我知道每年存入是有限额的,而当年取出的额度,次年可以存回去。那么里面的额度增值有没有限额?
比如说,每年都存入封顶,总额度至今有31000,假设如果大赚,现在变成10万了,然后取出9万,次年能否村95500进去?
是的,请见CRA网站的例子(注意step 2 可能有误,应为Unused TFSA contribution room at the end of 2012 ($4,500))
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/tfsa-celi/xmpl-eng.html#xmpl1
Example 2
In March 2009, 2010, and 2011 Josh contributed $5,000 to his TFSA, the full amount of his contribution room for each year. He did not make any other contributions and he did not withdraw any funds. His unused TFSA contribution room at the end of 2011 was zero.
His TFSA contribution room at the beginning of 2012 was $5,000 (his 2012 TFSA dollar limit).
On June 15, 2012, Josh made a contribution of $500. On October 26, 2012, he withdrew $4,000.
His unused TFSA contribution room at the end of 2012 was $4,500 ($5,000 - $500).
Josh makes the following calculation to determine his TFSA contribution room at the beginning of 2013:
Step 1: Calculate
Unused TFSA contribution room at the end of 2012
TFSA contribution room at the beginning of 2012 ($5,000) − Contributions made in 2012 ($500) = Unused TFSA contribution room at the end of 2012 ($4,500)
Step 2: Calculate
TFSA contribution room at the beginning of 2013
Unused TFSA contribution room at the beginning of 2012 ($4,500) + Total withdrawal made in 2012 ($4,000) + 2013 TFSA dollar limit ($5,500) = TFSA contribution room at the beginning of 2013 (
$14,000).
反之,如果运气太差,投资失败,31000只剩下1000了,那么你的额度就像是比那些从来没存过的人少掉了3万?
也不能这么说,你的额度已经用掉了31000,只是亏了而已。