本文发表在 rolia.net 枫下论坛Provided you comply with the technical requirements, CRA will allow a tax free transfer of a 401K or IRA to a RRSP without using any impact on your existing RRSP contribution room. On the US side, however, the IRS will impose a withholding tax of 15% on the transferred amount and an additional 10% early withdrawal penalty if you are under 59.5 years of age. While a 15% tax rate may seem low, you need to keep in mind that these same funds will be taxed again at Canadian tax rates when the funds are withdrawn from the RRSP. This subjects the funds to double taxation. While CRA allows a taxpayer to claim a foreign tax credit for the US withholding tax and the early distribution penalty, because the transfer in Canada is tax exempt, there is a risk that these foreign tax credits will be wasted and can’t be used to offset the Canadian tax at the time the funds are eventually withdrawn from the RRSP. Hence, it may be better to leave the funds in a tax deferred US plan a long possible or until you are required to take minimum distributions from the plan(at 70.5 years of age).更多精彩文章及讨论，请光临枫下论坛 rolia.net