Be careful with Transfers. From Investors Group

• However, if you are selling non-registered investments that produce capital gains or losses, factor in the tax consequences:
• If your non-registered investment is in a ‘gain’ position, making an ‘in-kind’ transfer directly into your TFSA will trigger a ‘disposition’ and you’ll pay tax in the year of the transfer on 50% of the gains.
• If that investment is in a ‘loss’ position and you make an ‘in-kind’ disposition into your TFSA, you will lose the loss because the CRA will deem it to be ‘nil’.
• But … as long as you transfer the investment into another investment inside the TFSA you will trigger the loss and be able to use it against ‘gains’ made in the past three years, this year, or in the future. If you wish the TFSA to hold the original investment, you must wait at least 30 days before the TFSA purchases this investment to be able to use the loss.