加拿大华人论坛 加拿大生活信息如果一个人到去世那一天，年收入都至少50万加元以上，那RRSP还有用吗？

在加拿大

都说RRSP可以省税，可是，我突然发现，这个思路的前提是，人到老了必须收入降低，所以提取RRSP出来，才能享受低税率。

可是，如果我这辈子到去世那一天，我的年收入都至少50万加元，那我买RRSP还有优势吗？

我做了个假设，我有一个保底年复利5%的投资方案，我投资收益以外，一直有50万加元的应纳税收入taxable income，假设我这辈子能活到90岁，

那么，假设从100万加元开始，我从40岁开始投资，假设收益被收税56%，到71岁，RRSP提取后的的税后剩余就大于非注册账户的余额了。

到了90岁，我的RRSP就算全部按照56%的税率被收税，税后剩余比非注册账户的余额都多207万。

结论就是，即便到死那天我的年收入都超过50万加元，买入RRSP仍然是一个好的选择。除非，除非你买的是一些永远不分红只靠股价上涨就能赚钱的股票或者ETF，那么，我上面假设的5%收益也可以延迟缴税，那么，非注册账户的收益也不需要第二年被扣数，那么此时非注册账户由于capital gain的因素，只有capital gain = 11467399.79 - 1000000 = 10467399.79，50% taxable，所以税后可以剩下
11467399.79 - 10467399.7*50%*0.56=8536527.87 = 853万 = 8.53 Million，而RRSP取出以后只有500万。


YearAge非注册账户余额当前RRSP余额当年把RRSP全部取出后税后剩下收益率税前收益税后收益RRSP收益，延迟纳税RRSP税后余额 - 非注册账户0​40​1000000.00​1000000.00​440000.00​5%​50000.00​22000.00​50000.00​-560000.00​1​41​1022000.00​1050000.00​462000.00​5%​51100.00​22484.00​52500.00​-560000.00​2​42​1044484.00​1102500.00​485100.00​5%​52224.20​22978.65​55125.00​-559384.00​3​43​1067462.65​1157625.00​509355.00​5%​53373.13​23484.18​57881.25​-558107.65​4​44​1090946.83​1215506.25​534822.75​5%​54547.34​24000.83​60775.31​-556124.08​5​45​1114947.66​1276281.56​561563.89​5%​55747.38​24528.85​63814.08​-553383.77​6​46​1139476.50​1340095.64​589642.08​5%​56973.83​25068.48​67004.78​-549834.42​7​47​1164544.99​1407100.42​619124.19​5%​58227.25​25619.99​70355.02​-545420.80​8​48​1190164.98​1477455.44​650080.40​5%​59508.25​26183.63​73872.77​-540084.58​9​49​1216348.61​1551328.22​682584.42​5%​60817.43​26759.67​77566.41​-533764.19​10​50​1243108.28​1628894.63​716713.64​5%​62155.41​27348.38​81444.73​-526394.64​11​51​1270456.66​1710339.36​752549.32​5%​63522.83​27950.05​85516.97​-517907.34​12​52​1298406.71​1795856.33​790176.78​5%​64920.34​28564.95​89792.82​-508229.92​13​53​1326971.65​1885649.14​829685.62​5%​66348.58​29193.38​94282.46​-497286.03​14​54​1356165.03​1979931.60​871169.90​5%​67808.25​29835.63​98996.58​-484995.13​15​55​1386000.66​2078928.18​914728.40​5%​69300.03​30492.01​103946.41​-471272.26​16​56​1416492.67​2182874.59​960464.82​5%​70824.63​31162.84​109143.73​-456027.86​17​57​1447655.51​2292018.32​1008488.06​5%​72382.78​31848.42​114600.92​-439167.45​18​58​1479503.93​2406619.23​1058912.46​5%​73975.20​32549.09​120330.96​-420591.47​19​59​1512053.02​2526950.20​1111858.09​5%​75602.65​33265.17​126347.51​-400194.93​20​60​1545318.19​2653297.71​1167450.99​5%​77265.91​33997.00​132664.89​-377867.20​21​61​1579315.19​2785962.59​1225823.54​5%​78965.76​34744.93​139298.13​-353491.65​22​62​1614060.12​2925260.72​1287114.72​5%​80703.01​35509.32​146263.04​-326945.40​23​63​1649569.44​3071523.76​1351470.45​5%​82478.47​36290.53​153576.19​-298098.99​24​64​1685859.97​3225099.94​1419043.98​5%​84293.00​37088.92​161255.00​-266816.00​25​65​1722948.89​3386354.94​1489996.17​5%​86147.44​37904.88​169317.75​-232952.72​26​66​1760853.77​3555672.69​1564495.98​5%​88042.69​38738.78​177783.63​-196357.78​27​67​1799592.55​3733456.32​1642720.78​5%​89979.63​39591.04​186672.82​-156871.77​28​68​1839183.59​3920129.14​1724856.82​5%​91959.18​40462.04​196006.46​-114326.77​29​69​1879645.62​4116135.60​1811099.66​5%​93982.28​41352.20​205806.78​-68545.96​30​70​1920997.83​4321942.38​1901654.65​5%​96049.89​42261.95​216097.12​-19343.18​31​71​1963259.78​4538039.49​1996737.38​5%​98162.99​43191.72​226901.97​33477.60​32​72​2006451.50​4764941.47​2096574.25​5%​100322.57​44141.93​238247.07​90122.75​33​73​2050593.43​5003188.54​2201402.96​5%​102529.67​45113.06​250159.43​150809.53​34​74​2095706.48​5253347.97​2311473.11​5%​104785.32​46105.54​262667.40​215766.62​35​75​2141812.03​5516015.37​2427046.76​5%​107090.60​47119.86​275800.77​285234.73​36​76​2188931.89​5791816.14​2548399.10​5%​109446.59​48156.50​289590.81​359467.21​37​77​2237088.39​6081406.94​2675819.05​5%​111854.42​49215.94​304070.35​438730.66​38​78​2286304.34​6385477.29​2809610.01​5%​114315.22​50298.70​319273.86​523305.67​39​79​2336603.03​6704751.15​2950090.51​5%​116830.15​51405.27​335237.56​613487.47​40​80​2388008.30​7039988.71​3097595.03​5%​119400.42​52536.18​351999.44​709586.73​41​81​2440544.48​7391988.15​3252474.79​5%​122027.22​53691.98​369599.41​811930.30​42​82​2494236.46​7761587.56​3415098.52​5%​124711.82​54873.20​388079.38​920862.06​43​83​2549109.66​8149666.93​3585853.45​5%​127455.48​56080.41​407483.35​1036743.79​44​84​2605190.08​8557150.28​3765146.12​5%​130259.50​57314.18​427857.51​1159956.05​45​85​2662504.26​8985007.79​3953403.43​5%​133125.21​58575.09​449250.39​1290899.17​46​86​2721079.35​9434258.18​4151073.60​5%​136053.97​59863.75​471712.91​1429994.25​47​87​2780943.10​9905971.09​4358627.28​5%​139047.15​61180.75​495298.55​1577684.18​48​88​2842123.85​10401269.65​4576558.64​5%​142106.19​62526.72​520063.48​1734434.80​49​89​2904650.57​10921333.13​4805386.58​5%​145232.53​63902.31​546066.66​1900736.01​50​90​2968552.88​11467399.79​5045655.91​5%​148427.64​65308.16​573369.99​2077103.02​

评论
再进一步假设，一个孩子，20岁开始工作，每年都至少要50万加元taxable收入，假设未来100年通胀为0，物价不变，收入也不变，每年都存入RRSP 3万加元，对比一下三个方案

1. RRSP买入一个年收益5%的产品
2. 非注册账户买入5%利息的产品，利息每年要被收掉56%的税
3. 非注册账户买一个5%年回报的产品，5%的回报只有套现时候按照capital gain收税，50% taxable income，税率56%

在不考虑税收优惠的前提下，小孩到了40岁，RRSP账户就有100万加元了，但是，40岁以后每年够contribute 3万到RRSP，导致71岁的时候，把RRSP全部取出来只有291万，而非注册账户有377万，RRSP少了377-291=86万，40岁到71岁有31年，总共省了31*3*0.56=52万的税，也就是说，40岁已经有100万RRSP的情况下，仍然继续存入RRSP，就要吃亏了。

再对比买非注册账户年回报5%不分红的场景，71岁的时候全部套现可以税后有520万，153（成本）+510（capital gain）-510*0.5*0.56（50% taxable, 56% tax rate） = 520万。

所以，有钱人的话，确实用不分红但是不断增值的产品，可以获得最大的收益。


YearAgetaxable incomeRRSP contribution year endRRSP balance year startRRSP after withdrawNon reg year start if not RRSPNon reg book cost year startNon reg capital gain year startcapital gain after cash out after taxreturn%return at year endreturn after tax if taxed at 56%0​20​500000​30000​0​0​0​0​0​0​5.00%​0.00​0​1​21​500000​30000​30000.00​13200.00​30000.00​30000.00​0.00​0.00​5.00%​1500.00​660.00​2​22​500000​30000​61500.00​27060.00​60660.00​60000.00​1500.00​1080.00​5.00%​3075.00​1353.00​3​23​500000​30000​94575.00​41613.00​92013.00​90000.00​4575.00​3294.00​5.00%​4728.75​2080.65​4​24​500000​30000​129303.75​56893.65​124093.65​120000.00​9303.75​6698.70​5.00%​6465.19​2844.68​5​25​500000​30000​165768.94​72938.33​156938.33​150000.00​15768.94​11353.64​5.00%​8288.45​3646.92​6​26​500000​30000​204057.38​89785.25​190585.25​180000.00​24057.38​17321.32​5.00%​10202.87​4489.26​7​27​500000​30000​244260.25​107474.51​225074.51​210000.00​34260.25​24667.38​5.00%​12213.01​5373.73​8​28​500000​30000​286473.27​126048.24​260448.24​240000.00​46473.27​33460.75​5.00%​14323.66​6302.41​9​29​500000​30000​330796.93​145550.65​296750.65​270000.00​60796.93​43773.79​5.00%​16539.85​7277.53​10​30​500000​30000​377336.78​166028.18​334028.18​300000.00​77336.78​55682.48​5.00%​18866.84​8301.41​11​31​500000​30000​426203.61​187529.59​372329.59​330000.00​96203.61​69266.60​5.00%​21310.18​9376.48​12​32​500000​30000​477513.80​210106.07​411706.07​360000.00​117513.80​84609.93​5.00%​23875.69​10505.30​13​33​500000​30000​531389.49​233811.37​452211.37​390000.00​141389.49​101800.43​5.00%​26569.47​11690.57​14​34​500000​30000​587958.96​258701.94​493901.94​420000.00​167958.96​120930.45​5.00%​29397.95​12935.10​15​35​500000​30000​647356.91​284837.04​536837.04​450000.00​197356.91​142096.97​5.00%​32367.85​14241.85​16​36​500000​30000​709724.75​312278.89​581078.89​480000.00​229724.75​165401.82​5.00%​35486.24​15613.94​17​37​500000​30000​775210.99​341092.84​626692.84​510000.00​265210.99​190951.91​5.00%​38760.55​17054.64​18​38​500000​30000​843971.54​371347.48​673747.48​540000.00​303971.54​218859.51​5.00%​42198.58​18567.37​19​39​500000​30000​916170.12​403114.85​722314.85​570000.00​346170.12​249242.48​5.00%​45808.51​20155.74​20​40​500000​30000​991978.62​436470.59​772470.59​600000.00​391978.62​282224.61​5.00%​49598.93​21823.53​21​41​500000​30000​1071577.55​471494.12​824294.12​630000.00​441577.55​317935.84​5.00%​53578.88​23574.71​22​42​500000​30000​1155156.43​508268.83​877868.83​660000.00​495156.43​356512.63​5.00%​57757.82​25413.44​23​43​500000​30000​1242914.25​546882.27​933282.27​690000.00​552914.25​398098.26​5.00%​62145.71​27344.11​24​44​500000​30000​1335059.97​587426.39​990626.39​720000.00​615059.97​442843.18​5.00%​66753.00​29371.32​25​45​500000​30000​1431812.96​629997.70​1049997.70​750000.00​681812.96​490905.33​5.00%​71590.65​31499.89​26​46​500000​30000​1533403.61​674697.59​1111497.59​780000.00​753403.61​542450.60​5.00%​76670.18​33734.88​27​47​500000​30000​1640073.79​721632.47​1175232.47​810000.00​830073.79​597653.13​5.00%​82003.69​36081.62​28​48​500000​30000​1752077.48​770914.09​1241314.09​840000.00​912077.48​656695.79​5.00%​87603.87​38545.70​29​49​500000​30000​1869681.36​822659.80​1309859.80​870000.00​999681.36​719770.58​5.00%​93484.07​41132.99​30​50​500000​30000​1993165.43​876992.79​1380992.79​900000.00​1093165.43​787079.11​5.00%​99658.27​43849.64​31​51​500000​30000​2122823.70​934042.43​1454842.43​930000.00​1192823.70​858833.06​5.00%​106141.18​46702.12​32​52​500000​30000​2258964.88​993944.55​1531544.55​960000.00​1298964.88​935254.71​5.00%​112948.24​49697.23​33​53​500000​30000​2401913.13​1056841.78​1611241.78​990000.00​1411913.13​1016577.45​5.00%​120095.66​52842.09​34​54​500000​30000​2552008.78​1122883.86​1694083.86​1020000.00​1532008.78​1103046.32​5.00%​127600.44​56144.19​35​55​500000​30000​2709609.22​1192228.06​1780228.06​1050000.00​1659609.22​1194918.64​5.00%​135480.46​59611.40​36​56​500000​30000​2875089.68​1265039.46​1869839.46​1080000.00​1795089.68​1292464.57​5.00%​143754.48​63251.97​37​57​500000​30000​3048844.17​1341491.43​1963091.43​1110000.00​1938844.17​1395967.80​5.00%​152442.21​67074.57​38​58​500000​30000​3231286.37​1421766.00​2060166.00​1140000.00​2091286.37​1505726.19​5.00%​161564.32​71088.30​39​59​500000​30000​3422850.69​1506054.30​2161254.30​1170000.00​2252850.69​1622052.50​5.00%​171142.53​75302.72​40​60​500000​30000​3623993.23​1594557.02​2266557.02​1200000.00​2423993.23​1745275.12​5.00%​181199.66​79727.85​41​61​500000​30000​3835192.89​1687484.87​2376284.87​1230000.00​2605192.89​1875738.88​5.00%​191759.64​84374.24​42​62​500000​30000​4056952.53​1785059.11​2490659.11​1260000.00​2796952.53​2013805.82​5.00%​202847.63​89252.96​43​63​500000​30000​4289800.16​1887512.07​2609912.07​1290000.00​2999800.16​2159856.12​5.00%​214490.01​94375.60​44​64​500000​30000​4534290.17​1995087.67​2734287.67​1320000.00​3214290.17​2314288.92​5.00%​226714.51​99754.38​45​65​500000​30000​4791004.68​2108042.06​2864042.06​1350000.00​3441004.68​2477523.37​5.00%​239550.23​105402.10​46​66​500000​30000​5060554.91​2226644.16​2999444.16​1380000.00​3680554.91​2649999.54​5.00%​253027.75​111332.21​47​67​500000​30000​5343582.66​2351176.37​3140776.37​1410000.00​3933582.66​2832179.51​5.00%​267179.13​117558.82​48​68​500000​30000​5640761.79​2481935.19​3288335.19​1440000.00​4200761.79​3024548.49​5.00%​282038.09​124096.76​49​69​500000​30000​5952799.88​2619231.95​3442431.95​1470000.00​4482799.88​3227615.91​5.00%​297639.99​130961.60​50​70​500000​30000​6280439.87​2763393.54​3603393.54​1500000.00​4780439.87​3441916.71​5.00%​314021.99​138169.68​51​71​500000​30000​6624461.87​2914763.22​3771563.22​1530000.00​5094461.87​3668012.54​5.00%​331223.09​145738.16​52​72​500000​30000​6985684.96​3073701.38​3947301.38​1560000.00​5425684.96​3906493.17​5.00%​349284.25​153685.07​53​73​500000​30000​7364969.21​3240586.45​4130986.45​1590000.00​5774969.21​4157977.83​5.00%​368248.46​162029.32​54​74​500000​30000​7763217.67​3415815.77​4323015.77​1620000.00​6143217.67​4423116.72​5.00%​388160.88​170790.79​55​75​500000​30000​8181378.55​3599806.56​4523806.56​1650000.00​6531378.55​4702592.56​5.00%​409068.93​179990.33​56​76​500000​30000​8620447.48​3792996.89​4733796.89​1680000.00​6940447.48​4997122.18​5.00%​431022.37​189649.84​57​77​500000​30000​9081469.85​3995846.73​4953446.73​1710000.00​7371469.85​5307458.29​5.00%​454073.49​199792.34​58​78​500000​30000​9565543.34​4208839.07​5183239.07​1740000.00​7825543.34​5634391.21​5.00%​478277.17​210441.95​59​79​500000​30000​10073820.51​4432481.02​5423681.02​1770000.00​8303820.51​5978750.77​5.00%​503691.03​221624.05​60​80​500000​30000​10607511.54​4667305.08​5675305.08​1800000.00​8807511.54​6341408.31​5.00%​530375.58​233365.25​61​81​500000​30000​11167887.11​4913870.33​5938670.33​1830000.00​9337887.11​6723278.72​5.00%​558394.36​245693.52​62​82​500000​30000​11756281.47​5172763.85​6214363.85​1860000.00​9896281.47​7125322.66​5.00%​587814.07​258638.19​63​83​500000​30000​12374095.54​5444602.04​6503002.04​1890000.00​10484095.54​7548548.79​5.00%​618704.78​272230.10​64​84​500000​30000​13022800.32​5730032.14​6805232.14​1920000.00​11102800.32​7994016.23​5.00%​651140.02​286501.61​65​85​500000​30000​13703940.34​6029733.75​7121733.75​1950000.00​11753940.34​8462837.04​5.00%​685197.02​301486.69​66​86​500000​30000​14419137.35​6344420.44​7453220.44​1980000.00​12439137.35​8956178.89​5.00%​720956.87​317221.02​67​87​500000​30000​15170094.22​6674841.46​7800441.46​2010000.00​13160094.22​9475267.84​5.00%​758504.71​333742.07​68​88​500000​30000​15958598.93​7021783.53​8164183.53​2040000.00​13918598.93​10021391.23​5.00%​797929.95​351089.18​69​89​500000​30000​16786528.88​7386072.71​8545272.71​2070000.00​14716528.88​10595900.79​5.00%​839326.44​369303.64​70​90​500000​30000​17655855.32​7768576.34​8944576.34​2100000.00​15555855.32​11200215.83​5.00%​882792.77​388428.82​

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