2023 TFSA供款限额和取款规则

政府每年都会计算您的免税储蓄账户供款额度。

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
• 之前年份未用供款额
• 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.

如要详细了解向免税储蓄账户超额供款的影响，请点击此处访问CRA网站。

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. 免税储蓄账户的取款金额将重新计入来年的供款额度。 Your financial institution can help you make withdrawals from your TFSA.

从免税储蓄账户中取款并无限额。 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.

从TFSA取款不会造成您永远失去这部分供款额度。 You can re-contribute amounts you have withdrawn in the following year or years and your contribution room carries forward indefinitely.

不需要，取款金额无需缴纳所得税。 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.

免税储蓄账户取款也不会减少根据您的收入水平可以享受的福利，例如：老年保障金（Old Age Security）、保证收入补贴（Guaranteed Income Supplement）和就业保险（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，用这笔钱来补充您从退休金、RRSP或其他渠道获得的退休收入，也可用这笔钱实现一些短期储蓄目标（例如：购买新车或度假等），还可以用它来应对房屋维修等突发性需求。

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.想要了解具体增幅？使用我们的免税储蓄账户计算器立即计算。

查看TD提供哪些类型的TFSA并开始实现资金的免税增值。 开始。

如要详细了解投资TFSA如何帮助您实现储蓄目标，请预约会面时间并在方便时亲临分行。 A TD advisor can help you find out whether a TFSA can meet your savings and investment goals.

已有易线网上理财账户？ 如果已有TD加拿大信托支票或储蓄账户，您可网上申请并填写一份网上申请表。