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When my son graduated from university three years ago, he left Canada and claimed non residence for the past 3 years. He is now back to Canada. He never has TFSA account bfefore. I am wondering if TFSA room he was eligible before he left Canada is still available to him. Thanks in advance.
 

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... He left Canada in August of 2016. It is clear that he won't be eligible for the room for 2016 ...
I missed commenting on this part, where I am not so sure this is true.

The link says:
no TFSA contribution room will accrue for any year throughout which you are a non-resident of Canada
The way I read it, the criteria that stops granting TFSA contribution room is a full year of being NR.

He was granted the 2016 TFSA contribution room on Jan 1st, 2016 (assuming he met all the other criteria like being 18+, a Canadian tax resident etc.). When he become a non-resident (NR) in August, he could no longer contribute to the TFSA. I don't think the already granted TFSA contribution room is being cancelled.

In 2017 when he was NR "throughout" the year - then the TFSA contribution room stops being granted.

Unfortunately, most of the gov't links are about what happens where one has a TFSA already then emigrates (i.e. becomes NR) and/or makes a TFSA contribution after becoming NR. It seems to assume one has already used up one's TFSA contribution room early in the year with no discussion I have found for someone who didn't use up any or use up part of their TFSA contribution room, before becoming NR.


You say your son has never opened a TFSA account, which also means no contribution room has been used up. I suspect he has whatever year he turned 18 to Jan 1st, 2017 that has been granted. He would also have the 2019 $6K annual amount from becoming a Canadian tax resident again.

I suppose if he wants to be safe, he can either check with CRA. Or he can limit himself to using the 2019 $6K amount and see what CRA shows him through the online account.


Cheers
 
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