Actually that part isn't correct.  I don't have time to find a CRA link.  If he repurchases within 30 days in any account for himself or his wife, the loss will be considered a superficial loss and would not be claimable in the year triggered. 

Although always willing to be shown I'm wrong, I'm standing by my original statement.  If you sell shares in your cash account, you can't repurchase the same shares for 30 days in that account (superficial tax loss rule).  If you want to purchase the same amount of shares in the same company in your TFSA, it presumes you have room to move funds into that account, or have the available cash already in it.  If the funds are there, you are free to purchase shares from any company you wish.  Since it's a TFSA, there are no taxation issues re: capital gains/losses, dividends, or anything else.

Like you, I'm not free of time to find a link for this.  If nobody else does over the next few days, I'll find time to do it later.  And if I'm wrong, mea culpa - I'll confess.