美国：加拿大TFSA的美国税务处理

A TFSA has no special status under the Internal Revenue Code and there are no relieving provisions contained in the Canada-United States Income Tax Convention (1980). As such, U.S. taxpayers are taxable on any income earned in a TFSA on a current year basis. This taxable status eliminates the TFSA benefits for most Canadian resident U.S. taxpayers.


http://www.rcatax.com/resources/matters-us-treatment-tax-free-savings.html