- Parties: The applicant was Fupan Yao. The respondent was the Canada Revenue Agency. 

- Subject Matter: This judicial review application sought to reverse a Canada Revenue Agency decision and asked the court to allow the applicant to apply for the Canada Emergency Benefit. The applicant alleged that they modified their income tax return to meet the income requirement. This case is ongoing. 

- Date: The hearing was set on Feb. 27, 2025. 

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

- Amount: No financial award was specified.