The one rule change that has been announced is that over contibution is now subject to 100% tax compared to 1%. The gov't noticed that many were making lots of $$$$ by over contibuting with the small 1% penallty. I think one way to pass on your gains if any would be to ensure that your kids or grandkids of age open an account this year. This would allow you if your lucky enough to make huge profits to put money in these accounts down the road as I would expect the room would exist because how many 18 year olds in these times can afford the 5000$. I know I helped the kids to open one so they can carry forward the room so that one day they or maybe "lucky" me will be able to top it up with tax free earnings.

rc