Anti-avoidance rules for RRSPs and RRIFs
The existing anti-avoidance rules applicable to registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) have been enhanced to prevent any aggressive tax planning.
The new rules impose a tax on non-qualified investments, prohibited investments and advantages provided in relation to an RRSP or RRIF.
- Tax payable on non-qualified investments
Implications when RRSPs or RRIFs hold non-qualified investments
- Tax payable on prohibited investments
Implications when RRSPs or RRIFs hold prohibited investments
- Tax payable on an advantage
Implications of benefits, loans or debts
- Refund of taxes paid on non-qualified or prohibited investments
- How to request a waiver or a cancellation of taxes
Forms and publications
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