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东方财务税务咨询---提醒大家免税储蓄帐户存款额度(3108 bytes|E-mail) -richardyang@税务热线 [810 hits] [2009-08-24 周一 20:30 GMT-0700]

  richardyang
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标题:东方财务税务咨询---提醒大家免税储蓄帐户存款额度  
 

内容:

提醒大家免税储蓄帐户每人每年的存款额度只有5,000加元,即使你曾经从免税帐户支取部分存款。
否则每月的罚款为最高超额部分的1%。

欢迎大家到本站新社--东方财务税务咨询有关疑难问题,有问必答。

Tax-Free Savings Account is a new way for residents of Canada to set money aside,
tax-free, throughout their lifetimes.

Contributions to a TFSA and the interest on money borrowed to invest in a TFSA are not
tax deductible. The income generated in the TFSA is tax-free when withdrawn.



TFSA contribution room The TFSA contribution room is made up of:

•your annual TFSA dollar limit;
•any unused TFSA contribution room in the previous year; and
•any withdrawals made from the TFSA in the previous year, excluding qualifying transfers.
TFSA contribution room accumulates every year that you are 18 or older and a resident of
Canada throughout the year. You do not have to set up a TFSA to earn contribution room.

Based on information provided by the issuers, the Canada Revenue Agency (CRA) will
determine the TFSA contribution room for each eligible individual. Your annual
contribution room will be indicated on your notice of assessment.

Any dollar limit from the current year that you do not use will be added to your TFSA
contribution room for the next year.

Withdrawals, excluding qualifying transfers, made from your TFSA in the year will be
added back to your TFSA contribution room at the beginning of the following year.

You can contribute to a TFSA without filing a tax return. However, the CRA will not
provide you with a TFSA room limit as this amount is shown on your notice of assessment
when you file a return. You should keep track of your room limit to ensure you do not
contribute more than your TFSA room.

Example
(Assuming no indexing) In 2009, Carl is allowed to contribute $5,000. He contributed
$2,000 for that year.

2009 TFSA dollar limit: .................$5,000
2009 contributions:.................. − $2,000 
unused TFSA contribution room 
available for future years ........ .... $3,000

In 2010, Carl does not contribute to his TFSA, but makes a $1,000 eligible withdrawal
from his account.

2009 unused TFSA contribution room ......$3,000
2010 TFSA dollar limit........................ + $5,000 
2010 unused TFSA contribution room
available for future years.......................$8,000

Carl's unused TFSA contribution room for 2011

2010 unused TFSA contribution room 
available from previous year...................$8,000
2010 eligible withdrawal .....................+ $1,000
2011 TFSA dollar limit........................ + $5,000
2011 TFSA contribution room ..............$ 14,000 


You cannot contribute more than your TFSA contribution room in a given year, even if you
make withdrawals from the account during the year. If you do so, you will be subject to
a tax equal to 1% of the highest excess amount in the month, for each month you are in
an overcontribution position.



详情可参考加拿大税务局网站:

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/tfsa-celi/menu-eng.html

E-mail:yangrui@shaw.ca
回复:“东方财务税务咨询---提醒大家免税储蓄帐户存款额度” -richardyang
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