Canadian tax rules purport to offer equal access to deferred-income retirement saving. In practice, they do not. Uniform, target retirement savings limits must be adopted so that all Canadians will have the same opportunity to save for retirement. The author recommends replacing current...

Data from the Longitudinal Administrative Data (LAD) base are used to compare the retirement status and earnings replacement rates achieved by individuals who were, and individuals who were not, Registered Pension Plan members in 1991 and/or 1992, when they were in their mid-fifties. Among men...