- Parties: The applicants were Gold Line Telemanagement Inc, Card Express Printing Inc, GL Carrier Inc, GL2Cloud Inc, GLWiz Inc, Teleresolve Inc, and Totrix Inc. The respondent was the Attorney General of Canada. 

- Subject Matter: The Canada Revenue Agency (CRA) started auditing the Group of Gold Line’s returns under part IX of the Excise Tax Act, 1985 in 2018. The CRA reassessed the group’s GST/HST accounts in April 2021. The Minister of National Revenue, through the CRA, brought a collection action against the applicants, which were several companies within the group. In August 2023, the applicants moved for an interlocutory order prohibiting the minister from taking any further collection action against the entities until the final disposition of their judicial review application and compelling the minister to return the funds withdrawn from the group’s bank accounts as a result of the collection action. Last Aug. 14, in Gold Line Telemanagement Inc v. Canada (Attorney General), 2024 FC 1264, the Federal Court prohibited the minister from proceeding with further collection matters until the application’s final disposition. The court then refused to compel the minister to return the funds withdrawn from the group’s accounts due to the collection action. Regarding the stay motion, the court ruled that the applicants met the three-part test for granting a stay. This case is ongoing. 

- Date: The last hearing was set on March 13, 2025. As of September 2025, the Court has not yet issued a final judgment resolving the merits of the application. 

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

- Amount: No financial award was specified.