備註: 有關FHSA未使用供款額 個人可以將未使用的年度供款餘額承前下一年度,最高為8,000加元。這意味著,在特定年份供款不到8,000加元的個人,可以在隨後的年份中補供未使用的金額(即8,000加元減去該年的供額),加上隨後的其年度供款額上限的8,000加元(須考慮終身貢獻額上限)。 Note on FHSA Unused Contribution Limit: An individual would be allowed to carry forward unused portions of their annual contribution limit up to a maximum of $8,000. This means that an individual contributing less than $8,000 in a given year could contribute the unused amount (i.e., $8,000 less their contribution in that year) in a subsequent year on top of their annual contribution limit of $8,000 (subject to their lifetime contribution limit).
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