www.dentons.com/en/insights/articles/2023/september/29/the-canada-revenue-agencys-expanded-audit-powers
www.blg.com/en/insights/2023/09/court-orders-delivery-of-tax-planning-memo-prepared-by-accountants-to-cra
decision.tcc-cci.gc.ca/tcc-cci/decisions/fr/item/521140/index.do
www.gov.bm/articles/bermuda-begins-second-public-consultation-corporate-income-tax-proposal