- Parties: The applicant was Sarah He. The respondent was the Canada Revenue Agency.

- Subject Matter: This judicial review application related to the applicant's eligibility for the COVID-19 benefits, CERB (Canada Emergency Response Benefit), CRB (Canada Recovery Benefit), CRSB (Canada Recovery Sickness Benefit), and CWLB (Canada Worker Lockdown Benefit).

- Date: The hearing was set on Feb. 2, 2024.

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

- Amount: No financial award was specified.