- Parties: The appellant was His Majesty the King. The respondents were Hutchison Whampoa Luxembourg Holdings s.à.r.l. and L.F. Management and Investment S.À.R.L.

- Subject Matter: This appeal sought to set aside the Tax Court of Canada's judgment allowing with costs the respondent’s appeal from a notice of assessment made under the Income Tax Act. The appeal alleged that the Tax Court, in considering whether the general anti-avoidance rule in s. 245 of the Act applied, erred in law in its conclusions with respect to the object, spirit, and purpose of art. X of the Canada–Barbados Tax Convention, art. 10 of the Canada–Luxembourg Tax Convention, s. 10(6) of the Income Tax Application Rules, and the Act's relevant provisions, including ss. 212(2), 215(1), and 215(6). This case is ongoing.

- Date: The hearing was set on Dec. 3, 2024.

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

- Amount: No financial award was specified.