Chafetz v. The Queen, 2006 DTC 2119, 2005 TCC 803 -- summary under Subsection 152(4.01)

After an initial review of the taxpayer's deduction of Canadian exploration expense ("CEE") in respect of the acquisition of seismic data the taxpayer signed a waiver drafted by a Revenue Canada auditor referring to "income ... as affected by application of Canadian Exploration and Development Expense". After referring (at p. 2123) to the doctrine that "where both parties know what is at issue, a technical error will not invalidate the waiver", Miller J. found that since the term CEDE in the context of a 1992/1993 waiver was in its strict technical sense an outmoded term, it should be interpreted as meaning CEE and CDE. Furthermore, even if "CEDE" could only mean pre-1974 expenditures as described in the definition of that term, the CEE claim of the taxpayer could "reasonably be regarded as relating to" CEDE given that CEDE was the statutory predecessor to CEE and CDE.