- Parties: The appellant was Chris Masson. The respondent was His Majesty the King.

- Subject Matter: This appeal sought to set aside a Tax Court of Canada judgment. The appeal alleged that funds transferred from a Registered Retirement Income Fund (RRIF) to a tax deferred savings vehicle such as an Registered Retirement Savings Plan (RRSP) were not subject to income tax. Allegedly, income tax would only be applicable if these funds were withdrawn from the tax deferred savings vehicle.

- Date: The appeal filed in November 2021 was discontinued by the appellant and officially closed by the Federal Court of Appeal on October 30, 2024. The Notice of Discontinuance was submitted on October 25, 2024, following earlier scheduling for a hearing in November. The Court transmitted the discontinuance to the Tax Court of Canada, indicating the appeal process has ended and no hearing will proceed.

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

- Amount: No financial award was specified.