Да, непросто у них там...http://www.getsmarteraboutmoney.ca/en/managing-your-money/investing/tax-free-savings-accounts/Pages/tfsa-basics.aspx#.UaTastLVByAPenalties for breaking the rulesOver-contributions – If you contribute too much to your TFSA, you'll pay a penalty of 1% per month on the excess amount until you remove it. If you over-contribute deliberately, you'll pay a 100% tax on any gains or income you make on the excess amount.Prohibited and non-qualified investments – Any gains or income you make from holding these investments in your TFSA will be taxed at 100%. Example: shares of a company in which you have a significant interest (10% or more).Asset transfer transactions – You'll pay 100% tax on any gains made by swapping investments between your TFSA and a registered or a non-registered account. This is to discourage people from using their TFSA to realize gains on investments that would otherwise be subject to tax. Example: you swap cash in your TFSA for an investment from your RRSP.