As the chairman indicated, I'm not here to address the agreement per se.
If you invest and you get it wrong on a currency exchange, that's your own risk. I believe Canadian tax law recognizes that. But here, there was no investment made. You weren't at your own risk. The money was taken from you and held. You had no option to remove it or exchange it, or change the currency. Because of that limitation, this circumstance is peculiar. I think the tax treatment of the money coming back should therefore recognize that peculiarity.