www.thor.ca/blog/2021/02/tax-court-reaffirms-legitimacy-of-straddle-transactions-and-source-of-income-test/
www.canlii.org/en/ca/tcc/doc/2021/2021tcc11/2021tcc11.html?resultIndex=1
See also:
www.thor.ca/blog/2022/06/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
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/august-17-2022/interest-deductibility-fundamentals-canada/