JJay, I did find on the CRA site a statement about tax being payable on an 'Advantage' under which deliberate over contribution falls. It doesn't state how much that tax would be but that a form would have to be filled out to determine the amount payble on an advantage.

So, there we have it. Even after checking out this option and talking to two CRA reps, it took a posting on the off topic forum to get the right answer. Well, for a few days it was a good idea anyway.

Thanks JJay...