CRA minimum factors
| Age | Factor | Age | Factor |
|---|---|---|---|
| 71 | 5.28% | 83 | 7.71% |
| 72 | 5.40% | 84 | 8.08% |
| 73 | 5.53% | 85 | 8.51% |
| 74 | 5.67% | 86 | 8.99% |
| 75 | 5.82% | 87 | 9.55% |
| 76 | 5.98% | 88 | 10.21% |
| 77 | 6.17% | 89 | 10.99% |
| 78 | 6.36% | 90 | 11.92% |
| 79 | 6.58% | 91 | 13.06% |
| 80 | 6.82% | 92 | 14.49% |
| 81 | 7.08% | 93 | 16.34% |
| 82 | 7.38% | 94 | 18.79% |
Under 71 the factor is 1 ÷ (90 − age). From 95 it is 20%. Withholding on amounts above the minimum: 10% up to $5,000, 20% to $15,000, 30% above (Quebec has different rates). The withdrawal is still fully taxable on your return.
FAQ
What is the RRIF minimum at 72?
5.40% of the January 1 value – $21,600 on $400,000.
Sources (checked Nov 6, 2026): Income Tax Regulations s. 7308; CRA, Chart – prescribed factors.