Is the TFSA contribution limit per year $5000/person?
The annual TFSA dollar limit for 2009, 2010, 2011 and 2012 was $5,000. For the years 2013, 2014 and 2015 it was $5,500.
How are unused contributions carried over?
Any unused TFSA contribution room from the previous year and any withdrawals made from the TFSA in the previous year are carried over.
If last year I contributed only $3000, then this year, would I have $7000 contribution room available?
You would have $2500 left over from last year and an extra $5500 this year which equals to $8000 assuming you maxed your TFSA in years previous and including 2013.
Also, if this year I withdraw $5000, does that affect my TFSA contribution room?
You will get back the contribution room next year. Next year you will be able to contribute $5500 (2016) + $5000 (withdrawn this year) + $x (remaining contribution room).
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