CRA indicated that each of the following payments constitutes a contribution made to a TFSA by its holder and, therefore, complies with s. 146.2(2)(c):
- The holder uses a monetary gift received from another individual to make the contribution.
- The holder’s employer makes payments under a group TFSA arrangement on behalf of each participating employee, including the holder, to the employee’s individual TFSA with the employee’s concurrence and with the amount reported on the T4 slip as employment income.
- The holder is a beneficiary of a personal trust who, as authorized by the terms of the trust, directs that a distribution from the trust be made directly to the holder's TFSA.