Thank you so much!!! Thanks a lot for the guiding insight...It's a VERY good thing that you came to the forum for information, or you would have been one of the many people impacted by IRPR 117(9)(d).
The success rate of appealing that part of the legislation is extremely low.
https://laws-lois.justice.gc.ca/eng/regulations/sor-2002-227/section-117.html