Canadian FHSA Calculator — First Home Savings Account

Project your First Home Savings Account balance at purchase, calculate tax deduction savings, and see your tax-free withdrawal amount. Includes FHSA + HBP combination strategy and investment type comparison. All figures in CAD.

$
$
yrs
%
Projected FHSA Balance at Purchase
CA$46,415
100% tax-free withdrawal · CA$16,000 total tax savings from deductions
Total Contributions
CA$40,000
Total Tax Savings (Deduction)
CA$16,000
Investment Growth (Tax-Free)
CA$6,415
Net Effective Cost of Contributions
CA$24,000
Tax-Free Withdrawal Amount
CA$46,415
Annual Tax Rate
40.0%
Lifetime max reached: You will hit the $40,000 FHSA lifetime contribution limit. After that, only investment growth continues — and it is still tax-free at withdrawal.

The FHSA is described as having the best of both RRSP and TFSA: contributions are tax-deductible (like RRSP), and qualifying withdrawals are completely tax-free (like TFSA). This "double tax benefit" makes it the most powerful first-home savings tool in Canadian history.

Annual Contribution Limit
CA$8,000
Per calendar year
Lifetime Contribution Limit
CA$40,000
Total across all FHSA accounts
Carry-Forward Room
1 year only
Unused room from previous year only (max $8K carry)
Maximum Account Lifespan
15 years
Or age 71 — whichever comes first
Tax on Contributions
Deductible
Reduces taxable income like RRSP contributions
Tax on Withdrawals (First Home)
Zero
100% tax-free like TFSA
FeatureFHSARRSP (HBP)TFSA
Contribution deductible?YesYesNo
Withdrawal tax-free (first home)?Yes — no repaymentYes — must repay over 15 yrsYes — anytime
Annual limit$8,00018% of earned income$7,000 (2024)
Lifetime limit$40,000Unlimited (via HBP: $60K)No lifetime cap (room cumulative)
Must repay withdrawal?NoYes — over 15 yearsNo

Since 2023, you can use both the FHSA and the RRSP Home Buyers' Plan (HBP) for the same home purchase. This gives a couple combined access to up to $200,000 in tax-advantaged savings ($40K FHSA + $60K HBP per person × 2).

$
FHSA Maximum (Lifetime)
CA$40,000
Tax-free at withdrawal, no repayment
HBP Maximum (RRSP)
CA$60,000
Per person — must repay over 15 years
Combined Maximum (1 person)
CA$100,000
FHSA $40K + HBP $60K
Combined Maximum (couple)
CA$200,000
$100K per person × 2 buyers
Your HBP Available
CA$40,000
Based on $CA$40,000 RRSP, max $60K
Your Combined Total
CA$86,415
FHSA projected + HBP withdrawal
Key advantage of combining: The FHSA $40,000 comes out completely tax-free with no repayment obligation. The HBP $60,000 must be repaid to your RRSP over 15 years — but you get the immediate tax benefit of the original RRSP contribution. Together, this gives you more flexibility than either account alone.

How to Use This Calculator

Enter your current FHSA balance (0 if new), annual contribution (max $8,000), years until purchase, combined marginal tax rate, and expected annual return. The calculator projects your FHSA balance at purchase, total tax deduction savings, and tax-free withdrawal amount — showing why the FHSA is the most powerful first-home savings tool in Canada.

What Is the FHSA?

The First Home Savings Account (FHSA) was introduced by the Canadian federal government in 2023. It combines the best features of an RRSP and TFSA: contributions are tax-deductible like an RRSP, and qualifying withdrawals for a first home purchase are completely tax-free like a TFSA. The annual contribution limit is $8,000, with a $40,000 lifetime maximum.

FHSA Eligibility

You must be a Canadian resident, at least 18 years old, and a first-time home buyer (you or your spouse have not owned a home you lived in during the current year or preceding four calendar years). The FHSA must be used within 15 years of opening or by age 71. If unused, funds transfer to your RRSP or RRIF without affecting your RRSP contribution room.

FHSA Calculation Formula

Annual Contribution Limit: $8,000 (carry-forward: 1 year only)
Lifetime Limit: $40,000

Tax Savings = Annual Contribution × Marginal Tax Rate

Projected Balance = FV of contributions growing at return rate
(annually compounded, contributions at start of year)

Example: 5 years, $8,000/yr, 5% return, 40% tax rate
Total Contributions: $40,000 (lifetime max reached)
Total Tax Deduction Savings: $40,000 × 40% = $16,000
Investment Growth: ~$8,600
Total Balance: ~$48,600 — 100% tax-free

Net Cost After Tax Refunds: $40,000 - $16,000 = $24,000
You receive ~$48,600 for an effective net cost of $24,000

Example: FHSA + HBP Combination Strategy

Priya and Raj — Buying in Toronto, Budget $850,000

Priya FHSA (5 years, max contributions)$48,600 (projected, tax-free)
Raj FHSA (5 years, max contributions)$48,600 (projected, tax-free)
Priya HBP (RRSP withdrawal)$60,000 (must repay $4,000/yr)
Raj HBP (RRSP withdrawal)$45,000 (must repay $3,000/yr)
Total Down Payment Available$202,200
Combined Tax Deduction Savings (FHSA)~$32,000 (at 40% combined rate)
Effective Down Payment Cost (after refunds)~$170,200

By using both the FHSA and HBP, Priya and Raj access over $200,000 in tax-advantaged funds. Their combined FHSA deductions alone save them approximately $32,000 in taxes over 5 years — equivalent to nearly a full year of contributions returned by the CRA.

Frequently Asked Questions

Yes. Since 2023, you can use both the FHSA and the RRSP Home Buyers' Plan (HBP) for the same qualifying home purchase. The FHSA provides up to $40,000 with no repayment obligation. The HBP provides up to $60,000 from your RRSP that must be repaid over 15 years. A couple can combine both accounts for up to $200,000 in tax-advantaged down payment funds.
If you do not use your FHSA for a qualifying home purchase within 15 years of opening it (or by age 71), you must close the account. The balance can be transferred directly to your RRSP or RRIF without using RRSP contribution room. If you withdraw for non-qualifying purposes, the amount is fully taxable as income in that year.
The FHSA allows you to carry forward unused contribution room from the previous year only — up to $8,000. For example, if you contribute nothing in Year 1, you can contribute up to $16,000 in Year 2. However, if you still contribute nothing in Year 2, the Year 1 carry-forward room is permanently lost. Unlike the TFSA, FHSA room does not accumulate indefinitely — use your room promptly.
For most buyers, the FHSA is superior to the HBP for the same dollar because FHSA withdrawals are genuinely tax-free with no repayment obligation. HBP withdrawals are tax-deferred — you borrowed from your own retirement savings and must repay over 15 years or face the missed repayment being added to your taxable income. The optimal strategy is to use the FHSA first ($40K) then the HBP ($60K) for additional funds.
You can hold the same investments as in a TFSA or RRSP: cash, GICs, mutual funds, ETFs, Canadian and US stocks, and bonds. For short timelines (under 3 years to purchase), GICs or high-interest savings inside the FHSA are recommended to protect your deposit. For 5+ year timelines, a diversified ETF portfolio can significantly grow your balance while remaining entirely tax-free at withdrawal.

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