- Parties: The appellant was 11239490 Canada Inc. The respondent was the Minister of National Revenue.

- Subject Matter: The appellant had sought to set aside a decision rendered by the Minister that it had contravened provisions of the Excise Act, 2001, and had aimed to cancel a significant penalty.

- Date: The judgment on consent filed on October 4, 2023, officially resolved the matter before the Federal Court. The judgment was entered in the Judgment and Orders Book, marking the conclusion of the proceeding unless appealed.

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

- Amount: The Court, without a personal appearance, accepted the parties’ joint resolution and issued the following final decision: the penalty was reduced to $130,000.00, and each party was to bear their own costs.