哪年报了税, 哪年就有额度, 否则就没有。
If an individual over contributes to a TFSA in any month, a 1% penalty tax is payable in that month on the highest balance recorded during that month. The 1% penalty tax will be applied every month until the over contribution is withdrawn, or the excess amount is absorbed in the following year’s contribution room limit.
你说你是新移民, 应该可以免掉。 你存的时候, 没有找advisor 么?