In connection with finding, in light of Maurice, 2001 DTC 3710, that car insurance proceeds received by the taxpayer to compensate her for her care services provided to her son, who had been rendered mentally unfit from a car accident, were accordingly to be treated as non-taxable, the Directorate stated:
[CRA’s] usual policy on the scope of tax judgments that result in a change to a previous CRA interpretation or position that is beneficial to taxpayers is that the change applies in respect of all future assessments or reassessments.