For High Earners
Beyond the Limits:
The Retirement Compensation Arrangement
When you've maximized your PPP® or IPP room, the RCA allows you to shelter surplus corporate income without a defined ceiling. The ultimate tool for executives and high-net-worth professionals.
INTEGRIS is a fiduciary pension administration firm responsible for governance, regulatory compliance, and administrative oversight of pension plans serving incorporated professionals across Canada.
The Mechanics
How the RCA Works
A sophisticated retirement vehicle designed for executives who need to save beyond registered limits.
The Mechanism
A supplemental trust for high earners ($250k+). When you've maximized PPP® or IPP room, the RCA provides additional tax-deferred accumulation.
The 50% Rule
50% of contributions go to an investment account; 50% to a CRA Refundable Tax Account (RTA). The split ensures compliance while maximizing growth potential.
The Refund
For every $1 paid out in retirement, the CRA refunds $0.50 to the trust. This mechanism effectively returns the RTA portion during the distribution phase.
The Severance Shelter
A large termination payment can be directed straight into an RCA instead of being taxed all at once — then drawn down over multiple years, typically at lower personal rates.
Contribution
Corporate contribution is made to the RCA trust
Distribution
For every $1 paid out, CRA refunds $0.50 to the trust
Applications
Strategic Use Cases
The RCA is a versatile tool for sophisticated wealth planning scenarios.
Executive Retention
"Golden Handcuff" strategies for key CEOs and executives. Create compelling long-term incentives that align with company performance.
Sale Preparation
Fund an RCA prior to a business sale to reduce taxable retained earnings. Extract value tax-efficiently before a transaction.
The $175k+ Problem
Solving the "savings gap" for those whose lifestyle and retirement goals exceed what registered limits can provide.
Transparent Pricing
RCA pricing
Most clients add an RCA on top of an existing PPP® once they've maxed their other room — the most efficient way to shelter surplus corporate income.
Standalone or added to your PPP® — the RCA's annual administration fee is the same either way, and it's tax-deductible to your corporation.
100% tax-deductible
Same as the IPP and PPP: a corporate-level expense, not personal after-tax dollars.
Final fee confirmed at consultation. All fees are exclusive of applicable taxes.
Build the Foundation First
Start with the PPP® or IPP
The RCA is designed as a supplemental strategy for those who have already maximized their registered room. Whether you need the Guaranteed Certainty of an IPP or the Dynamic Control of a PPP®, establish your foundation first.
Common Questions