The 2014 Alberta CPA Roundtable, Q,1 indicated that the Daishowa principle applied to the resource industry. Since all industries are subject to environmental laws with an arguably "embedded" environmental liability, why does this principle not extend to other industries? CRA responded:
[R]eclamation obligations in the mining and oil and gas industries are very similar to reforestation obligations: both require the owners of the exploitation rights or the forest tenures to return the related property to its original condition. The SCC also implied, in obiter dicta, that its decision could apply to reclamation obligations in the mining and oil and gas industries. …
… It is CRA’s position that reforestation obligations in the forest industry and reclamation obligations in the mining and oil and gas industries are generally embedded in the related tenures or rights, as they cannot usually be severed and would therefore depress the value. Furthermore, the CRA’s position does not generally extend to sales transactions outside the resource industries but we are willing to consider fact situations on a case by case basis. It remains our position that the Daishowa case does not apply where there is a distinct, existing liability, as opposed to an embedded obligation.