"Interpretation" is exactly the correct word.  I once had a couple who both had their returns reviewed for travel and they had exactly the same stuff, but for different trips of course.  One was accepted as filed and the other was not and was reassessed.  So even they don't know exactly what it means! LOL 

One thing you wrote there totally stood out to me and I don't think I noticed it when I read through the T2222 form.  The last line says "...by all taxpayers COMBINED".  Despite the fact that I actually highlighted that line when I went through it originally, it must not have sunk in because I never got that from it.  So thank you.  According to that then, the way I've done it for the last 20 years has been wrong! LOL  Unless that particular part is new.  The only physical copy I have is from back in 2003 and it wasn't stated near that clearly.

So thank you so much for the input.  I do appreciate it.  Now it's time to get my act together and get to work.  Sitting on about 20 files at the moment, all waiting to be done.  And I'm sure you have them as well as that is what we do at this time of year!  So take care, have a good season, and thank you again!