How to Use RRSP Withdrawals to Top Up a Low-Income Year in 2026

If you're in a year where your income drops significantly (due to job loss, parental leave, sabbatical, or business slowdown), withdrawing from your RRSP might cost you less tax than you'd expect. By timing an RRSP withdrawal during a low-income year, you can access funds at a lower marginal tax rate, then reinvest that money tax-free in a TFSA. This strategy works best when your income falls into a lower tax bracket than usual, effectively reducing the tax cost of accessing your retirement savings. Your marginal tax rate (the rate you pay on your next dollar of income) determines how much tax you owe when you withdraw from an RRSP. In Canada, marginal rates vary by province and income level. A withdrawal that would cost you 40% in tax during a high-earning year might only cost 20% or 30% during a low-income year.

Frequently Asked Questions

Will withdrawing from my RRSP in a low-income year still trigger withholding tax?

Yes. The CRA requires withholding tax at source on all RRSP withdrawals (10%, 20%, or 30% depending on amount), but this is a deposit against your final tax bill. When you file your return, if your marginal rate is lower than the withholding rate, you'll receive a refund of the difference.

Can I withdraw from my RRSP during parental leave and avoid extra tax?

You still pay withholding tax immediately, but because your income is lower during parental leave, you may owe less tax overall when you file your return. EI benefits are taxable but usually lower than your regular salary, so your marginal rate drops.

What if I receive means-tested benefits like the Canada Child Benefit?

An RRSP withdrawal increases your net income for the year, which could trigger a clawback of CCB or other benefits. Calculate the clawback amount before withdrawing, since the tax savings might be offset by lost benefits.

Is it better to withdraw from my RRSP or use my TFSA contribution room during a low-income year?

This depends on your long-term strategy. If you have both RRSP and TFSA room available, withdrawing from RRSP at a low tax cost to fund TFSA contributions can be tax-efficient. Use a tax calculator to model both scenarios for your specific situation.

Can I put the money back into my RRSP after I withdraw it?

Yes, but the withdrawal reduces your RRSP contribution room permanently (you don't get it back). Future contributions use your available room. You can contribute to your RRSP in any year, but you won't recover the room lost from the withdrawal.