- Parties: The applicants were Gold Line Telemanagement Inc, Card Express Printing Inc, GLWiz Inc, and Teleresolve Inc. The respondent was the Attorney General of Canada. 

- Subject Matter: This matter arose an audit of returns under Part IX of the Excise Tax Act, 1985. This judicial review application sought a judgment in the amounts of the funds that the Minister of National Revenue allegedly unlawfully seized from the Canadian Imperial Bank of Commerce (CIBC) bank accounts of Gold Line Telemanagement Inc, Card Express Printing Inc, GLWIZ Inc and Teleresolve Inc (entities in the Group of Gold Line). The application alleged that the seizures were unlawful and that the Minister should be compelled to return the funds. This case is ongoing. 

- Date: The last hearing was set on March 13, 2025. As of September 2025, the case remains ongoing and there are no scheduled upcoming hearings listed in the docket.

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

- Amount: No financial award was specified.