- Parties: The appellant was Om Gupta. The respondent was His Majesty the King. 

- Subject Matter: This matter involved the Income Tax Act, 1985. This appeal sought to set aside a judgment of the Tax Court of Canada. The appellant was assigned into bankruptcy on July 26, 1993 and was released from bankruptcy in Aug. 15, 1994. The appellant sought to restore the carry-forward loss applicable to the 2020 tax return to $13,415. The appeal alleged that the judgment went against ss. 152(1.3) and 152(1) of the Income Tax Act. This case is ongoing. 

- Date: The hearing was set on Mar. 5, 2025. 

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

- Amount: No financial award was specified.