- Parties: The applicant was Orlando Zelaya Olivas. The respondent was The Canada Revenue Agency (CRA). 

- Subject Matter: This Federal Court matter involves an application for judicial review under Section 18.1, filed by the Applicant to challenge a decision of the Canada Revenue Agency dated April 4, 2025. The proceedings have included multiple interlocutory motions by the Applicant to compel production of CRA documentation and a motion to strike an affidavit, as well as the assignment of a case management judge. The case is ongoing.

- Date: The hearing was set on March 16, 2026.

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

- Amount: No financial award was specified.