- Parties: The appellant was Djillali-lyes Abdat. The respondent was the Procureur général du Canada.

- Subject Matter: The appellant applied for remission of tax debt relating to assessments issued by the Canada Revenue Agency’s Director General of Legislative Policy for the 1993–98 taxation years. The appellant relied primarily on sworn statements by two retired Canada Revenue Agency collection officers who alleged that the assessments were improper. The Director General dismissed this application. The appellant filed a judicial review application challenging the dismissal. The Federal Court dismissed the judicial review application. The appellant challenged the Federal Court’s decision.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal with costs. The appeal court held that the Federal Court carefully analyzed all the appellant’s arguments, correctly applied the reasonableness standard, and properly dismissed the judicial review application. The appellant failed to meet his burden of identifying a flaw in the reasons for judgment that would justify intervention, the appeal court said. The appellant was asking the appeal court to reweigh the evidence to reach a conclusion different from the Federal Court’s conclusion, the appeal court noted.

- Date: The hearing was set on Mar. 19, 2024. The court released its decision on Mar. 19, 2024.

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

- Amount: No financial award was specified.