After rejecting a Crown submission that option surrender benefits realized by the taxpayer (which it acknowledged were not taxable under s. 7(1)) were instead taxable under s. 6(1)(a), Paris J noted the subsequent enactment of s. 7(1)(b.1) to make the benefits of this type taxable, referred to s. 45(2), and stated (at paras. 83,85, TaxInterpretations translation):
Although the simple fact that there is an amendment to the law does not give rise to a presumption of an intent to change the law, the Court should take into account the nature of the amendment and the surrounding circumstances in deciding if the object of the amendment was to change the law. …[I]t is evident that the addition of paragraph 7(1)(b.1) effected a change to section 7 and not a clarification.