Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26 -- summary under Resolving Ambiguity

Evans J.A. stated (at p. 5089) that "even though ambiguities in tax legislation are presumptively resolved in a manner that prevents the Crown from obtaining more than it was legally entitled to receive", in this instance the provision was sufficiently clear that it should be found that the Minister did not have the power to allow by reassessment the deduction of interest that was deductible by the taxpayer because the years in question were statute barred.