- Parties: The appellant was Marlene Enns. The respondent was His Majesty the King.

- Subject Matter: This appeal challenged the Tax Court of Canada's judgment, which dismissed the appellant's appeal from the Minister of National Revenue's confirmation of a notice of assessment under s. 160(1)(a) of the Income Tax Act, 1985. The Tax Court judge allegedly erred in law in applying s. 160 to the transfer to the appellant of a refund of premiums from a registered retirement savings plan trust of the appellant's deceased spouse. This case is ongoing.

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

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

- Amount: No financial award was specified.