It is impossible to say with any degree of certainly whether one account is better than the other for Canadians in middle tax brackets because of uncertaintly over future tax rates. (canadiancapitalist.com)
Engaging in asset location adds a lot of complexity to your portfolio for potentially minor benefit, and this benefit is likely even lower for people in middle tax brackets vs. those in the top bracket where such analyses usually focus. (holypotato.net)
Conclusion: This couple suffers a net tax cost because UCCB is lost, mitigated somewhat by middle tax bracket rate cut. (moneysense.ca)