See also:
www.mindengross.com/docs/default-source/publications/the-taxletter-federal-budget-roundup—tax-101
Paletta Estate – Federal Court of Appeal Overturns Tax Court on Source of Income Test
www.canlii.org/en/ca/fca/doc/2022/2022fca86/2022fca86.html?autocompleteStr=2022%20fca%2086&autocompletePos=1
Minimizing tax losses: The TerraUSD and LUNA collapse | Miller Thomson LLP