- Parties: The applicant was Adya Afshar. The respondent was the Canada Revenue Agency.

- Subject Matter: This judicial review application challenged the Canada Revenue Agency's decision regarding excess tax-free savings account (TFSA) contributions for the 2020 tax year. The applicant requested the cancellation or reduction of the imposed penalties under the taxpayer relief provisions.

- Date: The hearing was set on Feb. 14, 2024.

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

- Amount: No financial award was specified.