FHSA 供款限额

历史表

FHSA 各年度限额

关键规则

• 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.

说明和假设

FHSA rules depend on eligibility, account-opening date, qualifying withdrawals, transfers, and account closure timing.

官方来源

• 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.

• CRA - First Home Savings Account overview
• CRA - FHSA definitions
• CRA - Contributing to your FHSA
• CRA - FHSA withdrawals and transfers