Centre de référence
Plafonds de cotisation CELIAPP
Repère rapide pour les plafonds annuels du CELIAPP, le plafond viager, les règles de report et le contexte des retraits admissibles.
Année courante: 2026
Dernière vérification: 2026-05-19
Résumé de l'année courante
Aperçu du plafond CELIAPP
Current year2026
Annual limit$8,000
Lifetime limit$40,000
Carryforward cap$8,000
Tableau historique
Plafonds CELIAPP par année
| Année | Plafond annuel | Plafond viager | Statut des sources |
|---|---|---|---|
| 2026 | $8,000 | $40,000 | 2026-05-19 |
| 2025 | $8,000 | $40,000 | 2026-05-19 |
| 2024 | $8,000 | $40,000 | 2026-05-19 |
Règles clés
- Annual FHSA participation room starts at $8,000 in the year the first FHSA is opened.
- Unused FHSA room may generally be carried forward, subject to an $8,000 carryforward cap.
- The general lifetime FHSA contribution limit is $40,000.
The maximum participation period generally begins when the first FHSA is opened and ends on December 31 of the year in which the earliest applicable closing event occurs.
A qualifying withdrawal may be tax-free if FHSA conditions are met, including qualifying-home and timing requirements.
Notes et hypothèses
FHSA rules depend on eligibility, account-opening date, qualifying withdrawals, transfers, and account closure timing.
Sources officielles
- FHSA annual, lifetime, and carryforward limits reviewed from CRA / Canada.ca FHSA definitions and contribution-room pages.
- Eligibility, participation-period, and qualifying-withdrawal rules are summarized only and should be checked against current official rules.