- 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 for being unreasonable the Canada Revenue Agency's decision concluding that, even if s. 220(3) of the Income Tax Act, 1985 applied to the election, the Minister of National Revenue would not have exercised discretion to extend the time for Onex Carestream Finance LP to file that election.

- 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.