www.blg.com/en/insights/2022/10/joint-tenancy-and-making-gifts-of-the-right-of-survivorship
www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/march-2-2023/gratuitous-transfers-joint-tenancy-gift-right-survivorship-part-i/
See also:
tinyurl.com/ydu2rk2y