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。