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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax-Free Savings Account ： ウィキペディア英語版 Tax-Free Savings Account The Tax-Free Savings Account (TFSA) is an account that provides tax benefits for saving in Canada. Investment income, including capital gains and dividends, earned in a TFSA is not taxed, even when withdrawn. Contributions to a TFSA are not deductible for income tax purposes, unlike contributions to a Registered Retirement Savings Plan (RRSP). Despite the name, a TFSA does not have to be a cash savings account. Like an RRSP, a TFSA may contain cash and/or other investments such as mutual funds, certain stocks, bonds, or Guaranteed Investment Certificates (GICs). ==History== The Tax-Free Savings Account was introduced by Jim Flaherty, then Canadian federal Minister of Finance, in the 2008 federal budget. It came into effect on January 1, 2009.〔“Get ready for new Tax-Free Savings Account”, Oakville Today, 2008-06-19. Retrieved on 2008-06-20.〕 This measure was supported by the C.D. Howe Institute, which stated; “This tax policy gem is very good news for Canadians, and Mr. Flaherty and his government deserve credit for a novel program”.〔“TFSA’s: the biggest thing since RRSP’s”, National Post, 2008-02-27. Retrieved on 2008-06-23.〕 Furthermore, the Canadian Federation of Independent Business,〔“Budget: Report Card”, National Post, 2008-02-26. Retrieved on 2008-06-23.〕 Canadian Bankers Association,〔“Federal Budget Prudent for Today’s Economic Conditions”, Canadian Bankers Association, 2008-02-26. Retrieved on 2008-06-23.〕 Bank of Montreal economist Doug Porter,〔“Budget: Report Card”, National Post, 2008-02-26. Retrieved on 2008-06-23.〕 the Canadian Chamber of Commerce,〔“2008 Budget”, The Canadian Chamber of Commerce, 2008-02-26. Retrieved on 2008-06-23.〕 and the Canadian Taxpayers Federation〔"A New Tax Savings Plan & Modest Spending Growth”, Canadian Taxpayers Association, 2008-02-26. Retrieved on 2008-06-23.〕 also supported this tax policy. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax-Free Savings Account」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.