- Parties: The applicant was Cyril Gregory Semler. The respondent was the Canada Revenue Agency.

- Subject Matter: This judicial review application challenged the Canada Revenue Agency's decision advising the applicant that they were ineligible for the Canada Recovery Benefit (CRB) and the Canada Emergency Response Benefit (CERB).

- Date: The hearing was set on Feb. 12, 2024.

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

- Amount: No financial award was specified.