Используйте «withholding tax» в предложении

1. The consulting firm could pay you through a 1099, without withholding taxes or anything else and it would be more profitable for them

2. * Increasing your withholding tax is another way of reducing your year-end taxes

3. If you got a raise this year but did not change your withholding tax, then you will definitely owe more than you thought

4. Note further that this exemption within an RRSP only applies if you hold US funds directly: a Canadian fund or ETF that holds US equities on your behalf will also have the withholding tax applied on your behalf

5. The effect is not huge: with a current yield of about 2% on US indexes, and a 15% withholding tax, it's like adding 0

6. However, the RRSP (but not the TFSA) is exempted from this withholding tax

7. Trying to perfectly optimize your holdings across your RRSP and other accounts, converting currencies, and holding US-domiciled ETFs to minimize the US withholding tax adds a rather large amount of complexity to shave a much more modest amount off your costs – a savings of about 0

8. The main reason to convert your currency and buy a US-listed fund is to save on that withholding tax in an RRSP, so that is where the discussion will focus

9. The reason it has to be a US ETF is that a Canadian fund will pay the withholding tax on your behalf before it gets to the shelter of your RRSP

10. Calculated as a 15% withholding tax on a dividend yield of approximately 2%