- Parties: The appellant was Jules Chartier. The respondent was His Majesty the King.

- Subject Matter: This case involved the penalty stated in s. 162(1) of the Income Tax Act, 1985, which applied when a taxpayer filed an income tax return late. This penalty was calculated based on the tax unpaid on the date fixed in the Act for filing the return. The Tax Court of Canada issued a decision unfavourable to the appellant. The court concluded that the appellant failed to provide any guidance to the Canada Revenue Agency specifying how to allocate the amount of the cheques to the balance of tax owed by the appellant for 2014. The court said that it lacked jurisdiction to remake ex post facto the allocations of payments and credits to the appellant's account. The appellant challenged the Tax 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 Tax Court did not err in upholding the amount of the penalty calculated by the Minister, by failing to observe procedural fairness by not respecting his choice to have a trial entirely in French, and by not allowing him to cross-examine the deponent of a sworn statement filed by the respondent.

- Date: The hearing was set on May 22, 2024. The court released its decision on May 22, 2024.

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

- Amount: No financial award was specified.