The quick explanation of how the Tax Act works:
If you buy a non-refundable good/service the Gov gets the applicable tax. This applies to all retailers - not just airlines.
If any of the components that make up the total cost are refundable you get it - and the applicable tax for that amount back.
The Airport Improvement Fee, Canadian Air Trans Tax are all that are refundable when you buy a non-refundable ticket. My bigger concern is whether the discussion of holding it as a credit was held?
