Canada Revenue Agency
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Rates for Money Purchase limits, RRSP limits, YMPE, DPSP limits and Defined Benefits limits
Outlined in the following tables are data on Rates for Money Purchase limits, RRSP limits, YMPE, DPSP limits and Defined Benefits limits used to calculate PA, PSPA and PAR.
| Year | MP limit | RRSP $ limit | YMPE | DPSP limit (1/2 MP limit) |
|---|---|---|---|---|
| 1990 | $11,500 | (Old limits) | $28,900 | $5,750 |
| 1991 | $12,500 | $11,500 | $30,500 | $6,250 |
| 1992 | $12,500 | $12,500 | $32,200 | $6,250 |
| 1993 | $13,500 | $12,500 | $33,400 | $6,750 |
| 1994 | $14,500 | $13,500 | $34,400 | $7,250 |
| 1995 | $15,500 | $14,500 | $34,900 | $7,750 |
| 1996 | $13,500 | $13,500 | $35,400 | $6,750 |
| 1997 | $13,500 | $13,500 | $35,800 | $6,750 |
| 1998 | $13,500 | $13,500 | $36,900 | $6,750 |
| 1999 | $13,500 | $13,500 | $37,400 | $6,750 |
| 2000 | $13,500 | $13,500 | $37,600 | $6,750 |
| 2001 | $13,500 | $13,500 | $38,300 | $6,750 |
| 2002 | $13,500 | $13,500 | $39,100 | $6,750 |
| 2003 | $15,500 | $14,500 | $39,900 | $7,750 |
| 2004 | $16,500 | $15,500 | $40,500 | $8,250 |
| 2005 | $18,000 | $16,500 | $41,100 | $9,000 |
| 2006 | $19,000 | $18,000 | $42,100 | $9,500 |
| 2007 | $20,000 | $19,000 | $43,700 | $10,000 |
| 2008 | $21,000 | $20,000 | $44,900 | $10,500 |
| 2009 | $22,000 | $21,000 | $46,300 | $11,000 |
| 2010 | $22,450 | $22,000 | $47,200 | $11,225 |
| 2011 | $22,970 | $22,450 | $48,300 | $11,485 |
| 2012 | $23,820 | $22,970 | $50,100 | $11,910 |
| 2013 | $24,270 | $23,820 | $51,100 | $12,135 |
| 2014 | $24,270 |
Please note that the MP limit and DPSP limit above for PA purposes are also restricted to 18% of compensation.
| 1990 to 2003 | $1,722.22 |
|---|---|
| 2004 | $1,833.33 |
| 2005 | $2,000.00 |
| 2006 | $2,111.11 |
| 2007 | $2,222.22 |
| 2008 | $2,333.33 |
| 2009 | $2,444.44 |
| 2010 | $2,494.44 |
| 2011 | $2,552.22 |
| 2012 | $2,646.67 |
| 2013 | $2,696.67 |
| 2014 | 1/9 the money purchase limit |
