A useful retirement tax calculator should model tax year by year и by spouse. It should distinguish fully taxable registered withdrawals и interest from capital gains using adjusted cost base, while also considering pension splitting и OAS recovery.
Пенсионные доходы облагаются налогом по-разному
| Источник | Обычное моделируемое налогообложение |
|---|---|
| Снятия RRSP/RRIF | Обычно включаются в налогооблагаемый доход. |
| Проценты / доход GIC | Обычно включается как процентный доход по мере получения. |
| Инвестиции с приростом капитала | Налог связан с реализованным приростом; для оценки прибыли нужен ACB. |
| Снятия TFSA | Generally tax-free и not included in taxable income. |
| CPP / OAS | Taxable benefits; OAS may also be subject to recovery tax at выше income. |
Почему важна скорректированная стоимость приобретения
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 и 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.
Налоговая оптимизация семьи
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 и can affect OAS recovery и retirement-related credits.
Что рассчитывает планировщик
The planner uses 2026 federal и provincial/territorial brackets и selected retirement credits as its base-year model, indexes future planning assumptions, estimates OAS recovery, и compares tax-aware withdrawal strategies. It is not tax-return software и does not model every deduction, credit or special circumstance.
Оценить налоговую траекторию на пенсии
Compare lifetime tax, annual taxable income и after-tax estate under different retirement strategies.