- Parties: The applicant was The Water Shed Water Conditioning Limited. The respondent was the Attorney General of Canada.

- Subject Matter: This judicial review application challenged a decision of the Canada Revenue Agency's Taxpayer Relief Centre of Expertise, Appeals Branch. The applicant alleged that the agency's officer unreasonably refused to exercise his discretion to exercise his jurisdiction to grant the requested relief in a fair and reasonable manner; failed to observe the principles of natural justice, procedural fairness, or other procedures required by law; misapprehended the relevant facts supporting the request for relief; conducted a very cursory review of the taxpayer's financial information; made little attempt to understand the true extent of the taxpayer's available cash flow; painted an inaccurate picture of the taxpayer's financial situation; and made unjustified conclusions regarding the taxpayer's ability to borrow money. This case is ongoing.

- Date: The hearing was set on May 22, 2024.

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

- Amount: No financial award was specified.