Many Canadians are unable to pay their personal income taxes when they are due despite incentives to defer tax in a Registered Retirement Savings Plan (RRSP). A primary reason for failing to pay tax, besides tax evasion, is failing to adequately plan for taxes owed, followed by a resultant inability to pay. It is easy for tax to surmount if you are self-employed and have no income tax deducted at source or have multiple jobs and insufficient tax deducted at source. Apparently, Canada lags behind other countries in terms of the breadth and depth of withholding tax. For example, withholding tax rates are low on RRSP and pension withdrawals and non-existent on certain income sources, such as the Universal Child Care Benefit.