- Parties: The applicant was Black Gold Operating Group Inc. The respondents were the Canada Revenue Agency and Attorney General of Canada.

- Subject Matter: This judicial review application sought rescission and/or rectification relating to a declaration of a duplicate capital dividend on or about March 1, 2021 (the “Second Dividend”), the filing of a duplicate capital dividend election, and the assessment of tax thereon by the Canada Revenue Agency. 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.