Click to access the-taxletter-end-of-year-planning–crystallizing-those-losses.pdf
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