sneezer, I would like to nominate you to find out the actual facts on the TSFA next week. Perhaps you could talk to an accountant or Revenue Canada and get back to us, rather than cluttering up the board with what some of us think and others know. Putting in additional funds over the $5000. limit per year will get a 1% penalty per month as we all know, but we are not too sure about the capital gains of that particular amount. I really think we need expert clarification. sneezer, are you game to do more research for the board? Thanks in advance as I am sure others would be willing to pay the penalty in order to get some tax free capital. GLTAL JimmieD