Do I get TFSA room while I live outside Canada?
No. A whole year as a non-resident adds no room: resident since 2017 but away 2020 to 2023, your room is $38,000, not $62,500.
TFSA room, at most
$38,000
See how
Had you stayed$62,500
The years away, 2020 to 2023−$24,500
Your room$38,000
A year you live here for even part of counts in full: the year you leave and the year you come back each add their whole limit.
Room you already had stays yours while you are away. A contribution made while you are a non-resident is taxed at 1% a month until you withdraw it or become a resident again.
A withdrawal made while abroad comes back as room only once you are a resident again, rather than on the next 1 January.
Sources
Checked against the CRA’s pages on .