- Parties: The applicants were 1727655 Ontario Inc, Onex Carestream Finance LP, and Onex Corporation. The respondent was the Attorney General of Canada.

- Subject Matter: This judicial review application sought to quash the Canada Revenue Agency's decision concluding that the Minister of National Revenue had no discretion to accept the applicant's election under s. 21(15) of the Economic Action Plan 2014 Act, No. 2, SC 2014, c. 39 for the purposes of deeming ss. 93.1(5) and (6) of the Income Tax Act, 1985 to have come into force on Jan. 1, 2010 and thus to apply to the 2012 and 2013 taxation years of all its foreign affiliates.

- Date: The hearing was set on Mar. 27, 2024.

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

- Amount: No financial award was specified.