RRSP

Download our province and territory-specific 2026 Tax Planning Cards.
Alberta Tax Planning Card
British Columbia Tax Planning Card
Manitoba Tax Planning Card

Download our province and territory-specific 2026 Personal and Corporate Tax Integration Reference Card below.

2026 Wellington-Altus Corporate Tax Reference Card LIF and RLIF Minimum & Maximum Factors Personal and Corporate Tax Integration Reference Cards Personal Tax Planning Cards

For direct investments such as stocks and bonds, interest and dividends are taxed in the year in which they are received, and capital gains are taxed in the year in which they are triggered (sold). This results in a straightforward tax effect whereby the investor receives investment income and pays the appropriate amount of tax on a portion of the proceeds. With indirect ownership of securities, for example where an investor owns stocks indirectly through a mutual fund or an ETF, the tax situation may not be as simple.