Since a TFSA is a tax-sheltered account, dividends collected in one are treated the same way as  under an RRSP or RRIF, so no tax credits are involved. I assume that's why they weren't mentioned by Carrick. However, dividends received in a TFSA are also not subject to "gross up" like dividends received in regular accounts, so they have some advantage under those instruments, especially for senior citizens trying to avoid the claw-back against their old-age pensions.