- Parties: The appellant was Ministre du Patrimoine Canadien. The respondent was 9501894 Canada Inc.

- Subject Matter: The respondents claimed the Canadian film or video production tax credit in relation to three audiovisual productions. The Minister of Canadian Heritage held that they constituted advertising and refused to issue the certificate entitling them to credits for the three productions. The respondents filed judicial review applications challenging this refusal. The Federal Court granted the respondents’ applications, set aside the refusal notices, and returned the files to the Minister for redetermination. On appeal, the Minister sought to reverse this decision and to dismiss the judicial review applications. On cross-appeal, the respondents alleged that the Minister’s powers were ultra vires the definitions of "advertising" in the guidelines and thus null and void.

- Ruling: The appeal court ruled in the appellant’s favour, allowed the appellant’s appeal, dismissed the respondents’ cross-appeal, and set aside the judicial review applications and the Federal Court judgment in files T-148-19, T-149-19, and T-150-19. The appeal court awarded no costs given the overall split result regarding the merits of the parties’ arguments and set aside the Federal Court’s costs award. The appeal court found the minister’s decision reasonable and found no reason to declare the definitions of "advertising" in the guidelines ultra vires.

- Date: The hearing was set on Apr. 23, 2024. The court released its decision on June 17, 2024.

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

- Amount: No financial award was specified.