- Parties: The applicant was Créations Guimel Inc. The respondent was the Minister of National Revenue. 

- Subject Matter: This judicial review application sought to quash a Canada of Revenue Agency (CRA) decision denying the applicant's application for relief under the Voluntary Disclosure Program (VDP). The application alleged that the applicant properly qualified for relief under the VDP and met all the criteria for the administrative program under Information Circular IC00-1 R6. The application alleged that the decision was capricious, arbitrary, beyond the CRA's jurisdiction, and against the rules of procedural fairness or natural justice. This case is ongoing. 

- Date: The hearing was set on Feb. 26, 2025. 

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

- Amount: No financial award was specified.