Tax-free savings account (TFSA) for issuers
In these pages we use the term "TFSA individual record". A TFSA individual record is similar to a slip except that TFSA issuers are not required to send their client a slip (for example, T4, T5). Therefore, when we refer to TFSA individual records, we are referring to what the issuers must submit to us.
You may have to send a T4A slip or NR4 slip. For more information, see Death of a TFSA holder. You may also have to send notification of non-qualified investment to the holder. For more information, see Non-qualified investments.
- TFSA annual information return
What needs to be reported, data elements, important dates.
- Filing a TFSA annual information return
Annual information return, data elements, before and after you file, filing methods, penalties and interest.
- After you file
Amend, cancel, how to add an individual record, rejected individual records or returns, how to change the name and date of birth.
- Penalties and interest
Late-filing, failure to file, failure to provide information.
- Tax implications
Non-qualified investments, advantage, excess contributions, non-resident contributions.
- Death of a TFSA holder
Trusteed TFSA, transfers to survivor, filing an NR4 or T4A slip, filing a T3 Trust Income Tax and Information Return.
- TFSA return mail-out
Most common reasons why your client may have received a proposed RC243 TFSA return.
Forms and publications
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