- Parties: The applicants were Marcia Cunningham and John Gregory. The respondent was the Canada Revenue Agency.

- Subject Matter: This judicial review application challenged the Canada Revenue Agency's decision denying the applicants' tax fairness application affecting the applicants' personal and business tax accounts. This case is ongoing.

- Date: The hearing was set on Jan. 16, 2024.

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

- Amount: No financial award was specified.