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

- Subject Matter: This judicial review application challenged a Canada Revenue Agency decision denying the applicant's request for taxpayer relief under s. 220(3.1) of the Income Tax Act, 1985. The applicant alleged that she experienced circumstances entitling her to relief under ss. 23(a), 25(a), and 25(c) and that the Minister of National Revenue wrongfully interpreted the legislation. This case is ongoing. 

- Date: The application for judicial review was officially discontinued by the Applicant, with the Respondent’s consent, on January 21, 2025. The case is now closed unless further proceedings are initiated.

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

- Amount: No financial award was specified.