RRSP Quick Facts
- Age Limits
- You can contribute until December 31st of the year you turn 71.
- Contributions to a spousal RRSP can be made until December 31st of the year the spouse turns 71, even if the contributor is over 71.
- Children under 18 can contribute to an RRSP, but are not allowed the $2,000 over contribution limit.
- Earned income is a requirement in all the above cases in order to receive RRSP contribution credits.
- Carry Forwards
- Beginning with 1991 contribution limits, you can carry forward unused deductions indefinitely.
- The unused limit is tracked for you by revenue Canada and is shown on your Notice of Assessment each year after you file your tax return.
- Contributions Deadline
- Deadline for 2011 tax year is March 1st, 2012.
- 2011 Contribution Limits
- A maximum of $22,450, less any pension adjustment from the previous year.
- 2011 contribution limit is $22,450.
- Spousal RRSP plans
- Make contributions to a spousal plan to achieve income splitting on the withdrawals upon retirement.
- RRSP Loans
- Standard: an RRSP loan is paid off over a 1-year period. Payments can start right away, or can be deferred for 3 to 6 months. Interested rates are at prime.
- Catch-up Loans: an RRSP loan can be paid up to 10 years. Interest rates are usually at prime, or prime + 1%
- Optional RRSP Usage
- RRSPs can be used to buy a home or to go back to school as part of the life long learning program.
- First time home buyer plans are also available in order to help purchase a home.





