gowlingwlg.com/en/insights-resources/articles/2018/cra-provides-relief-for-losses/
www.mnp.ca/en/posts/cra-guidance-on-fraudulent-investment-schemes
See also:
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
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-9-2023/minimizing-tax-losses-the-solana-hack/