RRSP & TFSA

The differences between investing via non-registered, registered (RRSP), and tax free savings accounts (TFSA).

  Non-Registered
Registered (RRSP) Tax Free Savings Account (TFSA)
Age limit None 0-71 years 18 years and older
Yearly contribution limit None

$21000 (2009), $22000 (2010)
(deduction limit for the years 1991-2009 can be carried forward)

$5000
(carries forward and accumulates)
Source of funds After-tax dollars Pre-tax dollars After-tax dollars
Gains taxed? Yes No No
Capital losses reduce tax Yes No No
Withdrawls taxed? Yes (capital gains) Yes No
Ideal investment Canadian Dividends  US Dividends

Non-Canadian Capital Gains
Anything Interest-Bearing

Impact on Income-Tested Benefits Yes Yes No
More information   Canada Revenue Agency Government of Canada