- Parties: The applicant was Darrell Lutzko. The respondent was the Attorney General of Canada.

- Subject Matter: This judicial review application challenged Canada Revenue Agency decisions requesting taxpayer relief to cancel or to wave some or all penalties under s. 204.1(4) allegedly resulting from an extraordinary circumstance that caused a tax free savings account overcontribution for the applicant. This case is ongoing.

- Date: The hearing was set on Nov. 27, 2024.

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

- Amount: No financial award was specified.