- Parties: The applicant was Sabita Shrestha. The respondent was the Canada Revenue Agency. 

- Subject Matter: This judicial review application challenged the calculation of net employment income in a Canada Revenue Agency decision. The application alleged that their income met the income requirement since it was less than $1000 and that the COVID-19 pandemic significantly reduced their work hours. This case is ongoing. 

- Date: The hearing was set on Dec. 17, 2024. 

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

- Amount: No financial award was specified.