I wish Kesselman would address the issue you point out. When he co-proposed the TFSA, he was working for an independent thinktank and did not have a DB pension. Ever since he has become a professor and gained a phenomenal DB pension, suddenly he's gone on the attack against the few vehicles ordinary Canadians have to try to save for retirement. I'm not even sure what the right word is... hypocrisy? narrow focus on his own self-interest? It's not a subtle about-face.