Symmetry

Before reaching a result under which future reforestation obligations of a purchased logging business would neither be recognized as expenses by the purchaser at the time of purchase nor be included in the vendor's proceeds of disposition, Rothstein J stated (at para. 43):

[A]n interpretation of the Act that promotes symmetry and fairness through a harmonious taxation scheme is to be preferred over an interpretation which promotes neither value.

"The desirability of an accurate picture of income, in my view, inherently outweighs the possible inconvenience of an asymmetrical result in the occasional case."