Oh My God….TFSA contribution room has become $10,000? 2015 Federal budget is out 24


As you may know Canadian federal minister of finance, Joe Oliver, presented Tory’s budget on April 21 2015. I am always happy to see when political parties give away delicious candies right before election time. I will skip all but tell you the things that really applicable to you. Sorry international readers. This is for Canadian readers.

1. TFSA contribution room grew from $5,500 per year to $10,000

Oh….. My………. God………….

Starting immediately, the annual TFSA contribution room increased from $5,500 to $10,000. I am too excited for this. I always ran out of my TFSA room around January or February every year but doubling it means, it would run out possibly in March. Three big benefits are

  • I would not be paying taxes for Capital gains and dividend income in TFSA
  • This will force me to save and invest more every year (including my wife’s, I will have about $9,000 more room every year)
  • Less headaches during tax time for complicate investments such as REITs in TFSA

For those of you who do not know what TFSA is, please click the link. It is one of the most beautiful investment tools that many Canadians do not use or misuse as saving account (WHY?????????). Please take advantages of this beautiful tool if you are concerned about your family’s future. Act now than later

2. Small business tax rate will be reduced from 11% to 9%. YAY. More money in your pocket.

January 1, 2016- 10.5%

January 1, 2017- 10%

January 1, 2018- 9.5%

January 1, 2019- 9%

3. Non-eligible dividend tax rates will increase.

dividend tax

 

 

 

 

 

 

 

4. Home accessibility tax credit

  • 15% tax credit on up to $10,000 of eligible expenditures per qualifying individual, per eligible dwelling
  • Eligible individuals are who have or could have claimed one of the following amounts in respect of a qualifying individual:spouse amount, eligible dependant amount, caregiver amount, infirm dependant amount
  • Eligible expenditures to be incurred to improve the accessibility for a qualifying individual of his or her principal residence
  • Qualifying individual: individuals who are 65 years of age or older, persons with disabilities
  • Applicable to work performed and paid for and/or goods acquired as of 2016

5. Increase of Lifetime Capital Gains Exemption

Another amazing news for small business owners who may be selling their corporations in the future. Lifetime Capital Gains Exemption has increased from $813,600 in 2015 to $1,000,000.

6. Minimum withdrawals for Registered Retirement Income Funds (RRIF)

The existing RRIF required someone who turned 71 in 2014 to withdraw 7.38% of the Jan 1 2015 market value of the assets this year. Under the new rules, that same person would have to withdraw 5.28%. By age 94, they would be forced to withdraw 18.7%.

 

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