This decision affirms the FC’s decision. (See Da Huang (2013 FCC, Simpson) – If you can show legal sources for part of the money CBSA seized from you at the border, it should give it back.)
“[78] Having conducted the required textual, contextual and purposive analysis I am satisfied that subsection 29(1) of the Act allows the Minister to grant relief from forfeiture in respect of a portion of seized currency when he is satisfied the currency is not proceeds of crime. While the text of the Act may be somewhat ambiguous, the Act’s context and purpose permit only one reasonable interpretation since this is one of those cases in which the ordinary tools of statutory interpretation lead to a single reasonable interpretation (see: McLean at paragraph 38). The Minister’s interpretation was, therefore, unreasonable.”
See Canada (Public Safety and Emergency Preparedness) v. Huang, 2014 FCA (Dawson, Gauthier, Trudel)