五味俱全

马上要去美国工作，现在RRSP帐户上还有2万多加元，不知应该如何处理？是必须留在这里，还是可以取出来？如果继续留在账上，我以后还能继续购买加拿大的RRSP吗？
注：本人是加拿大公民，LP因为还在这里读书暂时不去美国。即使是自己，也不知道还会不会再回来。

另外，秀秀我的RRSP状况。今天刚收到IG发来的7-9月份的账单，七月一日的Opening Value是21594.74，9月30日的Current Value是20045.48，3个月回报是：-7%

年初的OpenningValue是：21982.91，9个月的回报是：-8.8%

我也不知道代理帮我买的是什么，我的INVESTMENT SUMMERARY显示：0% Money Market, 40% Fixed Income, 60% Equity.

我三年内一共投入RRSP供款2万元，三年一共长了45.48元。据说还是不错的。至少我的本金目前还没有亏。

Lulu39

移民美国 专家建议尽快取消RRSP

某些人士认为，在永久移居美国之后，在加拿大继续保持注册退休储蓄计划(RRSP)有许多好处。但身为律师与税务会计师的基兹(Robert Keats)对这类观点不以为然。

基兹是美国亚利桑拿州凤凰城Keats, Connelly and Associates Inc.的负责人，他在其著作The Border Guide中提出10点理由，建议当事人一旦成为美国永久居民，尽快取消RRSP。基兹的座右铭是，免税比税务延迟更有利。

一名加拿大人移居至宾夕法尼亚州，有人质疑，若调动资金将使其RRSP的价值损失近40%。但基兹并不认为是这样。基兹的观点值得读者考虑。

若加拿大人成为美国永久居民之后，决定取消RRSP，将在加拿大面临25%的预扣税款(withholding tax)。若继续保留RRSP，加拿大与美国的投资所得税将可以推迟至当事人退休。


目前加拿大对定期取款的预扣税只有15%。

但基兹认为，这只是问题的一方面。他认为，还需要考虑美国的税务后果，从长期来讲，有效的策略可以抵销在加拿大的近期税务，并可以使初踏上美国国土的移民避免受许多公文及潜在麻烦的困扰。

他指出，在某些美国的州尤其会遇到许多麻烦，其入息税则与加拿大的RRSP税则并不一致，尽管有加美避免双重扣税条约的存在。加利福尼亚州的问题尤其明显。

而且，美国国税局在外国退休储蓄帐户的报告方面有极其严格与复杂的规定。联邦政府在RRSP的资本所得税处理方面相当复杂，且造成当事人得不偿失。

基兹指出，报税人士可能并不清楚所有潜在的陷阱，这将导致以后沉重的税务罚款。

税务繁复 易招罚款

此外，由于证券规则的差异，仍将是阻止财务谘询与产品自由流动的重大障碍。大部份美国居民将无法聘请在加拿大期间的同一证券经纪或互惠基金顾问。他 们通常不得不建立自己指导的投资帐户，并由熟悉不同州规定的证券交易商协助。原加拿大居民在处理RRSP方面的选择还受限于在加拿大获准销售的投资产品， 通常管理费较高。

加拿大投资交易商协会(Investment Dealers Association of Canada)在其网址上有这些复杂的证券规则及差异的说明，有兴趣者可以上网查询，网址为tinyurl.com/2omzvk

基兹所建议的策略为，在离开加拿大之前，出售所有RRSP资产。这样为美国的资本税务建立了新的基础，诸如股票与债券。

在美国永久定居下来之后，便结清RRSP帐户，向加拿大支付25%预扣税。

基兹指出，这样当事人便有资格申请税务减免，在今后10年可以抵销外国收入的美国税务。阁下可以用出售RRSP的收益购买外国政府或公司债券，以此产生收入。

一旦阁下全面利用了税务减免之后，便可以作出各种投资选择，例如免税收入的市镇政府债券、可以延迟缴纳税务的年金等。

阁下在作出更多投资之前，应向专业人员谘询税务与投资事项。

（来源：星岛日报）

Lulu39

Leaving Canada?...Do You Have Registered Accounts?

If you are planning on emigrating from Canada, you probably have a million things on your mind. Besides packing all your belongings, selling your home and saying goodbye to friends and family you will need to think about your registered assets.  What are my options for my Registered Retirement Savings Plan ("RRSP") when I leave Canada? What happens to my hildren’s Registered Education Savings Plan ("RESP") when I emigrate?

  This article will help to explain some of the issues associated with registered accounts when emigrating from Canada.

   RRSP Questions and Answers

   Q. What are my options for my RRSP when I leave Canada?

  A. You do not need to unwind your RRSP upon emigration from Canada. Your RRSP can remain in Canada and the growth in your RRSP will not be subject to Canadian tax. However, the growth within your RRSP may be subject to tax from your new country of residence.

  If your new country of residence is the United States, you may elect to defer U.S tax on income earned in the RRSP, until a distribution is made from the plan.

  Please note that you will be subject to Canadian withholding tax when money is withdrawn from the RRSP. This Canadian withholding tax may be eligible for a Foreign Tax Credit in your new country of residence.


If you have withdrawn money under the Home Buyers or Lifelong Learning plans, you should repay the outstanding amount within 60 days of becoming a non-resident. If you do not make this repayment, the unpaid balance will be included as income on your Canadian Income tax return for the year of your departure.

   Q. Should I maximize my RRSP contributions prior to emigrating from Canada?

  A. Prior to emigrating from Canada, you should maximize your RRSP contributions. This contribution is an eligible deduction for the part year you were a resident in Canada. If the contribution is made within the first sixty days of the following year that you emigrated, the contribution can still be applied to the part year you were a resident in Canada.

  For example, Mr. Hill emigrated from Canada on March 20, 2001. Based on Mr. Hill’s 2000 Notice of Assessment, he has contribution room available of $13,500. Mr. Hill has until March 1, 2002 to make his contribution. (Sixty days from the end of 2001 - the year Mr. Hill emigrated from Canada). This $13,500 contribution will be a deduction for the income he earned between January 1, 2001 and March 20, 2001 (beginning of the year until the date of emigration).

  If you do not make the maximum contribution prior to emigrating from Canada, you will be able to carryforward any unused contribution room, which can be used if you once again become a Canadian resident in the future.

Q. Am I able to make RRSP contributions while I am a non-resident of Canada?

  A. When you are a non-resident for tax purposes, you should not make contributions to your RRSP (taking into account the exception above) because you will not be eligible for a tax deduction in Canada as you will not have any Canadian source income against which to claim the contribution. In addition, there may be adverse tax consequences in your new country of residence for making RRSP contributions.

   RESP Questions and Answers

   Q. What happens to my children’s Registered Education Savings Plan ("RESP") when I emigrate?

  A. Your children’s RESP plan can remain in Canada while you are a non-resident. The RESP plan will continue to earn tax deferred income in Canada.

  Please note that the growth within your children’s RESP may be subject to tax from your new country of residence.

   Q. Am I able to make RESP contributions while I am a non-resident of Canada?

  When you are a non-resident, you are able to make RESP contributions. However, as long as your children remain non-residents of Canada they will not be eligible for the Canada Education Savings Grant.

   Note: The above article is for information purposes only and should not be construed an offering tax advice. Individuals should consult with their personal tax advisors before taking any action based upon the information in this article.

五味俱全

谢谢楼上的，你提供的信息非常有帮助。