Move from efund to ETF, superficial losses?

It is hard to say. I would think that a mutual fund and ETF that track the same index are identical securities. But are they really? The ETF likely has a lower MER and hence a lower theoretical tracking error.

I haven't seen this question definitively answered anywhere, so to be safe, I would switch from a mutual fund to a slightly different index. For instance, if you are selling the TD Canadian Index Fund (e-Series), you might consider putting the proceeds in XIU, instead of XIC.

Or you can sell, wait 30 days, and purchase the equivalent ETF. This depends if you're willing to risk that the market will have a good run during the month you are out of it...