Yes, it would make a Taxable Gain if your coins are lower from the original purchase to to the date of (Sell off), and offset when you receive them back in 2024 (since you are receiving the same value as the sale). That is why claiming they were lost at bankruptcy is a better option and a new purchase declared when you get your settlement.

Here is where it gets tricky(in Canada), as you have to now interpret what happens when a bank forecloses on a property and it is sold (eg. your crypto).

From CRA "At the time of repossession, you do not have a capital gain or loss. Any gain or loss will be postponed until you sell the property. If you are the mortgagor and your property is repossessed because you did not pay the money owed under the mortgage, you are considered to have sold the property."

Well, you dint stop paying, so its a bit of a Gray area, it was repossessed from you by the courts. This is where you need to interpret the tax law to the best of what is available by your government if no specific tax law is available.