在加拿大，尽管政府对老年人提供有一些福利性的补贴，如加拿大退休金CPP,老人金OAS,低收入补助金GIS等，除非阁下加入的是极其优厚的公司退休金计划，否则这些收入只能维持最基本简单的生活或甚至连维持基本的生活也还不够。因此，个人在退休之前就做退休养老储蓄，是相当重要。
正因为如此，联邦政府於五十多年前推出註册退休储蓄计划 (RRSP)，旨在鼓励加拿大人为退休生活计划及储蓄，不要完全倚赖公共退休金计划。
最基本的是，RRSP 帐户里的投资增长可以延税，意思是您不需要即时缴税。帐户内的资本增值，赚取的所有利息或股息可以免税的複式增长。只有当您提取RRSP帐户里的资金时才要交税。
您每年对RRSP所做的每一元供款，都可以扣减收入的。例如：您当年的收入是$50,000, 您向RRSP供款$5,000, 因为RRSP供款是可以扣减收入，所以您当年的收入在扣减之后就是$45,000。
您的RRSP账户可以用于各类不同的投资渠道，如股票，期权，债券，互惠基金基金，定存和一些有管理的投资（例如REITs、抵押担保票据等等）。基于RRSP的上述特性，RRSP的投资人应该将投资重点放在资产类别的配置，从而减少短期走势波动的影响，更不是寻找所谓的明牌，黑马作为投资的标准。长期投资的绩效是由投资组合（asset allocation）决定，很少或是几乎不可能有人能在不断改变的市场和经济循环中准确预测市场方向。并不是否定短期的投资机会，但它并不适合RRSP计划的长期投资的特性。将这类机会用在TFSA或是开放/现金投资账户会更加有效率。
RRSP是长期的延税和退休准备计划，越早开始准备和了解就越能帮助每位投资人越早达到自己的财务目标。特别要强调的是，越是长期投资越要注重资产的合理配置，而不是特别关注和担心市场必然发生的波动，因此定期的回顾和/或调整资产组合是必要的。
当RRSP持有人达到71岁时，RRSP账户必须关闭。到时可选择一次性提现（不建议），或是转入注册退休入息基金RRIF（RRIF最低年龄限制为55岁）。71岁以后，每年必须按比例从RRIF中提款。避免提取所有现金，导致当年必须支付大额税款的境况。
除了延税增长和退休金的准备外，RRSP还有以下功能：
1.首次置业计划First Time Home Buyer’s Plan
允许RRSP持有人从自己的RRSP账户中提取最多$25,000用作购房或是盖屋，之后分15年将领取的钱存回账户，而不要付税。
2.终身学习计划 Lifelong Learning Plan
能允许您或配偶每人最多从RRSP账户里提取最多$20,000，每年度最多提取$10,000，如果超出的部分，将会作为您的年度收入。之后最多分10年将提取的钱存回RRSP账户。
3.配偶RRSP
允许夫妻中收入高的一方为低收入或没有收入的配偶买配偶RRSP。配偶RRSP的供款，是受高收入一方的供款额度限制，是扣减高收入（供款）配偶收入。当提取RRSP时，配偶RRSP账户里的钱，是作为低收入或无收入的一方的收入，从而是平衡了夫妻两人的收入，达到省税效果。夫妻双方的任何一方可用自己的RRSP限额给对方买RRSP。但是，任何一方在2年内从配偶RRSP提款, 被视为另一方的收入而要交税。
尽早开始供款
倘若阁下像典型的加拿大人，您大概会等到RRSP 季节，也就是每年的头两个月，才会向RRSP帐户供款。然而，在短时间内要凑足供款金额是一件难事，尤其是不少人仍在支付假期所花费的帐单。 与其如此，倒不如请教您的理财顾问是否有需要建立预先授权支票计划 (Pre-authorized Chequing Plan, PAC)。此项简单的投资策略能让您定期用固定的金额购买互惠基金，购买频率可设定为每星期，每个月，或者是每个季度。每月固定供款金额最低从$25起，此计划会自动从您的个人银行帐户中扣掉固定金额，将其转入RRSP帐户投资。
平均成本策略：预先授权支票计划(PAC) 所带来的额外益处
採用定期定額供款到註冊退休儲蓄計劃，能硬性規定您將儲采用定期定额供款到註册退休储蓄计划，能硬性规定您将储蓄视为首要之务。长期来说，储蓄金额将会不断增长。每个月定期定额投资能获得 「平均成本」的益处。采用平均成本策略让您能够循序渐进地在市场中投资，在价格低时买进较多单位，在价格高时买进的单位即较少。在熊市期间，许多投资者都会等到市场明显出现熊市已近尾声的徵兆後，才将资金注入市场，如此一来，这些投资者就将错失市场第一波反弹的大好机会。而当市场处於牛市时，采用平均成本策略能够防止投资者在市场高峰大举买进
将 RRSP 供款儘量提高
尽量将RRSP的供款限额用完，不仅可获得较多的退税，还可以为退休生活做储蓄。假如您的供款金额未能达到限额，您可以将未使用的供款额度保留下来，留待以後使用。
RRSP的好处是直接而明显的，然而有没有特别要注意的方面呢？
- 每年前两个月买的RRSP默认是在上一年抵扣的，所以最好等到每年的三月份再开始买RRSP。注意每年的可使用额度, 额度是每年会调整，也可以累积的。（2017年的额度是$26,010）。加拿大国税局（CRA）有明确规定额外供款的上限是$2,000/人，超过的部分将会有每个月1%的惩罚。
- 不是每个人都适合购买RRSP。要看自己的收入类型和多寡，如果当年度的累进税阶是最低的，而工资有可预期的成长性，那就可以考虑累积RRSP的额度，留到在收入较高，累进税阶较高的年度使用。
结合免税储蓄账户TFSA，教育基金RESP，以及注重在资产增值（Capital Gain）开放/现金投资账户（Open Account)的投资组合来优化增长，降低风险和减少税务支出。
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