"The way around this is to come up with new cash to make your TFSA contribution first and then afterwards sell (the next day for example) an equivalent number of shares from the open account that are at a loss. Then you can claim the loss against any gains going back 3 years and/or any current or future-year gains." Golfyeti

I don't think this will work. The superficial loss rule says that:

"A superficial loss can occur when you dispose of capital
property for a loss and:
■ you, or a person affiliated with you, buys, or has a
right to buy, the same or identical property (called
“substituted property”) during the period
starting 30 calendar days before the sale and
ending 30 calendar days after the sale;"

They look at the 30 days prior and post sale for a loss. You're supposed to add the cost of the shares purchased within the 30 days against the next year's ACB (average cost) which decreases your capital gain in that year. The TFSA is confusing me though because you wouldn't have a capital gain, so the purchase in the TFSA shouldn't count.

I think you should phone the tax people before you do anything.

I transferred my shares "in kind" today at a price of $.82. I think it might go up when we slip into January so I wanted to confirm the price.