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Criticisms of the Tax-Free Savings Account

Less than 48 hours after the budget was revealed, there are already many criticisms of the proposed Tax-free Savings Account. Some argue that the amount is not enough, while others argue that all it does is make the wealth middle class richer. In today's Toronto Star, there is an article which compares the proposed system with the British Individual Savings Account (ISA) in which the critic writes: "But almost invariably, the only people who participate are the ones with lots of spare cash – the sort of people who already do save and who would have saved anyway. So it ends up being a giveaway to the wealthy middle class." This sort of thinking would also poo poo on the idea of RRSPs as well. What the author is failing to see is that in an age where the average Canadian saves next to little what they earn, there is a merit to programs like this. By sheltering the first $5000 every year, the policy clearly helps and gives Canadians an incentive to save up their money. ...

Highlights of Yesterday's Budget

Tax-Free Savings Account (TFSA) * This is the major measure relating to investors * Begins 2009 * Every individual 18 years and older obtains $5,000 per year (indexed) contribution room regardless of income * No upper age limit for earning contribution room or making contributions ( no 71 year rule as for RRSPs) * Contribution room not used may be carried forward indefinitely * Contributions are non-deductible; withdrawals are non-taxable (including investment income withdrawals) * Qualifying investments the same as for RRSPs * Attribution rules do not apply so one spouse may contribute to the other spouse’s TFSA Partial unlocking of Federally Regulated LIF’S * Effective date unknown * Individuals 55 or older with LIF accounts of $22,450 or less may un-lock * Individuals 55 years and older eligible for one time un-locking of half of their LIF holdings Guaranteed Income Supplement (GIS) Earned Income Exemption Increased * Implementation date unknown ...