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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Registered Retirement Savings Plan ： ウィキペディア英語版 Registered Retirement Savings Plan A Registered Retirement Savings Plan (RRSP) is a type of Canadian account for holding savings and investment assets. RRSPs have various tax advantages〔(GetSmarterAboutMoney.ca )〕 compared to investing outside of tax-preferred accounts. They were introduced in 1957 to promote savings for retirement by employees and self-employed people. They must comply with a variety of restrictions stipulated in the Canadian ''Income Tax Act''.〔(Canadian Income Tax Act, Section 146 - RRSP via CanLII )〕 Approved assets include savings accounts, guaranteed investment certificates (GICs), bonds, mortgage loans, mutual funds, income trusts, corporate shares, foreign currency and labour-sponsored funds. Rules determine the maximum contributions, the timing of contributions, the assets allowed, and the eventual conversion to a Registered Retirement Income Fund (RRIF) at age 71.〔(Canada Revenue Agency: Registered Retirement Savings Plan )〕 ==Taxation== Contributions to RRSPs are deductible from taxable income, reducing income tax payable for the year in which the contributions are claimed.〔(Canada Revenue Agency - RRSPs )〕 No income earned in the account is taxed (including interest, dividends, capital gains, foreign exchange gains, mortality credits, etc.).〔(GetSmarterAboutMoney.ca )〕 Most withdrawals are taxed as income when they are withdrawn.〔(Tax Rates on Withdrawal - CRA )〕 This is the same tax treatment provided to Registered Pension Plans established by employers.〔(Jack Mintz, "Summary Report on Retirement Income Adequacy Research" for the Research Working Group on Retirement Income Adequacy, Department of Finance Canada )〕〔("Saving for retirement: RRSPs and RPPs" by Ernest B. Akyeampong, Statistics Canada, ''Perspectives'', Summer 1999 )〕 Other countries provide similar treatment of tax-deferred accounts established by individual investors, i.e., contributions are considered to have been made with savings from before-tax income and tax is paid when amounts are withdrawn: Individual Retirement Accounts in the United States, and Self-invested personal pensions in the United Kingdom. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Registered Retirement Savings Plan」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.