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. … The second step in the interpretive exercise is to determine whether the shared meaning is consistent with Parliament’s intent, having regard to the ordinary rules of statutory interpretation: S.A.C. at para. 16, citing Daoust at para. 30. ...

After referring to Huston & Whitehead v. MNR [1962] Ex CR 69, where an award in 1958 of compensation out of the War Claims Fund for a loss suffered in 1945 plus "interest" was found not to contain any element of interest because there was no entitlement to compensation until the award was given, Le Dain J stated (at p. 6085): I think it is the existence on the closing date of a conditional obligation or contingent liability to pay the balance of price which the parties were entitled to treat as having become absolute with retroactive effect, for purposes of interest, that distinguishes the present case from Huston. ...

As explained by Rip J….in McMillen …, the amount of a refund resulting from an overpayment, although often set out on the notice of assessment, is not an assessed amount (McMillen, para. 47). ...

The principle was described in James Richardson & Sons, Ltd. v. Minister of National Revenue, [1984] 1 S.C.R. 614, 84 D.T.C. 6325 at 6329, where the Court referred to the English decision of Pretty v. ...

. … As a result, the loss realized by CIBC on the redemption of shares is deemed to be nil and, therefore, there is no loss that could have been deemed to be a capital loss under subsection 39(2) of the ITA. ...

Before rejecting these submissions, Mactavish JA noted (at para 40): … The Minister’s discretion must … be genuinely exercised, and must not be fettered or dictated by policy statements such as Income Tax Information Circular IC 07-1R1: Stemijon Investments Ltd. v. ... [and] noted that the [CRA] intercept letters gave the appellants the option of having their tax returns assessed without the … deductions. ... He considered the appellants’ submissions and explained why he was not persuaded that any additional relief was warranted …. ...

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