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TFSA Swap Transactions Considered Tax Avoidance
TFSA Swap Transactions Considered Tax Avoidance Louie v. Canada Decision Louie v. Canada 2019 FCA 255 Background The Appellant, a sophisticated investor, opened a TFSA account when the rules were implemented in January 2009. She also maintained a trading account and a self-directed RRSP account. Later that year, the Appellant began moving stocks from her trading account to