As I did last year, I picked yesterday (should have waited till today) to transfer in kind some of my ZEN shares from my RRSP account to my TFSA account. Anything under $5000. in value is taxed at 10%. My idea of course is to capitalize now as the shares are trading well below a dollar and pay the tax on the amount transfered. When the share price rockets upward, as I am quite confident that it will, I will have those shares in my TFSA and not where they will be taxed when sold from my RRSP account. Just my opinion that this will work out in the future.      the deputy