{"title":"Personal Tax Planning: Parameters of the New Tax-Free First Home Savings Account","authors":"L. Godbout, Natalie Hotte","doi":"10.32721/ctj.2023.71.2.ptp","DOIUrl":null,"url":null,"abstract":"In effect since April 1, 2023, the tax-free first home savings account (FHSA), introduced by the federal government, aims to promote the accumulation of savings for the purchase of a first home. Considering the legislative provisions, the authors of this article detail the parameters of the FHSA and highlight its particularities in comparison with the parameters of other existing savings vehicles, including the tax-free savings account and the registered retirement savings plan.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Tax Journal/Revue fiscale canadienne","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2023.71.2.ptp","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
In effect since April 1, 2023, the tax-free first home savings account (FHSA), introduced by the federal government, aims to promote the accumulation of savings for the purchase of a first home. Considering the legislative provisions, the authors of this article detail the parameters of the FHSA and highlight its particularities in comparison with the parameters of other existing savings vehicles, including the tax-free savings account and the registered retirement savings plan.
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