An application for judicial review of a decision of the Minister to not waive interest and penalties on tax payable by the taxpayer as a result of an over-contribution to his RRSP in respect of which the taxpayer did not file a return until years later was dismissed. Crampton, J. noted that the taxpayer, after finding out about the over-contribution, waited several years before withdrawing his over-contribution and, as a result of undue reliance on his investment advisor, did not file his waiver request on a timely basis, and also waited rather than filing the returns reporting the over-contribution income on a timely basis. He stated (at para. 29) that:
"The law is well established that taxpayers are 'directly responsible for the actions of those persons appointed to take care of [their] financial matters'."