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A RRIF can be set up at any time, and a schedule of minimum withdrawals must be followed starting the year after a RRIF is opened. Your personal rate of return is calculated using a money-weighted formula, which reflects any deposits or withdrawals you made to or from your account, the income you earned (such as dividends or interest), and changes in the market value of the investments that youre holding in the account.
A time-weighted rate of return doesnt reflect any deposits or withdrawals you make into or out of your account, meaning that it doesnt consider how your accounts performance is affected by its cash-flows.