registered retirement income fund

registered retirement income fund
сокр. RRIF страх., эк. тр., канад. зарегистрированный фонд пенсионного дохода* (одна из разновидностей канадских пенсионных планов, предназначенная для обеспечения стабильного потока доходов после выхода на пенсию и подлежащая регистрации в канадских налоговых органах; основная особенность таких фондов в том, что каждый год в качестве пенсионного дохода из фонда должно изыматься не менее определенной суммы, при этом минимальная величина изымаемой суммы зависит от возраста пенсионера; первая выплата должна быть получена из фонда не позднее завершения года, в котором получателю выплат исполняется 70 лет; доходы от инвестирования средств в таких фондах не облагаются налогом, но при получении выплат из фондов налог уплачивается)
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Англо-русский экономический словарь.

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  • Registered Retirement Income Fund — A Registered Retirement Income Fund or RRIF is a tax deferred retirement plan under Canadian tax law. Individuals use an RRIF to generate income from the savings accumulated under their Registered Retirement Savings Plan. As with an RRSP, an RRIF …   Wikipedia

  • Registered Retirement Income Fund - RRIF — A retirement fund similar to an annuity contract that pays out income to a beneficiary or a number of beneficiaries. To fund their retirement, RRSP holders often roll over their RRSPs into an RRIF. RRIF payouts are considered a part of the… …   Investment dictionary

  • Registered Retirement Savings Plan — A Registered Retirement Savings Plan or RRSP is an account that provides tax benefits for saving for retirement in Canada. RRSP refers to a provision in the Income Tax Act that allows a person to shelter financial property from income taxes.RRSPs …   Wikipedia

  • Life Income Fund - LIF — In Canada, a type of registered retirement income fund that is used to hold pension funds, and eventually payout retirement income. The life income fund (LIF) cannot be withdrawn in a lump sum; rather, owners must use the fund in a manner that… …   Investment dictionary

  • Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …   Wikipedia

  • Registered Retirement Savings Plan - RRSP — A legal trust registered with the Canada Revenue Agency and used to save for retirement. RRSP contributions are tax deductible and taxes are deferred until the money is withdrawn. An RRSP can contain stocks, bonds, mutual funds, GICs, contracts… …   Investment dictionary

  • Retirement Compensation Arrangements — (RCAs) are defined under subsection 248(1) of the Canadian Income Tax Act , which allows 100 per cent tax deductible corporate dollars to be deposited into an RCA, on behalf of the private business owner and/or key employee. No tax is paid by the …   Wikipedia

  • Registered Education Savings Plan — A Registered Education Savings Plan, or RESP, is a savings account used by parents to save for their children s post secondary education in Canada. The principal advantages of RESPs are the access to the Canada Education Savings Grant (CESG) and… …   Wikipedia

  • Locked-In Retirement Account - LIRA — A type of registered retirement savings alternative that locks in the pension funds in investments. While the funds are locked in, they are unavailable for cash out. Pension funds that are transferred to a LIRA are used to purchase a life annuity …   Investment dictionary

  • National Social Security Fund (Uganda) — National Social Security Fund Type Parastatal Industry Social Security Founded 1986 Headquarters 14th Floor Workers House, Plot 1 Pilkington Road, Kampala, Uganda Key people Vincent Ssekono …   Wikipedia

  • Exchange-traded fund — An exchange traded fund (ETF) is an investment fund traded on stock exchanges, much like stocks.[1] An ETF holds assets such as stocks, commodities, or bonds, and trades close to its net asset value over the course of the trading day. Most ETFs… …   Wikipedia


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