A useful retirement tax calculator should model tax year by year et by spouse. It should distinguish fully taxable registered withdrawals et interest from capital gains using adjusted cost base, while also considering pension splitting et OAS recovery.
Les revenus de retraite ne sont pas tous imposés de la même façon
| Source | Traitement modélisé habituel |
|---|---|
| Retraits REER/FERR | Généralement inclus dans le revenu imposable. |
| Revenus d’intérêts / CPG | Généralement inclus comme revenu d’intérêts au fur et à mesure qu’il est gagné. |
| Placements générant des gains en capital | L’impôt est lié aux gains réalisés; le PBR est nécessaire pour estimer le gain. |
| Retraits du CELI | Generally tax-free et not included in taxable income. |
| RPC / SV | Taxable benefits; OAS may also be subject to recovery tax at supérieure income. |
Pourquoi le prix de base rajusté est important
For a non-registered capital investment, the sale proceeds are not the same thing as taxable income. The capital gain is generally based on proceeds minus adjusted cost base et eligible disposition costs. If only part of a holding is sold, ACB must be allocated appropriately. A portfolio can also have ACB above current market value, which represents an unrealized loss rather than a taxable gain.
Optimisation fiscale du ménage
For couples, tax is calculated individually even though retirement spending is a household decision. Eligible pension-income splitting can shift taxable income between spouses. The optimal split can change annually et can affect OAS recovery et retirement-related credits.
Ce que calcule le planificateur
The planner uses 2026 federal et provincial/territorial brackets et selected retirement credits as its base-year model, indexes future planning assumptions, estimates OAS recovery, et compares tax-aware withdrawal strategies. It is not tax-return software et does not model every deduction, credit or special circumstance.
Estimer votre trajectoire fiscale à la retraite
Compare lifetime tax, annual taxable income et after-tax estate under different retirement strategies.