- Parties: The applicant was Serge Ruel. The respondent was Attorney General of Canada. 

- Subject Matter: This Federal Court matter involves an application for judicial review filed under Article 18.1 of the Federal Courts Act by Serge Ruel against the Attorney General of Canada, relating to a decision connected to the Canada Revenue Agency / Department of National Revenue. The case is ongoing.

- Date: The hearing was set on March 18, 2026.

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

- Amount: No financial award was specified.