Anti-avoidance rules for RRSPs and RRIFs
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Anti-avoidance rules for RRSPs and RRIFs
The anti-avoidance rules provide for a special tax on certain advantages that unduly exploit the tax attributes of an RRSP and RRIF as well as special taxes on prohibited investments and on non-qualified investments
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 rules impose a tax on non-qualified investments, prohibited investments and advantages provided in relation to an RRSP or RRIF.
Topics
- 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
Refund of taxes and how to claim a refund - How to request a waiver or a cancellation of taxes
Request a waiver or cancellation of taxes and where to send
Forms and publications
Page details
- Date modified:
- 2025-01-03