First Home Savings Account (FHSA)

HousingFederal Program2024
Up to $8,000/year

About This Program

The First Home Savings Account is a registered plan that allows prospective first-time home buyers to save for their first home tax-free. Contributions are tax-deductible (like an RRSP) and withdrawals to purchase a qualifying first home are non-taxable (like a TFSA). You can contribute up to $8,000 per year with a lifetime contribution limit of $40,000. Unused contribution room can be carried forward to the next year, up to a maximum of $8,000. The account must be closed within 15 years of opening or by December 31 of the year you turn 71.

Am I Eligible?

To qualify for this program, you generally need to meet all of the following requirements:

  • You must be 18 years of age or older
  • You must be 71 years of age or younger
  • Your citizenship status must be one of: Canadian citizen, permanent resident
  • You must be a first-time homebuyer
These are simplified eligibility criteria. Additional conditions may apply. Always verify with the official program website.

How Much Could You Receive?

Maximum annual benefit
$8,000per year
Tax-deductible contributions

Contributions reduce your taxable income. Unused contribution room (up to $8,000) can be carried forward to the following year.

Tax-free withdrawals for qualifying home purchase

Withdrawals used to buy a qualifying first home are not included in your income. Non-qualifying withdrawals are taxable.

Account closure rules

Account must be closed by December 31 of the 15th anniversary of opening or the year you turn 71, whichever comes first. Unused funds can be transferred to an RRSP/RRIF.

Note: These amounts are estimates based on publicly available program rules. Your actual benefit amount may differ based on your individual circumstances. Always confirm with the relevant government agency.

How to Apply

Applications for this program are handled directly by the Government of Canada. Visit the official program page for application forms, required documents, and processing times.

Visit Official Program Page
Rules last verified: March 2026. Amounts reflect 2024 tax year.

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