How Pension Adjustment Effects Your RRSP Contribution Room

As we mentioned in other articles theemployment; it is reported as a separate amount
government only represents about 30% of ouron a T10 slip.
retirement income, the company retirement5. Since 1999, Revenue Canada has allowed
pension plan offers another 30 % and many of ustax-free RRSP withdrawals to finance full time
do not have one. It is up to individuals to investeducation for you or your spouse, with the total
wisely short and long term in order to make upwithdrawn not exceeding $20,000 over 4 calendar
for the short fall if he or she would like to liveyears and funds must be returned to the RRSP
comfortably after retirement without giving upover a 10 year period.
some retirement plans. In fact, besidesII. Pension adjustment effects your RRSP
understanding the company retirement pensioncontribution room
plan it is for your own benefit to know how1. The PA reduces your RRSP contribution
pension adjustments (PA) affects your RRSPamount since you earn pension benefits through
contribution room.your employer's respective pension plan and your
I. Understand your pension adjustment andRRSP is limited to 18% of the previous year`s
benefitsincome up to $20,000 in the year of 2008 that
1. The PA represents pension benefits accruing tovaries every year with adjustment to inflation
you under a company pension plan or deferredindex.
profit-sharing plan that will reduce your RRSP2. In determining your RRSP contribution limit for
contribution room.the following year, Revenue Canada takes 18%
2. Under defined benefit pension plans, the actualof your earned income for the year up to the
contributions made are generally far less than themaximum limit, $20,000 and then reduces it by
PA.your PA contribution amount.
3. When you leave an employer (particularly afterFor example, if your PA amounts to $9,000 per
a short period), the benefits you are entitled toyear and your maximum RRSP contribution
are often far less than your accumulated PA's.amount is $20,000, you may place $11,000 into
4. The PA is generally added to your RRSPyour RRSP.
contribution room in the year you cease