www.bluejlegal.com/blog-us/factors-affecting-economic-substance-determinations
Update:
www.dwpv.com/en/Insights/Publications/2023/Federal-Budget-2023-Major-Changes-Business
www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary
www.canada.ca/en/department-finance/news/2023/03/government-of-canada-releases-budget-2023.html