- Parties: The applicant was Alkarim Jivraj. The respondent was the Attorney General of Canada.

- Subject Matter: This judicial review application challenged the Minister of National Revenue's decision refusing to accept 1,332,429 Class B Series common shares in the capital of Espresso Capital Ltd that the applicant furnished as security for his departure tax under s. 220(4.5) of the Income Tax Act, 1985. The applicant alleged that the shares constituted adequate security under s. 220(4.5) of the Act. This case is ongoing.

- Date: The hearing was set on May 14, 2024.

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

- Amount: No financial award was specified.