The refundable dividend tax account of the taxpayer was not reduced by amounts which it could have claimed, but failed to timely claim, as "dividend refunds." S. 129(1) provided that the Minister "may...refund...an amount (...[the] "dividend refund"...) equal to [a formula amount]." Notwithstanding that "refund" was used here as a verb, Graham J found that the defined term refers to a refund of the formula amount, rather than to the formula amount whether or not refunded. See summary under s. 129(1).
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