2009년부터 도입된 세금면제 저축 계좌 (Tax-Free Savings Account- TFSA)란 비과세 투자소득을 허용해주는 정부 등록 저축 계좌이다. 18세 이상 캐나다 거주자들이 등록할 수 있으며, 2016년부터 매해 $5,500불까지 저축할 수 있는데, 2009년부터 2012 년 사이에는 $5,000 불 이였으며, 2015년에는 $10,000불로 인상되었다가 다시 줄어들었다. 아래는 현재까지의 한도 인상내역과 누적 계를 정리한 테이블이다.
| 연도 | 한해 한도 인상액 | 누계 |
| 2009-2012 | $5,000 | $20,000 |
| 2013-2014 | $5,500 | $31,000 |
| 2015 | $10,000 | $41,000 |
| 2016-2018 | $5,500 | $57,500 |
이름 그대로 TFSA를 통해 얻은 투자이익과 인출금액은 세금면제 되지만, 저축하는 금액은 RRSP와는 달리 소득 공제가 되지 않는다. TFSA에 투자하기 위해선 금융 기관, 신용 조합, 보험 회사 등에 찾아가서 자신의 SIN #와 생년 월일 등의 정보를 주면 된다. 한 개 이상의 TFSA를 소지가능 하지만 여러 TFSA에 저축한 금액이 한도액을 넘어서면 안 된다. 허용 가능한 투자 물품으로선 RRSP와 동일하게 현금, 뮤추얼 펀드, 지정된 증권 거래소의 상장 증권, 채권, 소기업의 특정 주식 등이 있다.
TFSA에 저축하는 경우, 자신의 한도치를 초과하는 금액을 저축하지 않도록 유의해야 한다. 만일 저축한 금액이 한도치를 초과할 경우, 초과 저축액이 인출되기 전까지 초과한 금액의 1% 벌금이 매달 부과된다. 또한, 벌금은 초과한 시7점부터 계산되기 때문에, 조심하지 않으면 다음 세금보고 기간까지 발견하지 못하고 벌금을 물어야 할 수 있다. 앞서 언급된 바와 같이, 벌금은 초과 저축액을 인출하거나, 다음 해에 추가되는 TFSA인상액이 적용되어 상쇄하는 시점 중 먼저 일어나는 날까지 계산된다. 그렇기 때문에, 이러한 벌금을 피하려면 TFSA 한도치가 어떻게 계산되는지 아래와 같은 예와 함께 알아볼 필요가 있다.
예1: A씨의 2017년 TFSA 한도치는 $5,500불이었으며, 2017년에 아래와 같이 저축을 했다
| 거래 날짜 | 거래 유형 | 금액 |
| 4월 25일 | 저축 | $1,500 |
| 5월 16일 | 저축 | $4,000 |
| 6월 15일 | 인출 | $2,000 |
| 8월 23일 | 저축 | $2,000 |
| 9월 8일 | 인출 | $1,500 |
우선 저축 및 인출 합계가 한도치를 넘지 않았기 때문에 아무 문제가 없다고 생각할 수 있지만, 이러한 상황에도 벌금은 발생한다. 인출한 금액은 다음 해에 자신의 한도치에 다시 더해지기 때문에, A씨는 2017년에 $2,000불을 초과한 것으로 여겨진다. 비록 6월 15일에 인출을 했더라도, 그 전에 한해 한도치인 $5,500불을 저축했으므로 8월 23일부터 $2,000불이 초과한 것이 된다. 초과한 8월과 9월까지는 $2,000불에 대한 1%벌금이 두 달에 걸쳐 계산되어 $40불이, 그 후 $1,500불을 인출했기 때문에 10월, 11월, 12월은 매달 $500불의 1%, $15불이 벌금으로 부과된다. 2017년에 인출이 두 번 걸쳐 있었지만, 첫 인출은 초과한 상태에서 인출한 것이 아니기 때문에, 초과금에 대한 영향이 없는 것으로 된다.
이러한 요소를 고려하여, 벌금을 피하려면 계산 시 인출액은 배제하고 자신의 한도치보다 더 많은 액수를 저축하지 않는 것이 바람직하다.
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