- Parties: The applicant was Lemay Co Inc. The respondent was Le Procureur General Du Canada.

- Subject Matter: This request for judicial review challenged the Minister of National Revenue's decision refusing to exercise the discretionary powers conferred on her by the Income Tax Act to allow modifications to the applicant's subsidy applications under the Subvention salariale d'urgence du Canada (SSUC) in relation to eligibility periods 8 to 12.

- Date: The hearing was set on Feb. 13, 2024.

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

- Amount: No financial award was specified.