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  2. Individual pension plan - Wikipedia

    en.wikipedia.org/wiki/Individual_Pension_Plan

    The plan sponsor is an incorporated, active company. The plan member is an employee of the corporation who earns T4 or T4PS employment income from the corporation. The pension plan document indicates a formula defining the amount of benefit to be earned by the plan member. Plan investments must follow strict guidelines.

  3. Pensions in Canada - Wikipedia

    en.wikipedia.org/wiki/Pensions_in_Canada

    The minimum age for withdrawing funds from an RRSP without penalty is 71, at which point the account must be converted into a Registered Retirement Income Fund (RRIF) or used to purchase an annuity.When funds are withdrawn from an RRSP, they are added to the individual's taxable income for the year, and are subject to tax at the individual's ...

  4. Registered retirement income fund - Wikipedia

    en.wikipedia.org/wiki/Registered_Retirement...

    A registered retirement income fund (RRIF, French: fonds enregistré de revenu de retraite, FERR) is a tax-deferred retirement plan under Canadian tax law. Individuals use an RRIF to generate income from the savings accumulated under their registered retirement savings plan. As with an RRSP, an RRIF account is registered with the Canada Revenue ...

  5. Registered retirement savings plan - Wikipedia

    en.wikipedia.org/wiki/Registered_retirement...

    A registered retirement savings plan (RRSP) (French: régime enregistré d'épargne-retraite, REER), or retirement savings plan (RSP), is a Canadian financial account intended to provide retirement income, but accessible at any time. RRSPs reduce taxes compared to normally taxed accounts.

  6. Retirement compensation arrangements - Wikipedia

    en.wikipedia.org/wiki/Retirement_Compensation...

    Retirement compensation arrangements (RCAs) are defined under subsection 248(1) of the Canadian Income Tax Act, which allows 100 per cent tax-deductible corporate dollars to be deposited into an RCA, on behalf of the private business owner and/or key employee. No tax is paid by the owner/employee until benefits are received at retirement.

  7. Pension regulation in Canada - Wikipedia

    en.wikipedia.org/wiki/Pension_regulation_in_Canada

    Ontario regulates approximately 8,350 employment pension plans, which comprise more than 40 per cent of all registered pension plans in Canada [1] It was originally enacted as the Pension Benefits Act, 1965 (S.O. 1965, c. 96), and it was the first statute in any Canadian jurisdiction to regulate pension plans. [2]

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