RRSP vs TFSA

Balance Your Tax-Savings While Saving for Retirement

Save first, spend later is a popular rule of thumb when it comes to managing your wealth. We’re always encouraged to ‘pay ourselves first’, that is, first put aside savings before looking to complete any kind of expenses. While personal debt continues to be on the rise, many Canadians are adept savers too. According to a report by Statistics Canada, 20% of income earners in Canada saved about 41,393 per household in 2018. And while the COVID-19 pandemic was a disastrous time for the world, it did present some silver linings. Apart from more time spent with loved ones, a seismic shift in working culture, and a huge boost in e-commerce, the saving tendencies of most Canadians increased too. In 2020 and in the gap of just one year, Canadians saved five times more than they had in 2019. Now while saving is good, did you know that there is something even better than saving? Creating a savings fund while also saving on taxes!

How do you save on taxes?

As you know taxes are something we all must pay on any kind of income, wealth gain, goods, or services. However, you can take advantage of certain tax exemptions and pay less tax. These exemptions are given by the government to encourage savings among citizens, as well as to direct money into specific funds. So, you can choose to save your money in certain saving instruments and pay less tax overall.  Two of the most common tax-saving instruments in Canada are the RRSP and TFSA. You should ideally balance both to get the optimum level of tax-saving benefits in your portfolio. Let’s investigate each in further detail:

What is an RRSP?

An RRSP or Registered Retirement Savings Plan is a savings account into which you can set aside funds to be used during your retirement. You can contribute to your RRSP until the last day (December 31) of the year you reach the age of 71. After that, you cannot contribute anymore and must switch the funds over into a RRIF (or Registered Retirement Income Fund). Of course, you do not have to wait till you are 71; you can switch the funds to a RRIF at any point after you reach the age of 65, which is considered to be the average retirement age.

There are different types of RRSPs that you can contribute to during your working years. You could have an individual RRSP, where you are the sole owner and contributor. You could also have a Spousal RRSP, in which one partner (spouse or common-law partner) is the owner and the other is the contributor. You can also have a Group RRSP, which is set up by your employer and participating employees can contribute to it.

It is a popular misconception that a person can have only one RRSP. You can in fact have different types of RRSPs at the same time. What you do need to bear in mind, however, is that the total contributions you make to your RRSPs can’t cross the limit that has been legally set for you. For example, if your limit is $6000 this year, you could put $2000 into your Individual RRSP, $1500 into your Group RRSP, and $500 into your Spousal RRSP, without crossing the $6000 limit.

What are the tax-saving benefits of an RRSP?

Now that you have a basic understanding of what an RRSP is and the types available, let’s delve into the tax benefits of an RRSP.

  • The funds in an RRSP are tax-sheltered: This means that you do not have to pay any taxes on the funds you put into an RRSP. If you had put the same amount into a regular savings account, you would have to pay certain taxes on the interest earned on your savings. However, you won’t have to do the same if you are putting that amount in an RRSP.

  • You can enjoy a tax break in the present: The funds you put into an RRSP are tax-sheltered. This means that you get some relief on the amount of tax you would have to pay at the present.

  • You probably will pay lower taxes on the funds you withdraw from your Registered Retirement Income Fund (RRIF): Depending on your overall income at the time of your retirement, you probably will be taxed at a lower rate than you would be today on any funds you withdraw from your RRIF. So, an RRSP is a future tax-savings instrument as well.

  • You can enjoy compounding interest to boost your retirement fund: When you save funds in an RRSP, you are able to take full advantage of compound interest without taxation. This means that the interest you earn on your investment also earns tax-free interest.

  • You can save on taxes in the present and after retirement with a Spousal RRSP:  You can contribute up to 50% of your RRSP limit to a Spousal RRSP, which is owned by your spouse or partner. They would (and should) be the partner that earns less income. After retirement, the money that is withdrawn will be taxed at a lower rate based on their overall lower income. Now, if you had to put the same amount into your RRSP as the higher-earning partner, when you retire, your overall income along with your RRSP would be higher, causing you to pay a higher amount. Thus, by putting your funds into a Spousal RRSP, you will end up paying less tax after retirement too.

What is a TFSA?

A TFSA is a Tax-Free Savings Account to which you can add your savings without having to pay any taxes on it. This kind of account can be started as soon as you turn 18. There are three types of TFSAs:

  • a deposit TFSA,
  • an annuity contract TFSA, or
  • an arrangement in trust TFSA.

Just like an RRSP, there is a certain limit up to which you can contribute into a TFSA every year. In 2023, the yearly contribution limit to a Tax-Free Savings Account is $6,500. The limit is changed every four to six years after taking into consideration factors such as the inflation rate.

Apart from its obvious benefit of being a ‘tax-free’ savings account, a TFSA also allows you to carry forward any contributions you do not make within your yearly limit. For example, if you contribute only $4000 in 2023, your yearly limit next year (in 2024) will be $6,500 plus the remaining $2500 from the previous year (2023). The cumulative limit is also set at various intervals. The cumulative contribution limit in 2023 is $88,000 (if you were 18 or older in 2009 and have not yet contributed to a TFSA).

What are the tax-saving benefits of a TFSA?

Let’s look at some of the ways a TFSA can help you save on taxes:

  • The funds in a TFSA are tax-sheltered: This means that you don’t have to pay any taxes on the interest, dividends, or capital gains that you earn from the investments made into a Tax-Free Savings Account.

  • You don’t have to pay taxes on withdrawals either: Now it’s one thing to not pay taxes on funds that are within an account, but with a TFSA, you won’t have to pay taxes on any withdrawals.

  • You can start saving on taxes as early as 18: Saving is a good habit and best when started early in life, but saving on taxes as early as you can is also a smart move. Which brings us to the next point.

  • You can defer your contributions and save more on taxes later in life: While you can start your TFSA at the age of 18, you can also defer contributions and maintain contribution room so that you amass a greater cumulative limit as the years pass. How does this help? You will be able to add a larger amount to your TFSA as your income grows, which will allow you to save even more on taxes.

Which has better tax benefits? An RRSP or a TFSA?

As you’ve seen above, both an RRSP and a TFSA have definite tax advantages. Wondering which one you should choose for your retirement fund? The beauty of the situation is that you don’t have to! You can have both an RRSP (or multiple RRSPs) and a TFSA and plan for your retirement based on your specific needs and lifestyle. What you need to consider is if your retirement income will be higher or lower than your income while working.

In your retirement, if your marginal tax rate is 35%, your net gain would be $650 for every $1000 contribution you made to an RRSP.  In the same way, if your marginal tax rate falls to 25%, your net gain would be $750 for every $1000 contribution you made to an RRSP. In the long term, when you withdraw from your RRSP at retirement, you’re usually in a lower tax bracket, and therefore, will pay less tax on those withdrawn funds.

On the other hand, if your retirement income is higher than your working income, you may consider purchasing a TFSA. If your marginal tax rate is 35%, all contributions will be made with after-tax amounts. Even if it is not the case, if your tax rate is 40%, your TFSA withdrawals will still offer you an advantage.

Want to know more about RRSPs and TFSAs and how to use them to help save on taxes? Contact us today!