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Steven Alexander CPA Inc.accounting. advisory. growth.
Resources · Account comparison

One $100,000, three accounts, three very different outcomes.

Put an RRSP, a TFSA, and a non-registered account under the exact same conditions — same starting balance, same yearly contribution, same return — and the finish lines are nowhere near each other. The difference is entirely tax. Below you can see where it goes, including the make-or-break choice every RRSP holder faces: reinvest your refund, or spend it.

The scenario

$
$
30
65
6.0%
The same rate is applied to all four paths — so what you’re seeing is the effect of tax, not returns.
Default ≈ $42k — the average total income of Canadians 65+ (Statistics Canada, 2023). 2026 combined BC + federal marginal rates.

After-tax value at retirement

What you keep (after‑tax) Tax owing (the CRA’s share)
$0

The RRSP’s growing tax bill

Account value (TFSA / RRSP before tax) RRSP after-tax (spend-refund)
The mechanics

How each account is taxed

TFSA

After-tax money in, nothing but tax-free growth after that.

ContributionsAfter-tax (no deduction)
GrowthTax-free
WithdrawalsTax-free

RRSP

Pre-tax money in (you get a refund), but the CRA taxes every dollar coming out.

ContributionsPre-tax — you get a refund
GrowthTax-deferred
WithdrawalsFully taxable as income

Non-registered

After-tax money in, and the growth is taxed along the way and on sale.

ContributionsAfter-tax (no deduction)
GrowthTaxed (dividends, interest, gains)
WithdrawalsOnly the gain is taxed
The make-or-break choice

The RRSP refund: reinvest it or spend it?

An RRSP contribution is made with pre-tax dollars, so it triggers a refund — roughly your contribution times your working tax rate. A $7,500 contribution at a 28% bracket sends about $2,100 back to you. What you do with that refund decides whether the RRSP is brilliant or mediocre:

Reinvest it — put the refund to work (here, in a TFSA) and your true out-of-pocket cost matches the TFSA contributor’s. This is the RRSP working as intended, and it’s how the RRSP can match or beat a TFSA when your retirement tax rate is lower than your working rate.

Spend it — treat the refund as a windfall and the math collapses. You’ve effectively paid full freight for an account that still gets fully taxed on the way out. It’s the most common RRSP mistake, and the bars above show exactly how much it costs.

A note on the starting $100,000: a dollar inside an RRSP isn’t worth a dollar inside a TFSA — the RRSP dollar still owes tax. That’s why, even before the refund decision, the TFSA’s opening balance quietly carries more real, after-tax value. The shaded area in the chart is that deferred tax, growing right alongside your savings.

The detail

Side-by-side at retirement

AccountEnds withTax owingYou keep

Assumptions & sources. The non-registered figure assumes buy-and-hold growth taxed as a capital gain on sale (50% inclusion) at your retirement rate — its best case; dividend- or interest-heavy holdings would be taxed harder each year. RRSP withdrawals are taxed at the retirement bracket you select; the reinvested refund is assumed to grow tax-free in a TFSA. Tax rates are 2026 combined BC + federal marginal rates (TaxTips.ca); the default retirement income reflects the average total income of Canadians 65+ (Statistics Canada, Canadian Income Survey 2023). A simplified model that ignores OAS clawback, RRIF minimums, CPP, and contribution-room limits.

From overview to plan

Which account is right for your dollars?

The right mix depends on your income now versus later, your room in each account, and what the money is for. That sequencing — RRSP vs TFSA vs taxable, and in what order — is exactly the kind of question we help business owners and professionals work through.

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A conversation starter, not advice. We’re a CPA firm — our lane is tax and accounting, not investment or financial planning. This is a simplified, illustrative model: it assumes a constant return, ignores OAS clawback, RRIF minimums, CPP, and contribution limits, and your real situation will differ. Use it to frame the questions, then speak with us — and a licensed financial advisor — before acting.

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