- Parties: The applicant was Jennings-Clyde, Inc. D/B/A Vivatas, Inc. The respondents were the Minister of National Revenue and Attorney General of Canada.

- Subject Matter: This judicial review application denied the applicant’s request for ministerial discretion upon finding the applicant’s request distinguishable from the Bonnybrook case and concluding that the Minister of National Revenue lacked the authority to exercise discretion upon the applicant’s request to extend the deadline imposed under s. 164(1) of the Income Tax Act. This case is ongoing.

- Date: The hearing was set on June 18, 2024.

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

- Amount: No financial award was specified.