CRA indicates that the payment of remuneration or a trust distribution directly to a TFSA is not a 3rd-party contribution or advantage
S. 146.2(2)(c) prohibits anyone other than the holder from making contributions to a TFSA. The s. 207.01(1) definition of advantage includes any benefit that is conditional on the existence of the plan, and any payment received on account of a payment for services provided by the holder.
CRA indicated that a payment made directly by the holder’s employer to the holder’s TFSA - or a payment made by a trust, at the direction of the holder as trust beneficiary, to the holder’s TFSA - would not engage these provisions.
Neal Armstrong . Summaries of 20 August 2018 External T.I. 2018-0739761E5 under s. 146.2(2)(c) and s. 207.01(1) – advantage, and summary of 20 August 2018 External T.I. 2017-0731541E5 under s. 146.2(2)(c).