- Parties: The applicant was Adam Gerlings. The respondent was the Minister of National Revenue.

- Subject Matter: This judicial review application challenged a decision of the Canada Revenue Agency to register the applicant under subdivision D of the Excise Tax Act, 1985.

- Date: The hearing was set on Nov. 21, 2023.

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

- Amount: No financial award was specified.