In actual fact survivor, you are hoist by your own petard. The T&C's do not say it is an unused ticket.. . it says this...
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the value of the unused ticket
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The value of the unused ticket, is a different thing to an "unused ticket". Canadian law is based on British Common Law, and one of the key unpinning principles of common law is that the interpretation of the law is based on what the average citizen would understand the meaning to be. Here the meaning is clear. The customer had a credit of the value of the unused ticket.. the value was $280. There can be no other reasonable interpretation of this other than to assume that you would have a credit to the value of $280 towards the cost of purchasing a new ticket. The new ticket costs $191. In addition, there is a fee to be levied of $75. On my calculation, the total cost should therefore be $266. As he has a credit of $280, he should have a total of $14 credit remaining.
That is applying the rules you have just quoted. I find it hard to believe that anyone other than an AC employee, trained to confuse, could reach any other conclusion.