- Parties: The applicant was Joseph Demma. The respondent was the Canada Revenue Agency.

- Subject Matter: This involved the harmonized sales tax (HST). This judicial review application challenged a Canada Revenue Agency decision denying the applicant's requested relief from penalties and interest allegedly owed. This case is ongoing.

- Date: The hearing was set on Dec. 11, 2024.

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

- Amount: No financial award was specified.