The Tax Free Saving Account (TFSA) can also provide Canadians with short-term protection as a vehicle in which they can build an emergency cash fund. Money can both accumulate and be withdrawn tax free. So if your transmission suddenly stops, or your water tank goes, or your income tax bill is higher than expected, a TFSA can provide funds necessary to cover these short term financial emergencies.

TFSA Government Guidelines
The Tax-Free Savings Account (TFSA) is a flexible, registered, general-purpose savings vehicle that allows Canadians to earn tax-free investment income to more easily meet lifetime savings needs. The TFSA complements existing registered savings plans like the Registered Retirement Savings Plans (RRSP) and the Registered Education Savings Plans (RESP).
Contributions allowed in the TFSA
- The new Liberal government announced that they would reduce the contribution amount for TFSA and re-introduce indexing to inflation for the annual limit. However, they also said they would still allow Canadians to keep the full $10,000 of contribution room for 2015, whether they used it or not.
- Effectively they “grandfathered” the $10,000 TFSA limit for 2015 meaning that there is really no urgency to rush out and get that $10,000 contributed for 2015. That contribution room will carry forward indefinitely.
- The total contribution amount for January 1st, 2016, for a Canadian who has never contributed to a TFSA, will be $46,500, if the individual was 18 or older in 2009 when the TFSA was created.
How the Tax-Free Savings Account Works
- Investment income earned in a TFSA is tax-free.
- Withdrawals from a TFSA are tax-free.
- Unused TFSA contribution room is carried forward and accumulates in future years.
- Full amount of withdrawals can be put back into the TFSA in future years. Re-contributing in the same year may result in an over-contribution amount which would be subject to a penalty tax.
- Choose from a wide range of investment options such as mutual funds, Guaranteed Investment Certificates (GICs) and bonds.
- Contributions are not tax-deductible.
- Neither income earned within a TFSA nor withdrawals from it affect eligibility for federal income-tested benefits and credits, such as Old Age Security, the Guaranteed Income Supplement, and the Canada Child Tax Benefit.
- Funds can be given to a spouse or common-law partner for them to invest in their TFSA.
- TFSA assets can generally be transferred to a spouse or common-law partner upon death.
Source: http://www.tfsa.gc.ca/