-Parties: The applicant was Val-Lynn Patterson. The respondent was the Canada Revenue Agency (CRA).

-Subject Matter: This is an application for judicial review before the Federal Court under section 18.1 of the Federal Courts Act from a decision of the Canada Revenue Agency (CRA). The matter was classified on November 3, 2025, and was set to be heard by videoconference Zoom before the Federal Court. The case is ongoing.

-Date: The hearing was set on Thursday, May 21, 2026.

-Venue: This was a federal case before the Federal Court.

-Amount: No financial award was specified.