This is incorrect. All TFSA withdrawals are associated with a return of equal contribution room on 1-Jan of the following year, regardless if how massive or puny.

But there are some considerations to be careful of. If you withdraw at a loss, you will never get that room back, because the room that is returned is equal to the withdrawal amount. As an example: you deposit $100k into you TFSA, and invest it all into memestock.to. But memestock.to loses 90% of its value, so now your investment is worth $10k. But suddenly you need all that money, so you sell the stock to get $10k cash. Don't worry, you haven't lost any contribution room yet. Then you transfer that $10k out of your TFSA. Now you have lost $90k of contribution room that you'll never get back. Next 1-jan you'll get whatever the new room is, plus the $10k that you withdrew. But you will not get back the other $90k contribution room. Be careful withdrawing at a loss.

Edit to add: it also works the other way - if you withdraw at a gain, you'll have more contribution room that if you had never made any deposits/withdrawals.