Ruff, if you keep buying the boys that lemon twist beer over at the SanAntonio, we will never see our production increase.................ps..TFSA...under CRA rules a swap from your cash/margin account is deemed a sale in that account even though you made a swap into your tfsa. I guess shares sold in the TFSA and then swap the cash for low price shares out of the cash acc back into the tfsa the next yr and let them gain in price in your tfsa.Traps7