- Parties: The applicant was the Minister of National Revenue. The respondent was James Merlin.

- Subject Matter: This application sought a compliance order under section 289.1 of the Excise Tax Act, compelling the respondent to produce specific documents for tax purposes.

- Date: The application for a compliance order filed in September 2023 was formally discontinued by the applicant on October 17, 2023, after the respondent provided the requested documents. The Court took no further action, and the file is now closed.

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

- Amount: No financial award was specified.