考虑供款配偶的RRSP(Why should I use a spousal RRSP)?
如果估计配偶退休后的收入也比你低,则可以考虑供款配偶的RRSP。你现在的供款占用你的RRSP供款额度,供款仍由你来抵税,但在退休时,配偶RRSP的取款由配偶来纳税,而不是在你手上纳税,因为配偶的收入低,税率可能也低,因而享受低税率的好处。同时也可能降低你的边缘税率和对养老年金领取有利。The rules allow spousal RRSP contributions to benefit from future "income splitting". If you make a spousal RRSP contribution, you claim the RRSP deduction, even though your spouse (or common-law partner) is the annuitant and reports the income for tax purposes when the funds are withdrawn. If your spouse has less income than you at that time, tax may be reduced significantly. This income splitting may place you in a lower marginal tax bracket and may reduce or avoid the clawback of government benefits, such as Old Age Security.