働いているかいないかは関係ないと思うのですが・・・そのような記述は見たことがありません。
もしそのような条件があるのならぜひとなたか情報元を教えてください。
トピ主さんは自分がこれまでいくらコントリビュートしてきたのかわからないのでしょうか。
もし分かっているのなら、単純にこれまでの限度額の総計からその額(今までコントリビュートした額)を差し引いた額が、コントリビュートできる額になります。過去に遡って、といいいますか、毎年のMAX額に満たない部分は過去の分もコントリビュートできますよ。(参考
http://www.tfsa.gc.ca/)
以下にある分の中の"Unused TFSA contribution room is carried forward and accumulates in future years.”です。
How the Tax-Free Savings Account Works
•As of January 1, 2013, Canadian residents, age 18 and older, can contribute up to $5,500 annually to a TFSA. This is an increase from the annual contribution limit of $5,000 for 2009 through 2012 and reflects indexation to inflation.
•Investment income earned in a TFSA is tax-free.
•Withdrawals from a TFSA are tax-free.
•Unused TFSA contribution room is carried forward and accumulates in future years.
•Full amount of withdrawals can be put back into the TFSA in future years. Re-contributing in the same year may result in an over-contribution amount which would be subject to a penalty tax.
•Choose from a wide range of investment options such as mutual funds, Guaranteed Investment Certificates (GICs) and bonds.
•Contributions are not tax-deductible.
•Neither income earned within a TFSA nor withdrawals from it affect eligibility for federal income-tested benefits and credits, such as Old Age Security, the Guaranteed Income Supplement, and the Canada Child Tax Benefit.
•Funds can be given to a spouse or common-law partner for them to invest in their TFSA.
•TFSA assets can generally be transferred to a spouse or common-law partner upon death.