Hummm,,I think the CRA can assess you or myself or anyone else at anytime under any formula they have listed in their bag of tricks. Nothing one can do about it but challenge their assessment!,,its part of the governments way,,,,,had to challenge the government a few years back on their assessment..and we won!,,,,,,certain shares of Canadian small business companies are eligible for TFSAs are they not??,,its very clearly stated in the regulations for TFSAs. Zenith Capital is most likely such and is worth exactly what their books tell us,,nothing less and nothing more,,,perhaps not even what their books tell us,,,,,,,,,,,,if the technology is a bust could you share in a capital loss??....you bet you cookie duster you cant!!.....not a chance.....and if the CRA wanted to re-assess,,its no different than having them shares in a cash account!,,,,balderdash!!!,,,,,if one is on the winning side just saddle up to a good lawyer,,cuz you probably will have the resources to do so!!!,,and its all DMs fault why we are not on an exchange or previously been cleared by the CRA in letter form confirming eligibility,,we are Dons puppets,,,,all this BS eligibility should have been avoided years back,,,,,,,,but,,thats just my opinion!