www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/july-14-2022/what-should-do-non-ccpc/
www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/september-28-2022/substantive-ccpc-rules-changes/
See also:
www.blakes.com/insights/bulletins/2023/first-court-decision-to-interpret-sanctions-agains
www.canlii.org/en/ab/abkb/doc/2022/2022abkb711/2022abkb711.html