免稅儲蓄賬戶 (TFSA)

A TFSA is so much more than a typical savings account. You can hold a mix of investments (including cash, GICsGuaranteed Investment Certificates and mutual funds), and, generally, any investment income you earn is tax-free. 這表示您將可保留100%。¹

With a TFSA, your deposits and investments grow quickly through tax-free investing¹一般而言，對賬戶中所賺取的投資回報您無需繳納所得稅，且您提領的資金也免稅。

See also Question 15, What kind of investments can I hold in a TFSA?^1

A TFSA account makes sense for just about everybody. Anyone who earns taxable interest in a simple bank savings account can turn it into tax-free interest with a TFSA savings account. Whether you’re saving for travel, home renovations, your children’s education or your own retirement, a TFSA is a good idea. Tip: You can also hold other types of investments in a TFSA。

A TFSA is especially well-suited if:

• You’ve maximized your Registered Retirement Savings Plan (註冊退休儲蓄計劃（RRSP）) contributions and want additional room for tax-advantaged savings.
• 為大額消費儲蓄且希望在退休前可用上免稅儲蓄的人。 Unlike an 註冊退休儲蓄計劃（RRSP）, you can withdraw money from a TFSA in most cases without tax any consequences. (Note: If you have already maximized your TFSA contribution, you must wait until the following year before contributing anything more to your TFSA in order to avoid penalty charges from the Canada Revenue Agency (CRA).) (See "What happens if contribute more than my TFSA contribution room" below for more details)
• 擔心投資收入會對政府福利或抵稅額有負面影響，因為這些會因為較高的收入而被減少或取消。這些包括老年金（Old Age Security，OAS）福利、保障收入補助金（Guaranteed Income Supplement，GIS）及聯邦老年抵稅額。 Withdrawals from a TFSA have no impact on eligibility for these “income-tested” benefits.

Great question – this chart breaks things down some of the differences between a Tax-Free Savings Account (TFSA) and a Registered Retirement Savings Plan (RRSP):

我們樂於與您會面並且協助您開戶。 Visit us at a branch or book an appointment to chat with a qualified BMO investment professional.

• 預約會面時間
• Call us at 1-877 CALL BMO
• 請親洽當地 BMO 分行

You can also open an account online.

• 在您所居省分或地區達到法定成人年齡（在卑詩省、紐芬蘭-拉布拉多省、新布朗斯維克省、西北地區、努那福特和育空地區為19歲；所有其他加拿大省分為18歲）²;
• 必須是加拿大居民；和
• have Canadian Social Insurance Number (社會保險號碼（SIN）)

這樣就可以進行了。預約會面時間進行開戶 or open an account online.

No. Similar to other registered accounts, such as 註冊退休儲蓄計劃（RRSP）s, joint TFSAs are not allowed.

You sure can. You can open more than one TFSA, but the total contributions to all your TFSA accounts cannot be more than your total accumulated contribution room.

Ready to open a BMO TFSA? 我們隨時為您提供協助。今天就預約時間。

A little background for you: TFSA contribution room accumulates each year in which you are at least 18 (at any time in the year), have a Canadian Social Insurance Number and are a resident of Canada. 投資組合內持有的 TFSA contribution room for each year (since it began in 2009) is as follows:

例如： If you were 18 or older in 2009, your total eligible contribution room in a TFSA (as of 2026) would be $109,000²

The CRA will determine TFSA contribution room for each eligible individual who files an annual T1 individual income tax return. Your financial institution which holds the TFSA will report your contributions and withdrawals, so that CRA will be able to keep track of how much contribution room you have used and how much you have left.

投資組合內持有的 CRA will impose a tax of one per cent per month, for each month or part of a month that the excess contribution remains in the account. 此項1%的稅金將持續徵收一直到：

• 提領全部超出金額；或
• for eligible individuals, when the entire excess amount is absorbed by the addition of your unused TFSA contribution room for a later year.

造訪 CRA web site for more information on over-contributions.

Generally, you can withdraw any amount from your TFSA at any time, but this will depend on the type of investments held in your TFSA.例如，如果您持有的是鎖定的兩年期GIC，您可能必須要等到期滿後才可以提款。

簡單說可以，但可能不是立即。

Long answer: Any withdrawals (other than qualifying transfers) from your TFSA in a year will be added to your contribution room the following year. If you have contributed the maximum amount allowed to a TFSA and you withdraw any of your money, you must wait until the following year to contribute again—otherwise you will incur a tax penalty from the Canada Revenue Agency.

Example: In January 2022, Sophia opened her first TFSA and contributed the maximum of $81,500. 2022年6月，她提領了$7,000。Sophia可再度供款$7,000且免遭到罰款的最早時間是2023年1月1日。

造訪 CRA web site for more information on withdrawals and qualifying transfers.

Contributions to a TFSA are not deductible for tax purposes.收益與提款都是免稅，不會影響到聯邦提供的收入驗證福利。

No. Interest on money borrowed to invest in a TFSA is not deductible for tax purposes.

Unfortunately not. Only the TFSA account holder can contribute to his or her own account. However, you could give money to your spouse or common-law partner and he or she could then contribute that money to his or her own TFSA.

Withdrawals and income earned in the TFSA are not taxable to either you or your spouse or common-law partner regardless of whose money was used to make the contribution.¹

View our BMO Bank of Montreal TFSA Savings Account rates, or visit a branch to discuss our limited-time TFSA 優惠。

我們有！它們是：

An investment TFSA: In this TFSA, you can hold a mix of investments (including savings, market-linked GICsGuaranteed Investment Certificates, stocks, 交易所買賣基金sExchange Traded Funds and mutual funds), which can help you grow your savings. 您可在分行或透過手機開設此類賬戶。

A basic savings TFSA: In this TFSA, you can hold cash in a savings account, and you can open this online.

There are no fees for contributions to a BMO TFSA. 轉賬至另一家金融機構收費$50.00。

當然可以，而且我們可幫助您。

You can transfer your TFSA at another financial institution to a BMO TFSA執行的步驟如下：

• 請親洽當地 BMO branch to complete a transfer form (find a branch near you)
• We will then send the transfer form to the financial institution that currently holds your TFSA to ensure that the transfer does not impact your contribution limit. 這稱為「合格轉賬」。

請注意，其他金融機構可能會收取轉賬費用。

A TFSA is generally permitted to hold similar investments that a RRSP can hold. This includes cash, mutual funds, 交易所買賣基金s, stocks, GICs (including market-linked GICs) and bonds. We can help you think through the best option for you, and direct you to the appropriate BMO partner if you are looking for an investment option we cannot offer in the branch.

Think of it as a savings and investments 'bucket.' You can fill it with a mix of investments that align with your goals – whether it’s saving for a trip, renovating your home, or putting money away for a rainy day.

這完全視乎您的投資目標（您是為了短期、長期或同時兩個目標而儲蓄）以及您的風險承受力而定。 A TFSA should be part of an overall financial planning strategy that takes assets, liabilities, goals, income needs, risk and tax into consideration.

請和我們一起坐下來討論最適合您的投資組合。 預約會面以了解更多。