{"id":900163,"date":"2026-02-14T18:21:22","date_gmt":"2026-02-14T18:21:22","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900163&amp;lang=zh"},"modified":"2026-02-14T18:21:22","modified_gmt":"2026-02-14T18:21:22","slug":"how-to-split-pension-income-to-save-taxes-in-canada","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/how-to-split-pension-income-to-save-taxes-in-canada\/","title":{"rendered":"\u5982\u4f55\u5728\u52a0\u62ff\u5927\u5206\u5272\u517b\u8001\u91d1\u6536\u5165\u4ee5\u8282\u7701\u7a0e\u6b3e"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u9000\u4f11\u89c4\u5212\u5bf9\u4fdd\u969c\u8212\u9002\u7684\u8d22\u52a1\u672a\u6765\u81f3\u5173\u91cd\u8981\u3002\u5bf9\u52a0\u62ff\u5927\u592b\u5987\u800c\u8a00,\u4e86\u89e3\u5982\u4f55\u6709\u6548\u5730<strong>\u5206\u5272\u517b\u8001\u91d1\u6536\u5165<\/strong>\u53ef\u4ee5\u663e\u8457\u51cf\u8f7b\u7a0e\u52a1\u8d1f\u62c5,\u5e76\u6700\u5927\u5316\u9000\u4f11\u50a8\u84c4\u3002\u672c\u6587\u5168\u9762\u4ecb\u7ecd\u4e86\u52a0\u62ff\u5927\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u7684\u76f8\u5173\u5185\u5bb9,\u5305\u62ec\u8d44\u683c\u6807\u51c6\u3001\u5408\u683c\u6536\u5165\u7c7b\u578b\u3001\u64cd\u4f5c\u6d41\u7a0b\u53ca\u5173\u952e\u6ce8\u610f\u4e8b\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5982\u4f55\u5728\u52a0\u62ff\u5927\u5206\u5272\u517b\u8001\u91d1\u6536\u5165\u4ee5\u8282\u7701\u7a0e\u6b3e<\/strong>\u6d89\u53ca\u4e00\u9879\u5408\u6cd5\u7a0b\u5e8f,\u5373\u5c06\u4e00\u90e8\u5206\u5408\u683c\u7684\u517b\u8001\u91d1\u6536\u5165\u8f6c\u79fb\u7ed9\u6536\u5165\u8f83\u4f4e\u7684\u914d\u5076\u6216\u666e\u901a\u6cd5\u4f34\u4fa3,\u4ee5\u5229\u7528\u8f83\u4f4e\u7684\u7a0e\u7387\u7ea7\u8ddd\u3002\u8fd9\u4e00\u7b56\u7565\u53ef\u4ee5\u4e3a\u592b\u5987\u53cc\u65b9\u5e26\u6765\u53ef\u89c2\u7684\u7a0e\u52a1\u8282\u7701\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u517b\u8001\u91d1\u6536\u5165\u5206\u5272<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u5141\u8bb8\u9886\u53d6\u517b\u8001\u91d1\u8005\u5c06\u6700\u591a50%\u7684\u5408\u683c\u517b\u8001\u91d1\u6536\u5165\u5206\u914d\u7ed9\u5176\u914d\u5076\u6216\u666e\u901a\u6cd5\u4f34\u4fa3,\u4ece\u800c\u6709\u6548\u5730\u5c06\u90e8\u5206\u7a0e\u8d1f\u8f6c\u79fb\u7ed9\u6536\u5165\u8f83\u4f4e\u7684\u4e00\u65b9\u3002\u8fd9\u4e00\u7b56\u7565\u53ef\u4ee5\u663e\u8457\u964d\u4f4e\u592b\u5987\u7684\u6574\u4f53\u7a0e\u8d1f\u3002\u8fd9\u79cd\u8f6c\u79fb\u662f\u540d\u4e49\u4e0a\u7684;\u5e76\u6ca1\u6709\u5b9e\u9645\u8d44\u91d1\u7684\u4ea4\u6362,\u4ec5\u662f\u5728\u7eb3\u7a0e\u7533\u62a5\u8868\u4e0a\u505a\u51fa\u7684\u8c03\u6574\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8c01\u6709\u8d44\u683c\u8fdb\u884c\u517b\u8001\u91d1\u6536\u5165\u5206\u5272?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u6709\u8d44\u683c\u8fdb\u884c\u517b\u8001\u91d1\u6536\u5165\u5206\u5272,\u60a8\u4e0e\u60a8\u7684\u4f34\u4fa3\u5fc5\u987b\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u4e0e\u60a8\u7684\u4f34\u4fa3\u5fc5\u987b\u662f\u52a0\u62ff\u5927\u5c45\u6c11\u3002<\/li>\n\n\n\n<li>\u60a8\u5fc5\u987b\u9886\u53d6<strong>\u5408\u683c\u7684\u517b\u8001\u91d1\u6536\u5165<\/strong>\u3002<\/li>\n\n\n\n<li>\u60a8\u901a\u5e38\u987b\u5904\u4e8e\u6bd4\u4f34\u4fa3\u66f4\u9ad8\u7684\u7a0e\u7387\u7ea7\u8ddd\u3002<\/li>\n\n\n\n<li>\u5728\u7eb3\u7a0e\u5e74\u5ea6\u5185,\u60a8\u4e0e\u4f34\u4fa3\u4e0d\u5f97\u56e0\u5173\u7cfb\u7834\u88c2\u800c\u5206\u5c4590\u5929\u6216\u4ee5\u4e0a\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u517b\u8001\u91d1\u9886\u53d6\u8005\u7684\u5e74\u9f84\u4f1a\u5f71\u54cd\u6536\u5165\u5206\u5272\u7684\u9002\u7528\u6027,\u800c\u63a5\u6536\u65b9\u914d\u5076\u7684\u5e74\u9f84\u5219\u4f1a\u5f71\u54cd\u517b\u8001\u91d1\u6536\u5165\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ec0\u4e48\u662f\u5408\u683c\u7684\u517b\u8001\u91d1\u6536\u5165?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">65\u5c81\u53ca\u4ee5\u4e0a\u4eba\u58eb\u7684\u5408\u683c\u517b\u8001\u91d1\u6536\u5165:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u517b\u8001\u91d1\u9886\u53d6\u8005\u5728\u5e74\u672b\u5df2\u6ee165\u5c81,\u5408\u683c\u6536\u5165\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6765\u81ea\u9000\u804c\u91d1\u6216\u517b\u8001\u91d1\u8ba1\u5212\u7684\u7ec8\u8eab\u5e74\u91d1\u4ed8\u6b3e\u4e2d\u5e94\u7eb3\u7a0e\u7684\u90e8\u5206<\/li>\n\n\n\n<li>\u6765\u81ea\u6ce8\u518c\u9000\u4f11\u6536\u5165\u57fa\u91d1(RRIF)\u3001\u751f\u6d3b\u6536\u5165\u57fa\u91d1(LIF)\u6216\u9650\u5236\u6027\u751f\u6d3b\u6536\u5165\u57fa\u91d1(RLIF)\u7684\u4ed8\u6b3e<\/li>\n\n\n\n<li><strong>RRSP\u5e74\u91d1\u4ed8\u6b3e<\/strong>(\u975e\u5e38\u89c4RRSP\u63d0\u6b3e)<\/li>\n\n\n\n<li>\u9012\u5ef6\u5229\u6da6\u5206\u4eab\u8ba1\u5212(DPSP)\u5e74\u91d1\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u96c6\u5408\u6ce8\u518c\u9000\u4f11\u91d1\u8ba1\u5212(PRPP)\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u5e38\u89c4\u5e74\u91d1\u53ca\u6536\u5165\u5e73\u5747\u5e74\u91d1\u5408\u540c(IAAC)<\/li>\n\n\n\n<li>\u6765\u81ea\u9000\u4f11\u85aa\u916c\u5b89\u6392(RCA)\u7684\u5408\u683c\u6b3e\u9879<\/li>\n\n\n\n<li>\u67d0\u4e9b\u5916\u56fd\u517b\u8001\u91d1\u8ba1\u5212(\u5305\u62ec\u7f8e\u56fd\u793e\u4f1a\u4fdd\u969c\u91d1)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">65\u5c81\u4ee5\u4e0b\u4eba\u58eb\u7684\u5408\u683c\u517b\u8001\u91d1\u6536\u5165:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u517b\u8001\u91d1\u9886\u53d6\u8005\u672a\u6ee165\u5c81,\u5408\u683c\u6536\u5165\u8303\u56f4\u66f4\u4e3a\u6709\u9650:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6765\u81ea\u9000\u804c\u91d1\u6216\u517b\u8001\u91d1\u8ba1\u5212\u7684\u7ec8\u8eab\u5e74\u91d1\u4ed8\u6b3e\u4e2d\u5e94\u7eb3\u7a0e\u7684\u90e8\u5206<\/li>\n\n\n\n<li>\u56e0\u4f34\u4fa3\u53bb\u4e16\u800c\u4eceRRIF\u3001LIF\u6216RLIF\u83b7\u5f97\u7684\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u67d0\u4e9b\u5916\u56fd\u517b\u8001\u91d1\u8ba1\u5212<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0d\u7b26\u5408\u5206\u5272\u6761\u4ef6\u7684\u6536\u5165<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u51e0\u7c7b\u6536\u5165\u660e\u786e\u4e0d\u5c5e\u4e8e\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u7684\u9002\u7528\u8303\u56f4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CPP(\u52a0\u62ff\u5927\u9000\u4f11\u91d1\u8ba1\u5212)\u53caQPP(\u9b41\u5317\u514b\u9000\u4f11\u91d1\u8ba1\u5212)\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u8001\u5e74\u4fdd\u969c\u91d1(Old Age Security,OAS)\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u4fdd\u8bc1\u6536\u5165\u8865\u52a9\u91d1(Guaranteed Income Supplement,GIS)\u4ed8\u6b3e<\/li>\n\n\n\n<li>\u7f8e\u56fd\u4e2a\u4eba\u9000\u4f11\u8d26\u6237(IRA)\u6536\u5165<\/li>\n\n\n\n<li>\u8eab\u6545\u7ed9\u4ed8\u91d1<\/li>\n\n\n\n<li>\u9000\u804c\u6d25\u8d34<\/li>\n\n\n\n<li>\u5927\u591a\u6570RRSP\u63d0\u6b3e<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u5982\u4f55\u5206\u5272\u60a8\u7684\u517b\u8001\u91d1\u6536\u5165<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5206\u5272\u7a0b\u5e8f\u9700\u8981\u586b\u5199\u5e76\u63d0\u4ea4T1032\u8868\u683c\u300a\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u8054\u5408\u9009\u62e9\u8868\u300b(Joint Election to Split Pension Income)\u3002\u8be5\u8868\u683c\u5fc5\u987b\u968f\u4e24\u4f4d\u914d\u5076\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u5e76\u63d0\u4ea4,\u5e76\u5728\u7eb3\u7a0e\u622a\u6b62\u65e5\u671f\u524d\u5b8c\u6210\u3002\u8868\u683c\u8981\u6c42\u586b\u5199\u5408\u683c\u517b\u8001\u91d1\u6536\u5165\u603b\u989d\u53ca\u5e0c\u671b\u5206\u5272\u7684\u91d1\u989d(\u6700\u591a50%)\u3002\u4e0e\u5206\u5272\u6536\u5165\u76f8\u5173\u7684\u9884\u6263\u7a0e\u4e5f\u4f1a\u6309\u6bd4\u4f8b\u5206\u914d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u4e0e\u62a5\u7a0e\u8f6f\u4ef6<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bb8\u591a\u62a5\u7a0e\u8f6f\u4ef6\u53ef\u4ee5\u6839\u636e\u60a8\u7684\u5177\u4f53\u8d22\u52a1\u72b6\u51b5,\u5e2e\u52a9\u8ba1\u7b97\u6700\u4f18\u7684\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u91d1\u989d,\u5e76\u53ef\u81ea\u52a8\u586b\u5199\u6240\u9700\u8868\u683c\u3002\u4e0d\u8fc7,\u59cb\u7ec8\u5efa\u8bae\u54a8\u8be2\u7a0e\u52a1\u987e\u95ee\u4ee5\u83b7\u5f97\u4e2a\u6027\u5316\u5efa\u8bae\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5176\u4ed6\u6ce8\u610f\u4e8b\u9879<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u914d\u5076RRSP<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u914d\u5076RRSP\u53ef\u4ee5\u914d\u5408<strong>\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u7b56\u7565<\/strong>\u4f7f\u7528,\u5728\u7b26\u5408\u5f52\u5c5e\u89c4\u5219\u7684\u524d\u63d0\u4e0b,\u5141\u8bb8\u572865\u5c81\u4e4b\u524d\u8fdb\u884c\u6536\u5165\u5206\u5272\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">OAS\u8ffd\u56de(Clawback)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u53ef\u4ee5\u901a\u8fc7\u964d\u4f4e\u4e2a\u4eba\u6536\u5165\u5e76\u4f7f\u5176\u4fdd\u6301\u5728\u95e8\u69db\u4ee5\u4e0b,\u6765\u5e2e\u52a9\u7f13\u89e3OAS\u8ffd\u56de\u95ee\u9898\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u517b\u8001\u91d1\u6536\u5165\u7a0e\u6536\u62b5\u514d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u517b\u8001\u91d1\u6536\u5165\u7a0e\u6536\u62b5\u514d\u5141\u8bb8\u5bf9\u99962,000\u52a0\u5143\u7684\u5408\u683c\u517b\u8001\u91d1\u6536\u5165\u4eab\u53d715%\u7684\u8054\u90a6\u62b5\u514d(\u5916\u52a0\u7701\u7ea7\u62b5\u514d)\u3002\u5bf9\u4e8e\u592b\u59bb\u53cc\u65b9\u5747\u7b26\u5408\u8d44\u683c\u7684\u60c5\u51b5,\u6536\u5165\u5206\u5272\u6709\u53ef\u80fd\u4f7f\u8fd9\u9879\u62b5\u514d\u7ffb\u500d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7ed3\u8bed<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5206\u5272\u517b\u8001\u91d1\u6536\u5165<\/strong>\u662f\u52a0\u62ff\u5927\u9000\u4f11\u4eba\u58eb\u51cf\u8f7b\u7a0e\u52a1\u8d1f\u62c5\u7684\u4e00\u9879\u5b9d\u8d35\u5de5\u5177\u3002\u901a\u8fc7\u4e86\u89e3\u8d44\u683c\u89c4\u5219\u3001\u5408\u683c\u6536\u5165\u7c7b\u578b\u4ee5\u53ca\u5206\u5272\u6d41\u7a0b,\u592b\u5987\u53ef\u4ee5\u6700\u5927\u5316\u5176\u7a0e\u540e\u9000\u4f11\u6536\u5165\u3002\u7136\u800c,\u9274\u4e8e\u7a0e\u6cd5\u7684\u590d\u6742\u6027,\u54a8\u8be2\u5408\u683c\u7684\u7a0e\u52a1\u987e\u95ee\u5bf9\u4e8e\u83b7\u5f97\u4e2a\u6027\u5316\u5efa\u8bae\u548c\u4f18\u5316\u7a0e\u52a1\u89c4\u5212\u81f3\u5173\u91cd\u8981\u3002\u4ed4\u7ec6\u5ba1\u89c6\u60a8\u7684\u4e2a\u4eba\u60c5\u51b5,\u5c06\u786e\u4fdd\u60a8\u5145\u5206\u5229\u7528\u8fd9\u4e00\u7b56\u7565\u5e26\u6765\u7684\u76ca\u5904\u3002\u60a8\u5c06\u5982\u4f55\u628a\u517b\u8001\u91d1\u6536\u5165\u5206\u5272\u7eb3\u5165\u60a8\u7684\u9000\u4f11\u8ba1\u5212?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9000\u4f11\u89c4\u5212\u5bf9\u4fdd\u969c\u8212\u9002\u7684\u8d22\u52a1\u672a\u6765\u81f3\u5173\u91cd\u8981\u3002\u5bf9\u52a0\u62ff\u5927\u592b\u5987\u800c\u8a00,\u4e86\u89e3\u5982\u4f55\u6709\u6548\u5730&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,19],"tags":[],"class_list":["post-900163","post","type-post","status-publish","format-standard","hentry","category-zh","category-shui-wu-gui-hua-yu-you-hua"],"_links":{"self":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/comments?post=900163"}],"version-history":[{"count":0,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/posts\/900163\/revisions"}],"wp:attachment":[{"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/media?parent=900163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/categories?post=900163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truenorthtaxes.ca\/zh\/wp-json\/wp\/v2\/tags?post=900163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}