛公园 · 发表于 2014-2-23 22:25

按照上面很有差距的回答，我的问题还是没有解决。还有更权威的回答吗？假如我2013年有－

18% of 2013 earned income of $6,000
Minus: 2013 pension adjustment $5,000

那么究竟我可以买的RRSP 是至少 $11,000, 还是 11,000 - 5,000 = 6,000??

谢了。

lmyczh · 发表于 2014-2-23 22:39

至少11000. 2013RRSP 的额度是从 2012 的earned income 来的但2013 的pension 是从2013的income来，不影响。

山清水秀 · 发表于 2014-2-23 22:51

$11,000

猴子 · 发表于 2014-2-23 22:55

Unused $10000 + 新增的$5000额度 - 公司给你买的占用了的$4000额度 = $11000

爱逛公园 · 发表于 2014-2-24 08:34

本帖最后由爱逛公园于 2014-2-24 08:36 编辑

谢谢上面这么多人的回答。我自己是倾向于 11,000的，可以家里负责报了十年税的人坚持11,000 - 5,000。我没有任何税务知识，不过我的理据是基于简单的数学。假如我没有以前剩下的10,000额度，我2013年收到的Notice of Asseement 就会是：

RRSP deduction limit for 2012                                                                      $0
Minus: Allowable RRSP contributions deducted for 2012                               $0
------------------------------------------------------------------------------------------------------
Unused RRSP deduction limit at the end of 2012                                        $0

Plus: 18% of 2012 earned income of             $5,000
Minus: 2012 pension adjustment                $4,000                         $1,000
-------------------------------------------------------------------------------------------------------
                                                                                                            $1,000
Minus: 2013 net past service pension adjustment                                        $0
Plus: 2013 pension adjustment reversal                                                       $0
-----------------------------------------------------------------------------------------------------
Your RRSP deduction limit for 2013                                                       $1,000

假如我2013年有－
18% of 2013 earned income of                   $6,000
Minus: 2013 pension adjustment                $5,000

难道我要1,000 - 5,000 = - 4,000, 我还欠政府的？所以我认为不需要再减去pension adjustment, 如果再减就在这张表中减两次了。我的理解对吗？

谢谢。

驻足闻香 · 发表于 2014-2-24 10:47

俺也报了10年的税，但不是专家。
买11000肯定没有问题，但不能再多了。
RRSP的计算是用上一年的数据来决定今年的额度。换种说法，就是2013数据，譬如收入和Pension Adjustment，是用于决定2014年额度的，今年不用考虑也不能考虑。大家可以回想一下，第一次报税的时候，你是没有额度的，只有收到第一次的NOA，你才看到下次的额度。
所以，下面的几种情形(以去年为例）我认为是对的：

情形一：
RSP deduction limit for 2012                                                                $0
Minus: Allowable RRSP contributions deducted for 2012                               $0
------------------------------------------------------------------------------------------------------
Unused RRSP deduction limit at the end of 2012                                        $0
Plus: 18% of 2012 earned income of             $5,000
Minus: 2012 pension adjustment                $4,000                         $1,000
-------------------------------------------------------------------------------------------------------
                                                                                                         $1,000
Minus: 2013 net past service pension adjustment                                        $0
Plus: 2013 pension adjustment reversal                                                       $0
Your RRSP deduction limit for 2013                                                       $1,000

情形二：
RSP deduction limit for 2012                                                                $10000
Minus: Allowable RRSP contributions deducted for 2012                               $0
------------------------------------------------------------------------------------------------------
Unused RRSP deduction limit at the end of 2012                                        $0
Plus: 18% of 2012 earned income of             $5,000
Minus: 2012 pension adjustment                $4,000                         $1,000
-------------------------------------------------------------------------------------------------------
                                                                                                         $1,000
Minus: 2013 net past service pension adjustment                                        $0
Plus: 2013 pension adjustment reversal                                                       $0
Your RRSP deduction limit for 2013                                                       $11,000

情形三：
RSP deduction limit for 2012                                                                $10000
Minus: Allowable RRSP contributions deducted for 2012                               $10000
------------------------------------------------------------------------------------------------------
Unused RRSP deduction limit at the end of 2012                                        $0
Plus: 18% of 2012 earned income of             $5,000
Minus: 2012 pension adjustment                $4,000                         $1,000
-------------------------------------------------------------------------------------------------------
                                                                                                         $1,000
Minus: 2013 net past service pension adjustment                                        $0
Plus: 2013 pension adjustment reversal                                                       $0
Your RRSP deduction limit for 2013                                                       $1,000

小李藏刀 · 发表于 2014-2-24 11:02

爱逛公园发表于 2014-2-24 08:34
; \ \3 z3 p' S0 D1 a) H7 n谢谢上面这么多人的回答。我自己是倾向于 11,000的，可以家里负责报了十年税的人坚持11,000 - 5,000。我没有 ...

你去年单位有没有买group rrsp或者pension?如果有的话要减去单位买的部分，否则你有可能超买了，当然如果你去年工作有收入，那超买部分不超过明年的限额也没问题

deeko · 发表于 2014-2-24 11:17

应该是6000，因为2013的收入跟2013年RRSP的配额无关（2013的收入决定2014年RRSP的配额）。

deeko · 发表于 2014-2-24 11:20

爱逛公园发表于 2014-2-24 08:34
, q. x: J) @' A1 v% X* W# T( h谢谢上面这么多人的回答。我自己是倾向于 11,000的，可以家里负责报了十年税的人坚持11,000 - 5,000。我没有 ...

这个例子当然是超买了。1000的额度，pension买了5000，不可以。

驴客 · 发表于 2014-2-24 13:23

deeko 发表于 2014-2-24 11:20
% O8 \9 g% t' U/ h) [- a这个例子当然是超买了。1000的额度，pension买了5000，不可以。

确实是超买了，不明白为啥这么多人说11000?如果pension己经买了4000,自己再买11000的RRSP,那总数不就是15000了吗?当然超了

Sunalta · 发表于 2014-2-24 15:18

驴客发表于 2014-2-24 13:23 " v" C7 e2 j9 I1 L1 G& J1 n' ^
确实是超买了，不明白为啥这么多人说11000?如果pension己经买了4000,自己再买11000的RRSP,那总数不就是15 ...

下面是我2003年收到的Notice of Asseement：
Your RRSP deduction limit for 2013                   $11,000

You can buy RRSP during  Mar 1, 2013- Feb 28/2014,
and Mix Limit $11,000 as RRSP deducting and decreasing income from 2013.(CRA showing the limit $11,00)

驴客 · 发表于 2014-2-24 15:37

Sunalta 发表于 2014-2-24 15:18
" E/ Y) J) h$ V2 T5 [* P下面是我2003年收到的Notice of Asseement：
! q9 W5 T' L" Q1 ]6 J) J ...

So your point is....?

爱逛公园 · 发表于 2014-2-24 23:21

谢谢大家的答复。我还是认为至少是11,000。在CRA 网站找了一下，找到这个：
How much can you deduct 。里面有这样得话：

"The amount of RRSP contributions that you can deduct for 2013 is based on your 2013 RRSP deduction limit, which appears on your latest notice of assessment or notice of reassessment, or on a T1028, Your RRSP Information for 2013. .... We will also send you a T1028 with a new RRSP deduction limit if your RRSP deduction limit has changed for reasons other than a reassessment of a previous year's return." 还有详细的计算方法。

最后我理解的是，我 2013年的额度和2013年收入没有半毛钱关系。至于有人说我只有$1,000, 买11,000是超买了。我想是看得不仔细，因为其中$10,000是从以前没有使用积累下来得。

谢谢大家围观了。

deeko · 发表于 2014-2-25 09:21

爱逛公园发表于 2014-2-24 23:21
1 ^. S3 O$ X7 O1 g谢谢大家的答复。我还是认为至少是11,000。在CRA 网站找了一下，找到这个：
How much can you deduct 。里 ...

查了一下，楼主是对的。主要是我是乡下人，从来没有接受过Pension的福利，所以以为PA跟RRSP的contribution一样。2013年的Pension只会影响2014年RRSP的配额，恭喜楼主！

驴客 · 发表于 2014-2-25 10:07

本帖最后由驴客于 2014-2-25 10:08 编辑

deeko 发表于 2014-2-25 09:21 3 D# X; N& [. a& _- Y3 p3 ?
查了一下，楼主是对的。主要是我是乡下人，从来没有接受过Pension的福利，所以以为PA跟RRSP的contributio ...

结果是一样的，一个人一年可买的总数不会变，rrsp+pension不大于limit,今年买11000等于降低了2014年assessment的可买数

deeko · 发表于 2014-2-25 10:13

结果还是不一样滴。因为今年可以少交不少税，至于明年，谁管那么多。

未名 · 发表于 2014-2-25 10:19

deeko 发表于 2014-2-25 10:13 * J% H7 j- M9 c
结果还是不一样滴。因为今年可以少交不少税，至于明年，谁管那么多。

提醒一下，RRSP 只是延税，不是不用交了，考虑购买额度不能只考虑目前少交税这一点

驴客 · 发表于 2014-2-25 11:13

deeko 发表于 2014-2-25 10:13
0 B& T9 o/ q; N( P4 @2 {$ D结果还是不一样滴。因为今年可以少交不少税，至于明年，谁管那么多。

我认为连延税的区别都没有，因为这是超买，只是没有超过罚款的界限

peterpan · 发表于 2014-2-25 11:44

I find this in RBC's website:
"Company Pension Plan or Deferred Profit Sharing Plan – As a member of a company–sponsored registered pension plan or deferred profit sharing plan, the amount that you can contribute to your RRSP must be reduced by the total value of the pension credits you earned for the year.

This amount is referred to as a pension adjustment (PA) and it is reported on the T4 slip (Statement of Remuneration Paid) that you receive from your employer."

I believe it states clearly that "RRSP must be reduced by the total value of the pension credits you earned for the year."

http://www.rbcroyalbank.com/prod ... ibution-limits.html

阳光沙滩 · 发表于 2014-2-25 11:51

peterpan 发表于 2014-2-25 11:44
+ Y( ]8 _3 Z& G1 {( q1 ZI find this in RBC's website:
. C2 D0 N: D$ }9 w P5 i"Company Pension Plan or Deferred Profit Sharing Plan – As a member ...

Earned for the year, instead of in the year?

peterpan · 发表于 2014-2-25 12:09

阳光沙滩发表于 2014-2-25 11:51
# W9 k2 a$ m) ^) j0 {+ eEarned for the year, instead of in the year?

That is what is shown in RBC website, any difference between the twos?

English prep is just so confusing....
But in LZ's case, there is no difference anyway as "我2013年有和2012年几乎相同得收入和支付了的pension"

deeko · 发表于 2014-2-25 12:11

peterpan 发表于 2014-2-25 11:44 I find this in RBC's website: "Company Pension Plan or Deferred Profit Sharing Plan – As a member ...

这个我就退了，反正我也没有PA，等哪天我有了PA（估计这辈子也不会有），再好好研究吧。

peterpan · 发表于 2014-2-25 12:14

deeko 发表于 2014-2-25 12:11
; h. q3 m: |/ E5 m+ L2 d( F" k0 i+ {这个我就退了，反正我也没有PA，等哪天我有了PA（估计这辈子也不会有），再好好研究吧。

No, it is unacceptable. Be a man, get it clear!

阳光沙滩 · 发表于 2014-2-25 12:30

peterpan 发表于 2014-2-25 12:09
* X1 C# ~: _# R' F' A: rThat is what is shown in RBC website, any difference between the twos? English prep is jus ...

The pension adjustment reported in a calendar year reduces allowable contributions to an RRSP for the next calendar year.€€

from your first post

阳光沙滩 · 发表于 2014-2-25 12:37

$1100已经是考虑了PA的数字，2013 的PA留在2014年的计算

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