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利用免税储蓄账户(TFSA)投资股票、基金等
米娅 2009年11月29日 19:00:45

     在加拿大每年都要报税,如果收入高,也有一些方法避税,加泰证券(http://chinese.questrade.com/zh-chs/trading/tax_free.aspx)提到它可以利用免税储蓄账户(Tax-Free Savings Accounts,TFSA)开设免税交易账户,其它金融机构也提供这样的账户:

  • 每年可以往免税储蓄帐户里最多注资 $5000 加元。
  • 资本积累更快,因为投资收益、利息、股息和资本所得全部免税。
  • 随时免税提款。
  • 所有收益 - 利息,股息和资本所得全部免税。

     下面是官方对TFSA的介绍,转自Canada Revenue Agency的官方网站:http://www.cra-arc.gc.ca/gncy/bdgt/2008/txfr-eng.html 。另外,一看Agency容易想起代理,其实agency还有一个中文意思是政府机构。比如,Canada Revenue Agency可以翻译为加拿大政府的负责处理税收的政府机构,加拿大海关叫Canada Border Services Agency,又是一个Agency(http://www.cbsa.gc.ca/menu-eng.html)。

Tax-Free Savings Accounts

  1. What is the proposed Tax-Free Savings Account (TFSA)?
  2. According to the 2008 budget, who would be eligible to open a TFSA?
  3. When can I open a TFSA?
  4. How much can I contribute to the TFSA per year?
  5. If I don't have the money to invest in a given year, would I be able to use any unused contribution room in a future year?
  6. What happens if I contribute more than my contribution room?
  7. Would there be any restrictions on withdrawals?
  8. Would contributions and withdrawals have any impact on my taxes and income-tested benefits?
  9. What kind of investments could I hold in my TFSA?
  10. Is interest on money borrowed to invest in my TFSA tax-deductible?
  11. Could I use my TFSA assets as security for a loan?
  12. If I provide funds to my spouse or common-law partner to invest in a TFSA, would the income earned in that account be attributed back to me?
  13. What happens if the account holder passes away?
  14. Could I still contribute to a TFSA if I become a non-resident of Canada?
  15. What would happen if there was a breakdown of a marriage or a common-law partnership?
  16. How would I know what my TFSA contribution room is for a given tax year?
  17. Where can I get more information on the proposed TFSA?

Q.1 What is the proposed Tax-Free Savings Account (TFSA)?

A.1 The proposed TFSA is a registered savings account that allows taxpayers to earn investment income tax-free inside the account. Contributions to the account are not deductible for tax purposes, and withdrawals of contributions and earnings from the account are not taxable.

Q.2 According to the 2008 budget, who would be eligible to open a TFSA?

A.2 Any individual (other than a trust) who is resident in Canada and 18 years of age or older would be eligible to establish a TFSA.

You would be able to open an account at most financial institutions such as Canadian trust companies, life insurance companies, banks, and credit unions (the same institutions that are currently eligible to issue a Registered Retirement Savings Plan). You would have to provide the issuer with your social insurance number when the account is opened.

You would be permitted to hold more than one TFSA. (可以拥有一个以上免税账户)

Q.3 When can I open a TFSA?

A.3 The 2008 budget proposes to allow opening a TFSA starting in 2009.

Q.4 How much can I contribute to the TFSA per year?

A.4 Each year you could contribute an amount up to your contribution room for the year. Your contribution room would be made up of three amounts:

  1. Each year you would be allocated and allowed to contribute at least $5,000 (this annual amount will be indexed to inflation and rounded to the nearest $500 on a yearly basis). See also Q.14.
  2. Any withdrawals made in the previous year would be added to the contribution room for the year. (你在上一年取的钱将算在你今年的存钱空间上。比如,你去年取出去了$500,今年你可以多存$500。)
  3. Any unused contribution room from the previous year would be added to the contribution room for the year.

For example (assuming no indexing):

  • In 2009 you would be allocated and allowed to contribute up to $5,000. If you only contribute $2,000, an amount of $3,000 would be carried forward to 2010.
  • Your contribution room for 2010 would then be $5,000 plus $3,000, or $8,000.
  • If in 2010, you do not contribute but decide to withdraw $1,000, your contribution room for 2011 would be $5,000, plus $8,000 (carried forward from 2010), plus the $1,000 withdrawn, or $14,000.

Q.5 If I don't have the money to invest in a given year, would I be able to use any unused contribution room in a future year?

A.5 Yes, the 2008 budget proposes no limit on the number of years unused contribution room could be carried forward.

Q.6 What happens if I contribute more than my contribution room?

A.6  The 2008 budget proposes that excess contributions would be subject to tax of one per cent per month, for each month that the excess remains in the plan. (多存的话,按2008年预算的建议,每月征收1%的税。)

Q.7 Would there be any restrictions on withdrawals?

A.7 No, you could withdraw any amount in the account for any reason.

Q.8 Would contributions and withdrawals have any impact on my taxes and income-tested benefits?

A.8 No, contributions to a TFSA would not be deductible in computing income for tax purposes, and no amount earned in or withdrawn from a TFSA would be included in computing income for tax purposes.

Withdrawals would not be taken into account in determining eligibility for income-tested benefits or credits delivered through the income tax system (for example, the Canada Child Tax Benefit, the Working Income Tax Benefit, the goods and services tax credit, and the age credit).

Furthermore, these amounts would not reduce other benefits that are based on the individual's income level, such as Old Age Security benefits, the Guaranteed Income Supplement, or Employment Insurance benefits.

Q.9 What kind of investments could I hold in my TFSA?

A.9 A TFSA would generally be permitted to hold the same investments as a registered retirement savings plan. This would include mutual funds, publicly traded securities, GICs, bonds, and certain shares of small business corporations. (在免税账户可以投资股票、基金等,和RRSP类似。)

Q.10 Is interest on money borrowed to invest in my TFSA tax-deductible?

A.10 No, interest on money borrowed to invest in a TFSA would not be deductible for tax purposes.

Q.11 Could I use my TFSA assets as security for a loan?

A.11 Yes, you could use the TFSA assets as security for a loan.

Q.12 If I provide funds to my spouse or common-law partner to invest in a TFSA, would the income earned in that account be attributed back to me?

A.12 No, the attribution rules would not apply to income earned in a TFSA where you provide funds to your spouse or common-law partner to take advantage of their TFSA contribution room.

Q.13 What happens if the account holder passes away?

A.13 Generally, earnings that accrue in the account after the account holder's death will be taxable, while those that accrued before death would remain exempt. However, it would be possible to maintain the tax-free status of the earnings if the account holder names his or her spouse or common-law partner as the successor account holder. Alternatively, the assets of the deceased's TFSA could be transferred to the TFSA of the surviving spouse or common-law partner without any impact on the survivor's existing contribution room.

Q.14 Could I still contribute to a TFSA if I become a non-resident of Canada?

A.14 If you become a non-resident, you would be allowed to maintain your TFSA, and you would not be taxed on any earnings in the account or on withdrawals; however, you would not be allowed to contribute, and no contribution room would accrue for any year throughout which you are a non-resident.

Q.15 What would happen if there was a breakdown of a marriage or a common-law partnership?

A.15 In such a situation, an amount could be transferred directly from one spouse or common-law partner's TFSA to the other's. The amount of the transfer would not affect either person's contribution room.

Q.16 How would I know what my TFSA contribution room is for a given tax year?

A.16 The CRA would determine TFSA contribution room (based on information provided by issuers) for each eligible individual who files an annual T1 individual income tax return. (到CRA网站可以查到相关信息

Individuals who have not filed returns for prior years (because for example, there was no tax payable) would be permitted to establish their entitlement to contribution room by filing a return for those years or by other means acceptable to the CRA.

Q.17 Where can I get more information on the proposed TFSA?

A.17 The CRA is committed to providing taxpayers with up-to-date information. Taxpayers are encouraged to check our Web site often—all new forms, policies, and guidelines will be posted here as they become available.   

免责声明:本人学习之中,未曾实践,如有不妥,后果自负。        


2楼 2010年1月24日 22:32:31 米娅

按:在CIBC的网站发现这个,说明今年取出的钱可以在下一年及以后补上,但不能当年再存,除非你当年的额度没有存满。

If I make a withdrawal from my Tax-Free Savings Account (TFSA), will I be able to re-contribute the amount I withdrew at a later date?


Any amounts you withdraw from your Tax-Free Savings Account in a year will be added to your contribution room for the following year.

For example, if you withdrew $3,000 in November 2010, you could re-contribute $3,000 in 2011 or in later years, in addition to the regular TFSA dollar limit ($5,000 indexed) you would be entitled to that year plus any unused contribution room from previous years. You would not be able to make a re-contribution of that $3,000 in 2010 unless you had contribution room available。

查询美股的网址
3楼 2010年3月29日 23:15:07 米娅
http://php.finance.sina.com/apply/symbol.php?country=US&charset=gb2312&kanjiType=S&symbol=GOOG&sid=&time=5yr&ma=&maval=&type=256&urlpull=symbol.php&lookuppull=symbol_lookup.php 
4楼 2011年4月13日 22:05:55 giftlord
最近加泰证券(Questrade)正在开展交易佣金减免活动,你只要使用特定的优惠代码(Offer code)开户,就能获得$50交易佣金减免的优惠。 需要加泰证券(Questrade)开户优惠代码的可以看这里:http://www.e-investingguide.com/2010/12/canada-stock-questrade/
加泰证券(Questrade)能开TFSA交易账户
5楼 2011年4月18日 20:55:15 giftlord

加泰证券(Questrade):交易佣金最低的加拿大本土券商(提供中文服务)能开TFSA交易账户

如果你是以下两类人士:

1、在加拿大定居或留学,仍比较习惯使用中文的华人(注:按照美国及加拿大目前政策的规定,美国本土券商是不能接受加拿大居民开户的);

2、目前不在加拿大或北美地区生活,想投资加拿大及美国股票,却因为英语水平不够而迟迟未能下决心在国外券商开户操作,

那么加泰证券(Questrade) – 官方网站www.questrade.com - 可能是最适合你的在线投资交易平台,为什么这么说呢?因为它是少数几个提供中文服务的加拿大本土券商之一,而且它的交易佣金在所有加拿大本土券商当中是最低的,目前,加泰证券(Questrade)是加拿大成长速度最快的在线折扣证券经纪商(Canada’s fastest-growing online brokerage)。

加泰证券(Questrade)开户小技巧:使用优惠代码(Offer code)开户,获得$50交易佣金减免(注:交易满10手后即可收到减免的佣金)

如果你最近想投资加拿大或美国的股票,那么这条信息对你来说也许会有用:最近加泰证券(Questrade)正在开展交易佣金减免活动,你只要使用特定的优惠代码(Offer code)开户,就能获得$50交易佣金减免的优惠。

获得该佣金减免优惠的开户步骤很简单:

1、点击这里打开加泰证券(Questrade)交易佣金减免活动页面;

2、点击位于该页面下方的Next steps: start a new application开始在线申请开户流程;

3、在线申请开户过程中的第二个页面下方会要求开户人填写Offer code(也就是开户优惠代码),请填入 92062256 这个优惠代码,然后点击“”按钮确认其优惠条款为:

$50 trade commission rebate
Open and fund an account with Questrade and get a $50 trade rebate when you complete 10 trades.

注意:加泰证券(Questrade)默认的优惠代码可能为 FREE2Q 或其他类似代码,使用这类优惠码你可能无法获得$50交易佣金减免,如果出现这种情况,为了确保能获得佣金减免,请将优惠代码修改为 92062256

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