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Tax-Free First Home Savings Account (FHSA)

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什麼是首次購房儲蓄賬戶（FHSA）？

An FHSA combines some of the features of a Registered Retirement Savings Plan (RRSP) and Tax-Free Savings Account (TFSA).和RRSP類似，FHSA供款通常可抵稅。 Similar to TFSA withdrawals, when a qualifying withdrawal is made to purchase a qualifying home, the amount withdrawn, including any income or gain, is not-taxable1.

The First Home Savings Account will be available at TD in Summer 2023

Ready to help you save for your first home

  • Make home ownership a goal 

    Using TD Goal Builder, an advisor can help define an investing goal so you can move towards home ownership with confidence. 

  • 100-day TD Special Offer Cashable GIC at 4%7

    Make your savings work for you, TD offers a range of investing options, including a 100-Day TD Special Offer Cashable GIC with a 4%7 per annum interest rate. 

  • Start planning for your mortgage 

    您能夠承受多少首期付款和房屋貸款？ Use our Mortgage Affordability Calculator to find out.  

  • Get notified when the FHSA is available 

    Sign up to be among the first to know when the FHSA is available at TD Canada Trust Branches and learn about our offer(s). 

Want to talk about saving for your first home?

An advisor is ready when you are.   

與顧問預約一個對您方便的時間，可以當面或網上進行。

預約會面時間

Get notified as soon as the FHSA is available at TD Canada Trust branches and to learn about our offer(s).

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To be eligible to open an FHSA you must be:

  1. 是加拿大居民

  2. 18 years or older2 and

  3. A first-time home buyer. An individual is considered to be a first-time home buyer if at any time in the part of the calendar year before the account is opened or at any time in the preceding four years they did not live in a qualifying home.

Type of Investments an FHSA can hold

  1. You can hold the same types of investments in a FHSA as in a TFSA or RRSPs, including cash, mutual funds, publicly traded securities, government and corporate bonds, and guaranteed investment certificates.

  1. The account can stay open for a maximum 15 years4 or until the end of the year you turn 71, or the end of the year following the year in which you make a qualifying withdrawal from an FHSA for the first home purchase, whichever comes first.

Contributions and Deductions:

  • 年度供款上限為$8,000，終身供款上限為$40,000。
  • Individuals may claim an income tax deduction for FHSA contributions made in the calendar year or in a previous year, to the extent not previously deducted. 
  • 未使用的供款額度最多可結轉$8,000至下一年。

未用於購房會如何？

  1. Funds withdrawn from your FHSA that are not used to purchase a qualifying home are subject to tax5 .

  2. Alternatively, the balance in your FHSA not used to purchase a qualifying home could be transferred to an RRSP or RRIF (Registered Retirement Income Fund) on a non-taxable transfer basis, subject to applicable rules4.

  1. 從您的FHSA向RRSP或RRIF進行轉賬不會影響您可用的RRSP供款額度。

  2. 轉入RRSP或RRIF的資金在提款時應繳納稅款。

什麼是符合資格的提款？

  1. 在您提款用於購買合資格的房屋時，您必須是首次置業者和加拿大居民。

  2. 「合資格的房屋」是指位於加拿大境內的住房單元。 It also includes a share of the capital stock of a cooperative housing corporation, where the holder of the share is entitled to possession of a housing unit located in Canada

  1. You must have a written agreement to buy or build a qualifying home located in Canada before October 1 of the year following the year of withdrawal,

  2. 您還必須確保自己在購買或建造合資格的房屋後的一年內有將其用作您的主要住所的打算。

我能否從RRSP向FHSA轉賬？

  • 您可以從RRSP向FHSA進行免稅轉賬。此類轉賬受到FHSA年度和終身供款限額的限制。 Such transfers are not deductible from income
  • 從RRSP向FHSA轉賬無法使您的RRSP供款額度得到恢復。
  • FHSA目前不接受實物轉移

How is the FHSA different from the Home Buyers Plan?

With the current Home Buyers' Plan, Canadians can withdraw up to $35,000 from their RRSP subject to eligibility and conditions, then pay back the funds to their RRSP over 15 years.

Unlike the Home Buyers' Plan, with an FHSA the funds do not need to be paid back. Our advisors are here to guide you on which investment option, or combination of options, will help you reach your home ownership goals.

Jamal – 28 years old, marketing associate
Jamal wants to buy his first home and has great budgeting and saving skills. But he's also concerned he might change his mind and want to invest his money elsewhere.

Why an FHSA?
If Jamal thinks he'll buy his first home within the next 15 years, the FHSA might be an excellent option. He can take advantage of income tax deductions as well as investing and growing his money, tax-free.

If Jamal does change his mind he can transfer the money saved in his FHSA to an RRSP. Once withdrawn from the RRSP, however, funds would be subject to taxes.

Suzanne – 31 years old, Teacher

Suzanne has always wanted to purchase her own condo. She already started investing in her RRSP, which she can use as part of the HBP withdrawal. However, she is not sure how FHSA works with the RRSP HBP.

Combining FHSA and HBP

HBP5,6 allows a first-time home buyer to withdraw up to $35,000 from their RRSP to purchase a qualifying home without having to pay tax on the withdrawal provided that this amount is repaid over 15 years. The HBP continues to be available under existing rules. Thus, Suzanne can make both an FHSA withdrawal and an RRSP HBP withdrawal for the same qualifying home purchase. 

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