20 August 2018 External T.I. 2017-0731541E5 - TFSA contributions -- summary under Paragraph 146.2(2)(c)

CRA indicated where an employee has an enforceable right (outside the context of a group TFSA arrangement) to receive an amount from the employer (for example, as remuneration for services rendered), but directs the employer to make the payment to the employee’s TFSA, this will constitute a contribution made to the TFSA by its holder of the TFSA and, therefore, complies with the s. 146.2(2)(c) requirement. The applicable reporting and withholding requirements would apply if the payment constitutes employment.