-Parties: The appellants included Ronald Kary Black et al. The respondent was His Majesty the King.

-Subject Matter: This is a statutory appeal before the Federal Court of Appeal from a decision of the Tax Court of Canada dated July 11, 2024. The consolidated appeals concern subsections 7(1) and 7(2) of the Income Tax Act and are set to be heard together in Toronto, Ontario on June 8, 2026, with A-317-24 as the lead appeal. The case is ongoing.

-Date: The hearing was set on June 8, 2026.

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

-Amount: No financial award was specified.