- Parties: The appellant was Sodecia Canada Investments Inc. The respondent was His Majesty the King.

- Subject Matter: This appeal, which arose from a “mailing” case, sought to set aside a Tax Court of Canada order quashing the appellant's appeal. The appellant alleged that it could not locate a non-resident tax notice of assessment for its 2013 taxation year, which the Minister of National Revenue claimed to have sent on or about June 8, 2017. The appellant alleged that the minister did not send any such notice until June 2022. This case is ongoing.

- Date: The hearing was set on Dec. 16, 2024.

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

- Amount: No financial award was specified.