- Parties: The applicant was Norman Epstein. The respondent was Canada [Minister of National Revenue]. 

- Subject Matter: This case involved the Income Tax Act, 1985. This judicial review application concerned a matter involving the Minister of National Revenue and the Canada Revenue Agency. The application sought to vacate a notice of assessment dated Aug. 10, 2021. The respondent allegedly erred in law and in fact in making the assessment, misconstrued the evidence, and denied the applicant natural justice. This case is ongoing. 

- Date: The last hearing was set on February 18, 2025. As of September 2025, the matter remains unresolved, with the Court awaiting further updates from the parties.

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

- Amount: No financial award was specified.