- Parties: The plaintiff was His Majesty the King. The defendant was the Toronto Dominion Bank.

- Subject Matter: The plaintiff claimed from the defendant a total amount of $436,931.35 plus interest, on the basis of the deemed trust mechanism governed by s. 222 of the Excise Tax Act.

- Date: The hearing was set on Jan. 30, 2024.

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

- Amount: This case involved the amount of $436,931.35.