- Parties: The applicant was Anthony Boulton, acting on his own behalf and as the representative of certain limited partners of SHAAE (2001) Master Limited Partnership. The respondent was the Minister of National Revenue.

- Subject matter: The application sought judicial review under section 18.1 of the Federal Courts Act. The applicant contested administrative decisions related to tax or regulatory matters. The case remains ongoing.

- Date: A case management conference was scheduled for August 7, 2025.

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

- Amount: No financial award was specified.