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Registered retirement savings plan. A registered retirement savings plan ( RRSP) ( French: régime enregistré d'épargne-retraite, REER ), or retirement savings plan ( RSP ), is a type of financial account in Canada for holding savings and investment assets. RRSPs have various tax advantages compared to investing outside of tax-preferred accounts.
Open access. Open access logo, originally designed by Public Library of Science. A PhD Comics introduction to open access. Open access ( OA) is a set of principles and a range of practices through which research outputs are distributed online, free of access charges or other barriers. [1]
Registered retirement income fund. A registered retirement income fund ( RRIF) is a tax-deferred retirement plan under Canadian tax law. Individuals use an RRIF to generate income from the savings accumulated under their registered retirement savings plan. As with an RRSP, an RRIF account is registered with the Canada Revenue Agency .
The tax treatment of a TFSA is the opposite of a registered retirement savings plan (RRSP). Unregistered accounts are subject to tax and hold after-tax money, the TFSA is described as a tax-free account holding after-tax money, and the RRSP is described as a tax-deferred account holding pre-tax money that will be taxed on withdrawal.
A locked-in retirement account (LIRA) or locked-in retirement savings plan (LRSP) is a Canadian investment account designed specifically to hold locked-in pension funds for former registered pension plan (RPP) members, former spouses or common-law partners, or surviving spouses or partners. Funds held inside LIRAs / LRSPs normally only become ...
Open-access repository. An open repository or open-access repository is a digital platform that holds research output and provides free, immediate and permanent access to research results for anyone to use, download and distribute. To facilitate open access such repositories must be interoperable according to the Open Archives Initiative ...
Registered education savings plan. A registered education savings plan ( French: Régimes enregistrés d’épargne-études, RESP) in Canada is an investment vehicle available to caregivers to save for their children's post-secondary education. [1] The principal advantages of RESPs are the access they provide to the Canada Education Savings ...
ROAR's companion Registry of Open Access Repository Mandates and Policies (ROARMAP) is a searchable international database of policies. It charts the growth of open access mandates and policies adopted by universities, research institutions and research funders that require their researchers to provide open access to their peer-reviewed ...