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2025-2026 Tax Planning Guide
Sections
2- Registered retirement income fund

Section 08 - Retirement Assistance Programs

The rules governing RRIFs are similar to those of RRSPs, in particular with respect to advantages and eligible and prohibited investments. Revenue accumulates tax-free and withdrawals are fully taxable. The RRIF annuitant must, each year, withdraw a minimum amount determined according to prescribed rates which vary based on the age of the annuitant or their spouse.

Request that the minimum amount be determined based on the age of your spouse, if they are younger.

1- Registered retirement savings plans
See 1- Registered retirement savings plans
2- Registered retirement income fund
See 2- Registered retirement income fund
3- Employer pension plans
See 3- Employer pension plans
4- Pension income splitting
See 4- Pension income splitting

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