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First-Time Home Buyers

First Home Savings Account (FHSA)

A registered account that combines RRSP-style tax deductions with TFSA-style tax-free withdrawals to save for your first home.

Who it's for

First-time buyersOntario / Canada

Official source

Government of Canada ↗Verify current details here

Last reviewed

2026Subject to change

Overview

The FHSA lets qualifying first-time buyers contribute up to $8,000 per year (lifetime limit $40,000). Contributions are tax-deductible and qualifying withdrawals to buy a first home are completely tax-free — the best of both an RRSP and a TFSA.

Eligibility

✓  Canadian resident, age 18+ (and under 72)
✓  A first-time home buyer (you/your spouse did not own a home you lived in this year or the prior 4 calendar years)
✓  Have a valid SIN

Benefits

★  Contribute up to $8,000/year, $40,000 lifetime
★  Contributions reduce your taxable income (like an RRSP)
★  Withdrawals for a first home are tax-free (like a TFSA)
★  Unused room carries forward (up to $8,000)
★  Can be combined with the RRSP Home Buyers' Plan

How to Apply

→  Open an FHSA at a participating bank or brokerage
→  Contribute and invest the funds
→  When buying, request a qualifying withdrawal with Form RC725
Official program details — Government of Canada ↗

First Home Savings Account (FHSA) — FAQs

Common questions about this program.

Can I use the FHSA and the RRSP Home Buyers' Plan together?

Yes — as of 2024 you can use both for the same home purchase, dramatically increasing your tax-advantaged down payment.

What if I don't buy a home?

You can transfer FHSA funds tax-free to your RRSP/RRIF (without using RRSP room), or withdraw them as taxable income.

Related Resources

All Government Programs → Free Home Evaluation → Buyer Resources → Mortgage Calculator → Land Transfer Tax Calculator → FHSA / RRSP / TFSA Guide →

Buying, selling, investing or leasing in Ontario?

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This page is for general informational purposes only and is not legal, tax, or financial advice. Program details, eligibility, amounts, and deadlines change frequently — confirm current information with Government of Canada (linked above) and consult a qualified professional before relying on this information.
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