Not looking to avoid the tax man....going to move it into an RSP account, not TFSA...and the value will be based on what the PPS is trading at when the shares are moved over "in kind"....The shares in the open account are under water, so I'll lose the capital loss, if they were up though I would still have to declare the gain....kinda heads CRA wins tails I lose, oh well.

But by putting them into an RSP I will get the deduction there....save a few grand in income tax.