..something to consider if your holding SGR in your TFSA and also in your cash/margin account. Selling SGR near bonuss time in your TFSA and with drawing the funds before yr end allows you to now swap from your cash account in Jan your SGR share for the same money value + an extra $ 5,000 for the new calendar yr. This allows you to take your SGR shares into your TFSA and not occur any gain in your cash/margin account. Traps7