In Canada, a tax levied on deregistrations from an RRSP. Since RRSPs are tax deductible, when you remove funds from the tax shelter, you need to pay tax on them. The rates are as follows:

For $5,000 or less, 10%
For $5,001-$10,000, 20%
For greater than $10,000, 30%

Since the rates get steeper and steeper, many people choose to do deregistrations in chunks of $5,000 at a time. You have to be careful doing this though - if Revenue Canada thinks you're trying to evade the higher tax rate, they'll ding you for it and possibly charge you with tax evasion.

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