如果登陆后有一年没有住在加拿大。那还有这一年的额度吗?税务局也会犯错。不知他们犯错会不会承认,所以还是自己小心点,按规定来吧。以下信息来自CRA网站。粗体部分为允许每年累积额度的条件:一是满18岁,二有SIN number,三是加拿大居民。
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/tfsa-celi/cntrbtn-eng.html
TFSA contribution room
Your TFSA contribution room is the maximum amount that you can contribute to your TFSA.
Starting in 2009, TFSA contribution room accumulates every year, if at any time in the calendar year you are 18 years of age or older, have a valid Canadian social insurance number and are a resident of Canada.
