It was noted, obiter, that "it may be argued that a negative amount could enter into the calculation ... under section 13(21)(f)(v) if the costs of the disposition of a property exceeded the proceeds of the sale of that property". [C.R.: 257]
The word "minus" in Regulation 1207(2)(a)(ii) was used in its non-technical sense of excluding something rather than in its algebraic sense. It accordingly was found that the amount in that provision could not be a negative quantity.
Budget documents are admissible, but they may be accorded little weight because the details of implementation may change between the Budget date and the date of enactment of the relevant regulation or statutory provision.