- Parties: The applicant was Xiao Hong Gu. The respondent was the Canada Revenue Agency.

- Subject Matter: This s. 18.1 judicial review application challenged the Canada Revenue Agency's decision regarding the applicant's eligibility for Canada Recovery Benefit.

- Date: The hearing was set on Feb. 5, 2024.

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

- Amount: No financial award was specified.