Rule

When is an FHSA withdrawal actually tax-free for a home purchase?

Short answer

The withdrawal must meet CRA’s qualifying-withdrawal conditions, including first-time-buyer status at the required time, a written agreement for a qualifying home, Canadian residency, acquisition timing and an intention to occupy the home as a principal residence.

The client’s real concern

A buyer withdraws after closing, buys only as a rental, or assumes that holding an FHSA makes every home-related withdrawal tax-free.

What the official rule says

CRA’s conditions include a written agreement to buy or build, acquisition before October 1 of the following year, intended principal-residence occupancy within one year and generally not acquiring the home more than 30 days before the withdrawal.

What this does not guarantee

An investment property is not converted into a qualifying home merely because the funds are used for its deposit. The financial institution processing a form does not replace the holder’s responsibility for eligibility.

A practical Ontario example

Illustration only: Maya closes on a condo, waits two months and then asks to withdraw her FHSA. The general 30-day acquisition rule can make that timing a serious tax problem even though the condo is her home.

What I would check before relying on the money

Request Form RC725 and confirm the dates before closing. Align the FHSA withdrawal, deposit reimbursement and lawyer’s funds deadline so the money arrives on time and remains traceable.

  • Which program are you using: FHSA, HBP, both, or another source?
  • Who owns the account and independently meets that program’s definition?
  • When were funds contributed, and when must they be withdrawn?
  • Will the full bank, RRSP or FHSA trail satisfy the lender and lawyer?
  • What cash remains for the deposit, adjustments, tax, legal costs and emergencies?

Rajiv’s broker perspective

Tax eligibility and mortgage approval are two separate tests. CRA determines whether the withdrawal or credit qualifies under tax law. The lender, mortgage insurer where applicable, and lawyer separately examine ownership, source of funds, borrowed down payment, timing and affordability. I would build one funds-to-close schedule first, then compare suitable A-lender, alternative/B, MIC or private options only if the complete mortgage facts require them. A tax benefit should support the plan—not hide a cash shortfall.

Related: First-Time Buyer Rule Hub · Mortgage Knowledge Centre · Updates & Rules Centre

Will your down payment be ready when the offer becomes firm?

Send Rajiv the purchase timeline, account types, contribution dates, expected withdrawals and available closing cash. He can prepare a practical funds-to-close review and identify questions that need your accountant or lawyer before you commit.

Request a first-home mortgage strategy session

Sources and context

Read the primary source

Source checked
2026-09-08
Effective
2023-04-01
Next review
2026-12-08
Assumptions and limitations
Eligibility depends on the account holder, ownership and relationship history, contribution and withdrawal timing, written purchase agreement, intended occupancy, Canadian residency, current tax law and lender requirements.

Source checks are snapshots, not a guarantee that rules have remained unchanged. Individual circumstances and lender policies vary.

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