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FHSA contribution but no deduction for 2023


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Hello SLy Bussiere,

General information on FHSA

The FHSA is a tax-free savings account that lets you open an account and contribute up to $8,000 per year.

FHSA contribution lifetime limits allow you to contribute up to $40,000 for your first home.

If you don't contribute the max $8,000 for one year, the remaining amount (called your FHSA carryforward) carries over to the next year subject to the maximum carryforward amount of $8,000.

Your FHSA account will remain open for 15 years or on December 31 in the year you turn 71, whichever happens first.   If you don't use it for a home, — you can do a tax-deferred transfer to your RRSP or RRIF.

 

Who can contribute?

 

You are a qualifying individual if you meet all the following requirements at the time the FHSA is opened:

 

  • Prospective first-time homeowner
  • Canadian resident
  • You have to be at least 18 or 19 years of age (depending on your province or territory)
  • You or your spouse can't own a home in which you lived, at any time in the year the account is opened or during the previous four (4) calendar years

 

When you contribute to an FSHA, you will receive a T4(FSHA) tax slip [as well as a Relevé 32 if you reside in Québec] from your financial institution.

To enter your T4(FHSA) slip into your tax return, please follow the steps below:

 

1.In the “Interview” section, click on the “Interview setup” page on the left side of the screen.

2.On the “Interview setup” page, scroll down until you see the option: “Pension income, other income and split pension income, COVID-19 benefits (T4A, T4FHSA, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032)”.

3.Place a check mark next to it and click the blue radio button, and the page will jump directly to the “T4A, T4FHSA, Pension and retirement income” page.

4.On the “T4A, T4FHSA, Pension and retirement income” page, select “T4FHSA – First home savings account statement  by clicking the little plus sign (+) to the right.

5.On the "T4FHSA - First home savings account statement" page, enter your information from the slip onto the page.

image.png

6.Click “Next” at the bottom of the screen to continue.

7.Return to the left side column of the screen and click on the "Interview setup" page and scroll down till you see "RRSP, HBP, LLP, FHSA, other plans and funds (T5006)" and click on the blue button. The page will jump directly to the page  HBP, LLP, FHSA, and other plans and funds”.

8.On the “HBP, LLP, FHSA and other plans and funds “ page,  select “FHSA information, limit” and fill in the page.

 

*Deduction on T1  Line 20805 – FHSA deduction

image.png

 

Note:  If you wish to limit the deduction of your contribution, add the amount to deduct on the second line. The remainder will be carried forward to use next year. Keep in mind that the carry forward plus the yearly contribution cannot exceed $8000.

Leave the third line blank until you have withdrawn money from the T4FHSA to purchase a qualifying home.

The deduction will appear on Federal line 20805.

 

For more information on this topic, please refer to the link below to the Canada Revenu Agency.

https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/first-home-savings-account/application-package.html

 

If you are a resident of Quebec, the deduction will appear on line 215 of your Quebec tax return.

 

For more information from the Revenu Québec website, please click on the link below:

https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/how-to-complete-your-income-tax-return/line-by-line-help/201-to-260-net-income/translate-to-english-ligne-215-deduction-pour-celiapp/

 

https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/rl-32-t/

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