FHSA vs. RRSP Home Buyers' Plan: Which to Maximize First?
Canadian first-time home buyers have access to powerful tax-sheltered accounts to accelerate their down payment savings. Understanding the differences between the FHSA and the RRSP Home Buyers' Plan (HBP) is critical to tax planning.
Key Differences:
- First Home Savings Account (FHSA): Allows you to contribute up to $8,000 annually ($40,000 lifetime limit). Contributions are tax-deductible (like an RRSP), and withdrawals for your first home purchase are entirely tax-free (like a TFSA). You do not need to repay the withdrawn amount.
- RRSP Home Buyers' Plan (HBP): Allows you to withdraw up to $60,000 tax-free from your RRSP to buy your first home. However, you must repay this amount back to your RRSP over 15 years, starting the second year after your withdrawal.
Recommendation: In almost all scenarios, Canadian first-time buyers should prioritize maximizing their annual FHSA contribution before allocating additional funds to their RRSP HBP.