- Parties: The applicant was Yan Li. The respondents were the Attorney General of Canada and the Canada Revenue Agency.

- Subject Matter: This judicial review application was brought under section 18.1 of the Federal Courts Act, challenging an administrative decision made by the Canada Revenue Agency. The case is ongoing.

- Date: The last hearing was set on June 3, 2025. As of September 2025, the case currently awaiting a decision by the Federal Court.

- Venue: This was a federal case before the Federal Court, filed in the Toronto office.

- Amount: No financial award was specified.