blg.com/en/News-And-Publications/Publication_5162
www.cpacanada.ca/en/connecting-and-news/news/professional-news/2017/july/finance-canada-consultation
www.dentons.com/en/insights/alerts/2017/december/15/simplification-of-tax-on-split-income-rules
Click to access Dollars_and_Sense_Winter-2-2017.pdf
www.dlapiper.com/en/africa/insights/publications/2017/12/canadas-revised-income-splitting-tax-rules/
Update:
www.fasken.com/en/knowledgehub/2018/01/lock-in-1-percent-interest-rate-for-income-splitting-loans-by-march-31-2018
www.blg.com/fr/insights/2022/05/change-is-coming-understanding-your-opportunity-for-income-splitting