CA Tax Tools

FHSA Overcontribution Penalty Calculator

Measure the cost of an FHSA contribution above available room and the benefit of correcting it sooner.

Estimated FHSA penalty tax

$240

1% × 6 taxable months

Monthly taxable excess

$4,000

No statutory cushion

CRA return

RC727

Confirm the filing deadline and relief options

The 1% tax generally applies for every month in which an excess exists, including the contribution and removal months. This single-event estimate does not reconstruct multiple deposits, withdrawals or a CRA waiver.

What this estimate includes

FHSA room begins only after opening the first account. Transfers and designated withdrawals have their own issuer reporting requirements.

Questions this calculator answers

How is excess FHSA tax calculated?

CRA generally charges 1% per month on the highest excess FHSA amount in the month.

Can an excess be fixed by transfer?

A designated withdrawal or designated RRSP/RRIF transfer may reduce an excess, depending on the circumstances and reporting.

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