[cairongbin]

同事正在研究tfsa, 问了我一个问题：
假设：
张三2009年1月1号投资了$5,000在自己的tfsa中
在5月31日，取出$2,000元
在6月30日，又存入$1,000元
在8月31日，又取出$1,000元
问在6月底的时候，张三tfsa的excess amount是多少？

很明显答案应该是$1,000元。但是根据cra网站上的definition怎么也算不出这$1,000元。

定义如下：
Excess TFSA amount

The total of all contributions made by the holder to all their TFSAs at a particular time in the calendar year, other than a qualifying transfer or an exempt contribution

MINUS

* the unused TFSA contribution room at the end of the preceding calendar year;
* the total of all withdrawals made under the holder's TFSA in the preceding calendar year, other than a qualifying transfer;
* for a resident of Canada, the TFSA dollar limit for the calendar year; for any other case, nil;
* the total of all withdrawals made in the calendar year under all TFSAs of the holder, other than a qualifying transfer or withdrawals that are more than the excess TFSA amount determined at that time.

www.cra-arc.gc.ca/tx/n...tml#Excess

根据定义是：
total contribution: 5000+1000 = 6000
unused TFSA contribution room (preceding calendar year): 0
total of all withdrawals (preceding calendar year): 0
the TFSA dollar limit: 5000
the total of all withdrawals (calendar year): 2000
所以，好像是6000- 5000 - 2000 = - 2000, 结果是没有excess
这下我也糊涂鸟
有谁知道是为什么吗? 谢谢了.