- Parties: The applicant was Heather Stiles. The respondent was the Minister of National Revenue.

- Subject Matter: This judicial review application challenged the Canada Revenue Agency’s second review letter relating to the Canada Recovery Benefit. The applicant alleged that the Canada Revenue Agency did not properly exercise its discretion in arriving at its decision. The applicant questioned the reasonability of the Canada Revenue Agency's process in making its determination.

- 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.