- Parties: The plaintiff was His Majesty the King. The defendant was the Toronto Dominion Bank.

- Subject Matter: The plaintiff claimed from the defendant a total amount of $436,931.35 plus interest, on the basis of the deemed trust mechanism governed by s. 222 of the Excise Tax Act.

- Date: The action filed under Federal Court file number T-869-21 was formally discontinued before resolution. The application was withdrawn by the Plaintiff with the consent of the Defendant on March 12, 2024. The discontinuance marked the conclusion of the proceeding and no further hearings were held.

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

- Amount: This case involved the amount of $436,931.35.