[jimworcs]

Regardless of what you originally paid, the change fee is paid outside the cost of the ticket. 75CAD rapidly becomes 84.75 of the total of 104CAD leaving 19.25 being collected most likely in a tax adjustment (could be GST,HST,Airport Imprvmt, Aviation Insurance, NAVCAN). The Goverment ensures they get their share by making the tax nonrefundable/non assumable when you buy a non-refundable ticket so even when you have paid enough - you still pay more.
It does seem wierd to keeping the fare closer to your original amount; this is because you take the loss if your fare is reduced. The difference between the 230CAD and 193CAD is lost to you and is not useable towards anything else. You might not care about that at the time. But if you cancel and try to travel again - you are now starting with a "credit" of 193CAD; not 230.

That explanation is so ridiculously incomprehensible it is laughable.... I would love to sit in court and have that explanation put forward.