中英对照:巧妙安排TFSA、RRSP、LIRA、RRIF、HBP、LIF、RIFF让自己少交税
Take advantages of TFSA, RRSP, LIRA, RRIF, HBP, LIF, RIFF makes you pay less taxes!
来源: Bob Mok
这是关于加拿大免税储蓄账户(TFSA)的第二篇文章。要看上一篇文章,请点击:http://chinesenewsgroup.com/news/671172
This is my second article on Canada's Tax Free Savings Account (TFSA). For the earlier article, please click here: http://chinesenewsgroup.com/news/671172
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如果你在过去十年中从未利用过TFSA这一免税工具来积累财富,你应该立即考虑使用它。你有$75,500元的投资空间,赚取投资回报而无需交一分钱税。我上周刚和一位朋友谈过TFSA。他投资股市,为其巨大的投资回报交税。现在,他已经去找银行,设立TFSA账户。
If you have never taken advantage of this tax free vehicle to built up your wealth over the last decade, then you must consider using it now. You have a chance to fill up the account with a total amount of $75500 and earn as much as you can without paying a penny on the profits. I just talked to a friend last week and realized that he is making investments in the stock market and paying taxes on his hefty capital gains. He is now talking to his banker to set up his TFSA!
在上一篇文章中,我们详细探讨了TFSA的好处。这次,我们将探讨注册退休储蓄计划(RRSP),锁定退休账户(LIRA)和注册退休收入基金(RRIF)之间的区别。 TFSA的优点在于它是一种条条框框最少,投资灵活的账户。只要你不超过TFSA规定的投资额,你赚取的回报永远不用交税。如果超过规定的年和总投资额度,你每月要为任何超额部分纳1%的税。另外,如果你在任何一年内从TFSA提款,你不能在当年将这些资金还回去。
In the last article, we explored the benefits of the TFSA in detail. This time, we will look at the difference between Registered Retirement Saving Plan (RRSP), Locked-in Retirement Account (LIRA), and Registered Retirement Income Fund (RRIF). The first thing about TFSA is that it is a totally flexible fund with a minimum number of regulations. As long as you do not over-contribute to the fund and adhere to the yearly allotment amount, you will continue to make tax free money. Otherwise, you pay 1% tax every month on any over-contributions. Also, if you withdraw any amount in any one year then you cannot return it to the fund within the same calendar year.
RRSP是你在加拿大税务局(CRA)注册的退休储蓄计划。个人及其配偶或同居伴侣均可向RRSP供款。在年度报税时,向RRSP里投的钱可以用来降低你的年收入,从而少交所得税。只要不提款,你在RRSP中获得的任何回报通常都免税。这笔钱一般在你退休后,没有工资收入时提取。这样做可以让你在退休前和退休后少交所得税(比你挣工资时更低的税率)。
RRSP is a retirement savings plan that you establish and register with the Canada Revenue Agency (CRA). A person and his/her spouse or common-law partner can both contribute to a RRSP. Deductible RRSP contributions can be used to reduce your tax at the time of filing a yearly tax return. Any income you earn in the RRSP is usually exempt from tax as long as the funds remain in the plan. This money is most likely withdrawn for use after retirement when the income is supposedly less and so will the person's tax bracket (a lowered tax rate than when one is working).
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在RRSP里的投资回报无需缴税。在大多数情况下,你从RRSP提款时才交税。例如,RRSP里的部分资金可以在退休前提取而不必交税,比如参加政府允许的购房计划(HBP)。HBP帮助首次购买房屋的人,但必须在提款后的15年内还回给RRSP。
There is no tax on the growth of the investments inside the RRSP. You have to pay tax when you withdraw funds from the RRSP in most cases. For instance, part of the funds can be withdrawn prior to retirement without incurring additional taxes for enrolment in government program such as Home Buyers' Plan (HBP) to help residents to purchase a home for the first time but funds will have to be returned within 15 years.
LIRA是一种特别的注册退休储蓄计划(RRSP)。LIRA里包含额外的养老金计划(通常来自前雇主)或人寿保险收入基金(LIF)。与常规RRSP不同,LIRA中的金额是固定的,只能用于退休收入。如果你拥有LIRA,那是因为你是前雇主公司退休金计划的一部分。当你在退休之前离开雇主时,你将获得公司养老金计划中的一笔钱。你可以选择将这些钱转移到个人计划中,但是任何锁定在公司养老金中的部分都必须进入LIRA。如果需要收入,LIRA可以转换为LIF或年金。
LIRA is a special type of registered retirement savings plan (RRSP) into which a person can transfer the amounts that are in a supplemental pension plan (usually from a former employer) or a life income fund (LIF). Unlike a regular RRSP, the amounts in a LIRA are locked-in and can only be used for retirement income. If you have a LIRA it’s because you were part of a pension plan with a previous employer. When you leave an employer prior to retirement, you will be given an options package from the pension plan. You may have the choice to move the money into a personal plan but any locked in portion of the pension must go into a LIRA. LIRAs can be converted to a LIF or an annuity if income is desired.
注册退休收入基金(RIFF)是让金融机构(保险公司,信托公司或银行)在CRA注册的基金。你可在71岁时将RRSP和其他计划里的钱转到RRIF中,让这些机构支付管理和支付你这笔钱。你必须在签订RRIF后的第二年提取年度“最低”金额(目前约为5%)。 CRA设定的目标是你要在20年内用完RRIF中的所有资金(假设从RRIF中的投资没有回报)。 RRIF中的投资回报是免税的,从RRIF中提钱时要扣税,并计入当年的应税收入。你可以随时将RRSP里的钱转换为RRIF。但是,RRSP必须转换为RRIF或年金,或者在你年满71岁前一次性支付。换句话说,通过RRSP延税的手段在你71岁时结束!
RIFF(Registered Retirement Income Fund) is an arrangement between you and a carrier (an insurance company, a trust company or a bank) and register with CRA. You transfer RRSP and other plans into RRIF at age 71, and the carrier makes payments to you. You have to withdraw a yearly “minimum” amount (currently about 5%) in the year following the year the RRIF is entered into. The target set by CRA is for you to withdraw everything in 20 years (assuming no profit from the investments in the RRIF). Earnings in a RRIF are tax-free and amounts paid out of a RRIF are taxable on receipt and added to your taxable income for the year. You can convert your RRSP holdings to a RRIF at any time. However, an RRSP must be converted to a RRIF or annuity, or paid out in a lump sum by the end of the calendar year in which you turn age 71. In other words, all the years of tax deferment through RRSP come to an end when you turn 71!
一个人去世后,其RRIF中的全部金额将成为遗产的一部分,并要交税。因此,你可以根据自己的财务状况,每年提取比规定的“最低”提款额更多的钱,以避免因遗产按更高的税率交税。
Upon death, the entire left over amount in the RRIF becomes a part of the estate and subject to taxes. Depending on one's financial situation, they can withdraw more than the mandatory “minimum” allotment each year to avoid the higher tax bracket created by all of the assets left behind upon death.
你可以安排死后将TFSA里的钱转给继承人、受益人或遗嘱中所列的人。否则,TFSA里的资产将按照市场估价直接算为遗产,并按照遗嘱条款进行分配。
If a successor holder or beneficiary is named to the TFSA contract with the financial institution or the will of the deceased, the TFSA will be transferred to them. Otherwise, the TFSA property is assessed and valued at Fair Market Value and directed to the deceased holder's estate and distributed in accordance with the terms of the will.
为了对上述所有计划进行管理,你应聘请一位合格的财务计划人员,确保你辛辛苦苦挣来的钱赚取最高回报和派上最大的用处。你应该立即开设TFSA账户。每耽误一天都会让你丢钱,丧失不用交税而赚取投资回报的机会。
For optimal management of all these plans above, one should contact a qualified financial planner and work out all their needs and qualifications to achieve the best outcome with their hard-earned money. In the mean time, get started on the TFSA. Each day of delay is more money lost to potential gains from tax-free investment opportunities.
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