- Parties: The appellant was Madison Pacific Properties Inc. The respondent was His Majesty the King.

- Subject Matter: This appeal sought to set aside a judgment that dismissed with costs the appellant's appeal of reassessments of its taxation years ending December 31, 2009 and 2011 and August 31, 2013. The trial judge allegedly erred in law and in fact by failing to properly articulate and correctly apply the test for a "group of persons" as established by case law. This case was ongoing.

- Date: The application for judicial review filed in January 2022 was officially dismissed by the Federal Court on October 22, 2024. The Court found that the Applicant’s written motion to reopen the file was insufficient and rejected it without an in-person hearing. The decision was rendered by Assistant Judge Benoit Duchesne based on written submissions, concluding that the matter was finalized and no longer open for further action. The dismissal appears final unless challenged on appeal

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

- Amount: No financial award was specified.