- Parties: The plaintiff was David Charles Penner. The defendant was His Majesty the King.

- Subject Matter: This claim challenged the Tax Court of Canada's decision relating to the 2003–04 taxation years. This matter involved the Tax Court of Canada Act, 1985 and the Bills of Exchange Act, 1985. This case is ongoing.

- Date: The hearing was set on Aug. 19, 2024.

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

- Amount: No financial award was specified.