I think there is a bit of confusion here regarding this 30 day restriction. This rule applies mainly to anyone selling, say mid December, to take advantage of a loss in value to be applied to last years inc taxes. In this case you cannot repurchase that same stock for 30 days after because that will nullify your ability to use it as a loss. Other than that you can buy/sell at your liesure, even on the same day if the case presented itself.

In the case of the TFSA, as an example, I am going to transfer $5000 worth of NOT into this new account tomorrow. The records will show that I sold it out of my cash account for whatever the Sp is when the sale is recorded. There is no time restriction involved as it will show as a gain/loss when I tally up my trades for 2009 next year.

Hope this helps

K