- Parties: The applicant was Paul Cassidy. The respondent was the Attorney General of Canada.

- Subject Matter: This judicial review application challenged a decision of the Taxpayer Relief Centre of Expertise's appeals branch. The applicant alleged that they were unable to completely pay off their initial debt owing to extraordinary circumstances and requested the amendment of accumulated interest. This case is ongoing.

- Date: The hearing was set on Jan. 22, 2024.

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

- Amount: No financial award was specified.