- Parties: The applicant was Cité Construction TM Inc. The respondent was the Procureur général du Canada.

- Subject Matter: This judicial review application challenged a Canada Revenue Agency (CRA) decision rejecting the applicant's request for a second level review of wage subsidy applications. The COVID-19 pandemic impacted the applicant's business involving activities in the sectors of excavation, roads, and civil engineering. This case is ongoing.

- Date: The hearing was set on Jan. 8, 2025.

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

- Amount: No financial award was specified.