- Parties: The appellant was His Majesty the King. The respondent was the Independent Order of Foresters. 

- Subject Matter: This appeal challenged a Tax Court of Canada judgment. The judgment allowed the appeal relating to the respondent’s taxation year ending Dec. 31, 2014 and referred the matter back to the Minister of National Revenue for reconsideration and reassessment under the Income Tax Act. The appeal sought to restore the Minister's reassessment. The appeal alleged that the trial judge erred in law and/or mixed fact and law in concluding that the respondent could designate assets to a non-taxable business despite the text, context, and purpose of ss. 138 and 149 of the Income Tax Act and ss. 2400 and 2401 of the Income Tax Regulations. This case is ongoing. 

- Date: The hearing was set on Feb. 26, 2025. 

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

- Amount: No financial award was specified.