One Year Before Retirement

As you get closer to that retirement date your focus begins to change from simply amassing a substantial nest egg to strategically transitioning towards generating income. In Canada, alongside self-generated income avenues like RRIFs and annuities, government pensions—Old Age Security (OAS) and the Canada Pension Plan (CPP)—form a fundamental base of retirement income.


OAS 

The Old Age Security (OAS) pension is a monthly payment available to Canadian seniors aged 65 and older who meet specific residency requirements. The OAS pension is not based on past employment or contributions; rather, it's funded by general tax revenues.

Eligibility for OAS is primarily based on how long you have lived in Canada after the age of 18. To receive the full OAS pension, you typically need to have lived in Canada for at least 40 years after turning 18. However, partial pensions may be available if you've lived in Canada for at least 10 years after turning 18.

The OAS pension amount is adjusted quarterly based on changes in the cost of living, and it's taxable based on your income level. OAS does get clawed back for higher income Canadians. As of end of 2022, the partial recovery begins at income level of $79,845 and progressively increases to entire recovery at income level above $129,075. These thresholds and rates can change from year to year based on government policies.

CPP

Conversely, Canada Pension Plan payments are a function of the contributions made during your working years and can be accessed as early as age 60 or as late as age 70, with the benefit varying based on when you start. Like the OAS, if you defer receiving CPP you will receive a higher monthly payment later in life.

The decision of when to start receiving CPP payments is an important decision and one most Canadians debate. There could be a potential impact on your retirement income by a significant margin.

If immediate cash flow doesn’t demand CPP income and health issues aren't imminent, delaying payments leads to larger monthly benefits. If you choose to start receiving Canada Pension Plan (CPP) payments before the age of 65, your monthly payments will be reduced by a certain percentage for each month prior to turning 65. The reduction rate is 0.6% for each month before age 65, up to a maximum of 36% reduction if you start receiving CPP at age 60 (five years before the age of 65). For instance, at age 60, the maximum monthly payment is $836.20, rising to $1,306.57 at age 65.

The Tipping Point

Canadians drawing full CPP at age 60 would be entitled to $10,034 per year in benefits. Those benefits would accumulate to $50,172 by the time they reach age 65. The Canadians who wait to age 65 to draw benefits would not have accumulated any benefits from CPP but are entitled to a higher full CPP payment of about $15,678 per year.

The Canadian who takes full CPP at age 65 would not “catch up” to the Canadian who takes CPP at age 60 in accumulated payments until age 74. After age 74 the accumulated payments for CPP drawn at age 65 are higher than for CPP drawn at age 60. For perspective, the Canadian that draws full CPP at age 60 accumulates about $260,900 by age 85. The Canadian that takes full CPP beginning age 65 accumulates about $329,350 by age 85.

Other Intangibles

If reaching age 74 seems improbable, drawing CPP as early as possible may be the best option. Health concerns or current health issues may be a factor in choosing to draw CPP early. You may also wish to draw CPP early if income from other sources doesn’t match your retirement spending requirements.

Early years of retirement are also generally when most people are more active. Travel, social events and engaging in active hobbies all require money. Younger retirees may wish to enhance their spending power early by drawing CPP ahead of age 65 to fund their active lifestyle, recognizing that they may not have these expenses later in life.

The inverse of early draw is to delay the draw from your CPP. CPP payments increase to as much as $1,855 per month if you choose to delay until age 70. This may appeal to Canadians who are concerned about rising health care costs or who are worried about long term care needs. It should be remembered though, that each individual CPP payment ends when each individual dies. CPP is not an asset that gets passed on to the estate.

Ultimately, determining the optimal CPP decision requires an objective discussion tailored to your specific circumstances, considering various strategies and options available.