Disclaimer: я просто копипейсчу из Гугла. :))
Effective 2009, the year the TFSA was introduced, an exception to this attribution rule was also introduced. Specifically, under section 74.5(12)(c), attribution will not apply to a gift to a spouse while the gift is held in a TFSA in the name of the spouse. Also, for attribution not to apply, the contribution of the gift to the TFSA must not have created or added to a TFSA excess (or over) contribution. In other words, where a gift received by a spouse is contributed to a TFSA in his or her own name, and while the gift is held in the TFSA, any income or capital gains earned from the gift will not be subject to attribution rules, provided the contribution did not create (or add to) an excess contribution.
www.cifinancial.com/ci-gam/ca/en/expert-insights/articles/understanding-tfsa-attribution-rules.html
