After finding that the taxpayer was not liable to a penalty under s. 162(2.1) of the Act, C. Miller, J. stated (at para 12):
where the Government penalizes a taxpayer and in this case a non-resident, I am of the view that such penalty provision should be absolutely crystal clear. If there is ambiguity, it should be resolved in favour of the taxpayer. However, in this particular provision, I find no ambiguity.