I did some further research last night.  The problem with intentional over contributions is that you have to file a form by June 30 of the following year to determine the amount of the penalty.  Included in that form is a schedule whereby you must give a detailed daily account within each month of the transactions in and out of your TFSA during the year that you over contributed.  Those transactions that result in an advantage due to the over contribution are taxed at 100%.  In other words, they claw the entire gain back.....there is no 50%....nothing marginal.  They take the whole thing.

So, I’ve now concluded it’s not a good idea because if for some reason you had to sell during the period of intentional over contribution they have you because you are telling them you did it on purpose.  Too messy.