! Personal Savings, Tax Shelters

The main incentive for saving is to have resources to use in the future. Some however save with little notion of future use. The incentives to save vary considerably by individual, time of life, and locality of residence. In many circumstances conservation is closely related to saving. This discussion is mostly concerned with saving value, or money. Some Notes on Investment Strategies are given after the following discussion on savings.

A major difficulty faced by all who try to save is the conservation of value over periods of time. Inflation, changing exchange rates, taxes, and dishonest practices, etc. are a few of the phenomena that present challenges to the saver. Savings can also take the form of increased equity in a home, business, or other asset.  A fraction of the equity in a home can be realized after age 50 with a so called CHIP or Reverse Mortgage.   See: www.cip.ca

1.    Usually the first consideration is security, i.e. will the value of the savings be present when you seek them at some later date. Banks and other institutions attempt to prevent theft, have instruments such as savings and current accounts, guaranteed investment certificates (GIC's), etc.

2.    If the savings are in the form of money, they should earn during the time they are not in use by the saver, i.e. the money is loaned to a borrower who pays interest for its use, and a contract to repay the loan. There are a variety of financial instruments that tend to have higher yields with higher risks. The usual recommendations are to use low risk low yield instruments(savings accounts, GIC's, Government Bonds, etc) for the portion of your portfolio that your feel should be protected. The higher yield securities with higher risk can form the portion that you are willing to gamble. These includes various types of stocks, Mutual Funds, etc. A full discussion of the various types of securities is beyond the scope of this note.

3.    As much as possible the earrings from savings should be sheltered from income tax. A Registered Retirement Savings Plan (RRSP) is a commonly used instrument. It appears as a tax shelter (but is not) in that taxes on the deposits and subsequent earnings are charged on withdrawal. In the US there are a number of shelters such as tax free municipal bonds. These are not available in Canada. Probably the most effective Canadian tax shelter is capital gains which are not taxed until they are realized, and then at a reduced rate.

Serious savings beyond increasing equity in home and or business usually means buying and selling Investment Securities The following are some of the usually recommended Investment Strategies:( abstracted from Royal Mutual Funds Investment Update, Sept 2001)

1.    Step Back, resist the urge to make dramatic changes in your portfolio even in times of market volatility.

2.    Review your investment Objectives. It is important that your investment strategy reflects your short and long term objectives

3.    Take a long term view rather than trying to pick the time when the market appears favorable. "Its time in the market, rather than market timing that's important".

4.    Diversification of your Investment Portfolio is one of the simplest ways to reduce risk.

5.    Investing on a regular basis is one of the ways to smooth out market fluctuations.

6.    Hold positions in global markets to reduce volatility.

1.    Have realistic expectations about the rate of return that you may achieve. Focus on the long-term within your savings objectives. E.g. A net rate of return of 5% will make an annual investment of of $1000 grow to 33066 in 20 years (see F/A function for this type of calculation.)
The advantages of Tax sheltering such as is available with a government approved pension plan (e.g. an RRSP) which tends to almost doule avilable net yield during accumulation becomes obvious. One must always consider the negative effects of inflation when assessing long term growth.

2.    Stay committed to the strategies above and allow the long term nature of the markets to work in your favor.

For an Individual Home Owner one of the most effective forms of savings in Canada is to reduce the amount of mortgage ( Increase personal Equity) because other forms of investment (except allowable pension fund contributions) tend to incur income taxes on the yield. Mortgage interest is not a deductible expense in Canada as it is in the US.
The reason is that while the mortgage payments in Canada must be made with after tax dollars, savings in mortgage payments are not taxed. The increased equity in the home is not subject to income tax unless buying and selling homes is sufficiently frequent to be considered as a business.

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