chapter 22 RESP & RRSP教材题目
题目：12 years after the opening of an RESP, the 22-year old beneficiary decides not to pursue post-secondary education. If the contributors to the plan have $35000 and $25000, respectively in contribution room in heir individual RRSPs, how much of an $85000 investment income balance may be transferred tax-free to the RRSPs?
请教一下我的理解是否正确……题目中35k和25k意思是beneficiary的父母分别有这么多RRSP的room，然后因为孩子不继续上学了所以等于RESP就没用了。而由于RESP max是$50k，所以85k只能有50k 可以免税转入RRSP中，剩下的35k就只能当deemed disposition收全income tax是吗?
谢谢！
If the beneficiaries do not attend qualifying programs, contributors
are allowed to transfer a maximum of $50,000 of RESP income to
their RRSPs (providing that there is sufficient contribution room). No
taxes are charged on contributions when they are withdrawn by the
contributor. However, revenues earned on the contributions are
taxed at the contributor’s regular income tax level, plus an additional
penalty tax of 20%.
RESP如果孩子没有用, 那么可以原本的contributor可以把钱取出来或一部分转到RRSP，最多转50,000，剩下的钱可以取出来，因为当contributor最开始把钱放入RESP时, 已经付完税了, 所以取出时除了50,000的部分剩余的本金不用再上税，但本金在RESP里面赚得钱要按照正常工资上税
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