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I'm pretty sure "Superficial Loss Rule" applies to TFSA as well.

Here's one answer from Canadian Tax Resource site

In Kind Transfers to TFSA
One question we receive frequently is how to contribute investments from non-registered accounts in kind to the TFSA.

If you contribute investments “in-kind” to a TFSA you are considered to have sold the investment for its fair market value. If there is a capital gain, you will be taxed on the gain. However, if there is a loss the loss is denied and you cannot apply it against capital gains.

Similarly, if you sell your investment and there is a capital loss and then you repurchase the same investment in your TFSA within 30 days of the sale, your loss will be denied and it cannot be used. You can wait 31 days before repurchasing the investment.​

A few years ago the superficial loss rules were changed to prevent people from selling securities at a loss and contributing the cash to an RRSP and buying the same security.

Prior to the change you could technically sell for cash, contribute the cast to an RRSP and repurchase the security and use any losses in the transaction. The CRA had stated however, that the general anti avoidance rule (GAAR) may apply and deny the loss anyway.

The superficial loss rule denies the loss if the taxpayer or a person affiliated with the taxpayer repurchases the security within 30 days. The amendment to the law in 2005 changed the meaning of affiliated person to include a taxpayer and a trust that they have a majority interest in. Since RRSPs, RRIFs, and the TFSA are trusts the superficial loss rules apply.

The sections of the act via the Minister of Justice website are as follows: S.54 “Superficial Loss, S.241(1)(g) “Affiliated Personas” and 146.2 “TFSA”.​


And here's the official Income Tax Act version on limitations;

Income Tax Act s. 40(2)

(g) a taxpayer’s loss, if any, from the disposition of a property, to the extent that it is
(i) a superficial loss,
(ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm’s length,
(iii) a loss from the disposition of any personal-use property of the taxpayer (other than listed personal property or a debt referred to in subsection 50(2)), or
(iv) a loss from the disposition of property to
(A) a trust governed by a deferred profit sharing plan, an employees profit sharing plan, a registered disability savings plan, a registered retirement income fund or a TFSA under which the taxpayer is a beneficiary or immediately after the disposition becomes a beneficiary, or
(B) a trust governed by a registered retirement savings plan under which the taxpayer or the taxpayer’s spouse or common-law partner is an annuitant or becomes, within 60 days after the end of the taxation year, an annuitant,​
is nil;​
 
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