FHSA
The best of both worlds: Tax-deductible contributions like an RRSP, tax-free withdrawals like a TFSA. Designed specifically for first-time home buyers.
Professional Explanation
The First Home Savings Account (FHSA), introduced in 2023, is a relatively new registered account designed specifically for Canadian first-time home buyers. It combines the best features of RRSPs and TFSAs: contributions are tax-deductible (like an RRSP), and qualified withdrawals for home purchase are tax-free (like a TFSA).
Key Features:
- Tax-deductible contributions (immediate tax savings like RRSP)
- Tax-free growth on all earnings
- Tax-free withdrawals when purchasing first home (unlike RRSP HBP which requires repayment)
- Carries forward maximum $8,000 in unused annual room
2025 Contribution Details:
• Carryforward: Maximum $8,000 from prior years
• Account duration: 15 years from opening to either purchase a home or transfer remaining funds to RRSP (tax-free if you have room)
Who Can Open:
- • First-time home buyers (haven't owned principal residence in past 4 calendar years)
- • Age of majority in your province (18 or 19 depending on province)
- • Canadian resident with SIN
Tax Advantage:
Unlike the HBP, qualified FHSA withdrawals for home purchase have no withholding tax, making it more efficient than RRSP withdrawals.
Simple Explanation
Easy to UnderstandAn FHSA is like a special savings account designed just for buying your first house. It's brand new (started in 2023) and it's basically the "best of both worlds" account.
Here's the deal: When you put money in, you get a tax break (like an RRSP). When your money grows, there's no tax on it (like a TFSA). And when you take it out to buy your house, you don't pay any taxes on it either—it's completely tax-free for your home purchase.
You can put in $8,000 per year, up to $40,000 total. And you have 15 years to either buy a home or move any leftover money to your RRSP without paying taxes.
It's basically a shortcut to saving for a house because you get the tax break going in AND coming out.
Best For
- First-time home buyers
- Saving for a down payment
- Maximizing tax benefits
- Those who haven't owned a home in 4+ years
Key Benefits
- Tax deduction on contributions
- Tax-free growth
- Tax-free home purchase withdrawal
- No repayment required (unlike HBP)
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