RE: RE: TFSA -- CAPITAL GAIN/LOSS ConspiTheory, a caveat for you on transfers of shares from a taxable brokerage account to a TFSA.
If you do such a transfer, you are considered to have disposed of the shares (from the taxable brokerage account). If you have a profit, you have to claim a capital gain; if you have a loss, you cannot claim the capital loss. With the current price, I don't think many here will have a gain ... most, if not all, will have a loss which cannot be claimed.
Here is the 'cut and paste' from Revenue Canada's web site and below that is the link.
You can also make "in kind" contributions (for example, securities you hold in a non-registered account) to your TFSA, as long as the property is a qualified investment. You will be considered to have disposed of the property at its fair market value (FMV) at the time of the contribution. If the FMV is more than the cost of the property, you will have to report the capital gain on your income tax return. However, if the cost of the property is more than its FMV, you cannot claim the resulting capital loss. The amount of the contribution to your TFSA will be equal to the FMV of the property.
https://www.cra-arc.gc.ca/E/pub/tg/rc4466/rc4466-e.html#P44_1142