In finding that the taxpayer had "received" investment tax credits for purposes of the pre-1978 version of s. 13(7.1), Mahoney J.A. stated:
"Parliament has expressly contemplated that a taxpayer may 'receive' assistance from a government in the form of a 'deduction from tax'. Whatever violence that does to one's semantic scrupulosity, the Court is obliged to give effect to Parliament's clear and unambiguous intention if it can sensibly do so. The concept may be thought awkward, but it is clearly expressed."