RE:TFSA Account Advice for new investorI am not 100% on a transfer, I believe you have to cash out your position, then put it into your TFSA. If you cash out, your loss can be then be deducted from your gains. But again, your only allowed a certain percentage each year. (not sure the formula) But the loss can be carried forward.
Now once you have repurchased in your TFSA, or if you do transfer over to you TFSA, your gains will no longer be taxable within your TFSA