Following the filing of notices of objection by the taxpayer respecting the denial of the deduction of limited partnership losses, the Minister indicated that her Notices of Objection would be held in abeyance pending the outcome of litigation respecting another taxpayer, which was ultimately determined against that taxpayer. Before finding that an application for judicial review of the decision of the Minister not to waive interest should be dismissed, Evans, J.A. stated (at para. 5702):
"those who, like Ms Telfer, knowing fail to pay a tax debt pending a decision in their related case normally cannot complain that they should not have to pay interest and if they had properly paid the sum claim to be due, and were later found not liable to pay it, the Minister would have had to repay the overpayment, with interest ..."