I see.
You talked about tax treatment, and I gather from your comments that it's your opinion the tax treatment on the refunds should in some way be forgiven, for a number of reasons, which you stated.
I would have to assume that under tax law, when those moneys were paid out they were claimed as a business expense by the softwood manufacturers as a cost of doing business, so they would have received a tax writeoff in that case. Under the tax law, to arbitrarily deem those refunds to be tax free would be, in one sense, a particular industry in Canada having it both ways.
Don't you think that would set a huge precedent for every other type of industry in the country for any future circumstances they may have that in some way could be related? Wouldn't that just throw the whole Canadian tax law into chaos? I mean, honestly now.