Rip CJ supported the Minister's assessment of penalties for her failure to report the income from her employment at the University of Alberta. She could not make out a due diligence defence for relying on Money Mart to prepare her taxes. Rip CJ stated (at para. 18):
The failure to report income of $60,000 in 2009 is quite serious... . Ms. Jack relied wholly on Money Mart to prepare the tax returns. She did not make even a cursory review of the information on the return, notwithstanding her previous difficulties [i.e. reporting $101,446.79 of income in 2008 when it was in fact $126,000]. Whether she even verified that she gave Money Mart all necessary forms, including the T4 form from the University of Alberta, could not be confirmed.