Tax-Free Savings Account (TFSA) guide for issuers .: Rv4-58/2016E-PDF

"This guide is for use by tax-free savings account (TFSA) issuers and is divided into two parts. Part I contains information on how to file the TFSA annual information return by Internet. The return includes the TFSA individual record and the TFSA return summary. You will also find details on failure to file a return and interest and penalties that may be applied. Part II contains general TFSA information, such as general legislative information and the rules for beneficiaries of deceased TFSA holders. It also provides information on when to file a T4A or NR4 slip. We also explain tax implications when the TFSA holds a non-qualified investment, when an advantage is extended, when there are excess contributions and when a non-resident holder makes contributions. This guide does not deal with every reporting situation." -- p. 2.

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publications.gc.ca/pub?id=9.830716&sl=0

Publication information
Department/Agency Canada Revenue Agency.
Title Tax-Free Savings Account (TFSA) guide for issuers .
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Compte d'épargne libre d'impôt (CELI) guide pour les émetteurs.
Publishing information [Ottawa] : Canada Revenue Agency, [2016].
Description 21 p.
Catalogue number
  • Rv4-58/2016E-PDF
Departmental catalogue number RC4477(E) Rev. 16
Subject terms Finance
Handbooks
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