- Parties: The appellant was Bell Telephone Company of Canada. The respondent was His Majesty the King.

- Subject Matter: This appeal challenged the Tax Court of Canada's judgment dismissing with costs the appellant’s appeal from reassessments under the Excise Tax Act, 1985 for the appellant’s July 2010 to December 2012 reporting periods. The issue in the appeal was whether the appellant was required to recapture a portion of input tax credits that the appellant claimed on delivery services and regulatory services, in addition to electricity. This case is ongoing.

- Date: The hearing was set on Dec. 4, 2024.

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

- Amount: No financial award was specified.