- Parties: The applicant was the Minister of National Revenue. The respondent was Payfirma Corporation.

- Subject Matter: This application sought an order under s. 231.2(3) of the Income Tax Act, 1985 and s. 289(3) of the Excise Tax Act, 1985 authorizing the applicant to impose on the respondent a requirement under s. 231.2(1) of the ITA and s. 289(1) of the ETA to provide information and documents relating to an ascertainable group of one or more unnamed persons.

- Date: The hearing was set on Feb. 27, 2024.

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

- Amount: No financial award was specified.