加拿大
USA
2023 TFSA供款限額和提款規則
Whether you're saving for a big purchase, your first home, or an extended vacation, a Tax-Free Savings Account (TFSA) could help you get there. Once you've opened a TFSA, you can contribute to your TFSA at any time and income earned from eligible investments or products opened through your TFSA may grow tax-free - unlike a non-registered savings account.
開設賬戶之後的供款限額取決於您的供款額，即您在任何年份可向TFSA供款的最高金額。只要您年滿18歲並且是加拿大居民，即便您沒有提交所得稅申報表或開設TFSA，您的供款額也可每年累積。 So, if you've opened a new TFSA in 2023 and have previously never contributed to a TFSA, you would have a total contribution room of $88,000 if you were 18 years or older in 2009 and were a resident of Canada from the year 2009.
供款額由當前年份的供款額、以往年份累積的任何未使用的供款額以及上一年的TFSA取款總額組成。
All contributions made during the current year to your TFSA, including the re-contribution of withdrawals, count against your contribution room.
向免稅儲蓄賬戶(TFSA)供款
The TFSA annual contribution room for 2023 is $6,500.此外，您還可以結轉過去年度未使用的供款額。 Click here to see the annual TFSA dollar limit for each of the years, since TFSA was introduced in 2009.
|
年 |
Annual TFSA Dollar Limit |
|---|---|
|
2009-2012 |
$5,000 |
|
2013-2014 |
$5,500 |
|
2015 |
$10,000 |
|
2016-2018 |
$5,500 |
|
2019-2022 |
$6,000 |
|
2023 |
$6,500 |
Keep in mind that the investment income earned in your TFSA and changes in the value of your investments do not affect your TFSA contribution room for current or future years.
The annual TFSA contribution room is subject to change by the federal government. Additional information can be found on the CRA website here.
政府每年都會計算您可用的免稅儲蓄賬戶供款額。
If you've contributed to your TFSA in the current year, that amount won't be reflected in your total contribution room. But if you haven't, you can log into CRA My Account to check your current contribution room.
You can calculate your TFSA contribution room by summing up:
- The current year's contribution limit
- 之前年份未用供款額
- The withdrawals from your TFSA in the previous year
To illustrate this with an example, let's say in 2022, you contributed $4,000 to your TFSA with a contribution room of $6,000. You then withdrew $1,000 few months later. In 2023, you'll have a contribution room of that year's $6,500 plus the $3,000 from the previous year.
Tracking your TFSA contributions is crucial to stay on top of your contribution room availability. Over-contributions may cost you a penalty of 1% per month based on the highest excess TFSA amount in your account for each month in which an excess remains. You can use the formula above to calculate your contribution room. Keep in mind that your previous year's contribution or withdrawal might not be reflected in your current contribution room until after the end of February.
Each year, your TFSA annual contribution room is reset on January 1.
You can-carry forward any unused contribution room into future years indefinitely. For 2023, you can contribute up to $6,500 PLUS any unused contribution room from previous years.
If you contribute more than your contribution limit in the current year, you may be subject to a penalty tax of 1% per month, every month the excess amount stays in your account, based on the highest excess TFSA amount in that month. In the case of over-contribution, please consult with your tax advisor.
如需詳細了解向免稅儲蓄賬戶超額供款的影響，請點擊此處瀏覽CRA網站。
If you've withdrawn some of your TFSA contribution and would like to replace it in the same year, you can only do so if you have contribution room left. If you don't, then it'll lead to over-contribution and the subsequent penalties which include being subjected to a tax equal to 1%per month based on the highest excess TFSA amount for every month there's an excess.
To understand this better consider this example. Bob's been contributing the maximum TFSA dollar limit every year since 2009. He's got no room left for 2022 at the end of the year. He contributes $6,500 in 2023 as well (the TFSA dollar limit), but he withdraws $2,500 later that year for a vacation. Due to the nature of his work, he had to cancel his plans. So, he decided to re-contribute the $2,500 back into his TFSA but he can only do so at the beginning of 2024. If he does it before 2024, he will have over contributed for 2023 and will be subjected to the monthly penalty.
不可以，您不能直接向配偶的免稅儲蓄賬戶供款，但可以直接向配偶的註冊退休儲蓄計劃供款。 However, you can give your spouse money, which they can use to contribute to their own TFSA. Any income your spouse earns from the money in their TFSA is theirs and will not be attributed back to you.
從免稅儲蓄賬戶(TFSA)提款
You can withdraw funds from your TFSA any time you want1 and you don’t have to reach a certain age before you withdraw your money. 免稅儲蓄賬戶的提款金額將重新計入來年的供款額。 Your financial institution can help you make withdrawals from your TFSA.
從免稅儲蓄賬戶中提款並無金額限制。 If you do withdraw funds from your TFSA, it doesn't reduce the total amount of contributions you've already made for the year.
For example, Joe contributes the maximum TFSA dollar amount from 2012 all the way through to the end of 2020. In 2021, he contributes $2,000 with a remainder of $4,000 contribution room. In 2022 he doesn't contribute anything but withdraws $1,000 from his account. So, his contribution for 2023 will be:
Remainder room from 2021 ($4,000) + Withdrawal amount in 2022 ($1,000) + current year's allotment ($6,500) = $11,000
More information can be found on the official CRA website here.
從TFSA取款不會造成您永遠失去這部分供款額。 You can re-contribute amounts you have withdrawn in the following year or years and your contribution room carries forward indefinitely.
不需要，提款金額無需繳納所得稅。 As TFSA withdrawals don't count as taxable income, provided the income is from eligible products and investments. they don't affect federal income-tested benefits or tax credits you may receive, including the Canada Child Benefit program, the Canada Workers Benefit, the Good and Services Tax/Harmonized Sales Tax (GST/HST) Credit, and the Age Credit.
免稅儲蓄賬戶提款也不會減少根據您的收入水平可以享受的福利，例如：老年保障金、保證收入補貼(Guaranteed Income Supplement)和就業保險金(Employment Insurance)等福利。 More information can be found on the CRA website here.
您可以花在任何方面。您既可以等到退休，用這筆錢來補充您從退休金、RRSP或其他管道獲得的退休收入，也可用這筆錢實現一些短期儲蓄目標（例如：購買新車或度假等），還可以用它來應對房屋維修等突發性需求。
A TFSA means you may not be taxed on any of the growth or income earned from eligible investments or products within the account. This means your savings can grow faster.想了解具體多少嗎？請使用我們的免稅儲蓄賬戶計算機立即計算得出。
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