RE:RE:RE:RE:Spin off name Leviathan !I wouldn't think so. The prospective Leviathan shares are an "earning" of the FSX investment, and so should stay inside your TFSA. It would be conceivable that FSX share value would be reduced because of the 'loss' of the Leviathan assets. If the total increses in value, that's your income within the TFSA.