Chauncey Gardiner, thanks for the information.

You wrote:

"On the CRA site it states “Any amounts withdrawn from an individual's TFSA in a year will be added to the individual's contribution room for the following year.” I have just been advised by CRA that there is no limit to that. So, if you withdraw $12,000 today you will be able to put back that $12,000 next year along with your $5,000 for next year. "

I thought that was the exact intention of the TFSA? The ability to withdraw ANY amount of your TFSA and then at a future point in time, replace that amount. If it was lucky enough to grow to $100,000 from $5,000 and you withdrew it all in 2009. I think you should be able to deposit that full $100,000 back anytime after 2009 (no questions asked).