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Expert Answers

— Patricia Lovett-Reid answers:
 
The Tax-Free Savings Account (TFSA) is a new type of savings plan introduced by the federal government. It will be available in January 2009. 
 
Canadian residents aged 18 or older with a Social Insurance Number can open a TFSA and contribute up to $5,000 per year.
 
The income and growth in the plan are not taxable, and any withdrawals are also tax-free. In addition, any withdrawals are added to your contribution room in the following year. Unused contribution room in the TFSA can be carried forward indefinitely.
 
A flexible savings tool
The TFSA is a flexible savings plan that can be used for any purpose — from a major purchase, a vacation fund, rainy-day savings, or retirement.
 
Unlike a Retirement Savings Plan (RSP), contribution room is not based on earned income, and there is no upper-age limit to the plan.
 
The TFSA and retirement planning
The TFSA can be the perfect complement to an RSP or Retirement Income Fund (RIF). It can be used to provide a source of tax-free income, without affecting government benefits such as Old Age Security. Individuals gain peace of mind knowing that they can access the TFSA tax-free without being bumped into a higher tax bracket, or worrying about the impact on income-tested benefits.
 
Sometimes retirees receive more RIF or pension income than they need — in which case they can contribute the excess to the TFSA and benefit from the tax-free income and subsequent withdrawals.
 
The TFSA is a unique new savings tool. Its flexibility, tax-free withdrawals, and the ability to contribute up to $5,000 each year regardless of income and even throughout retirement, make it a natural fit for any savings and retirement plan.
 
For more information, consult the Department of Finance Canada’s Tax-Free Savings Account — A Savings Plan for All Canadians.