- Parties: The appellant was Total Energy Services Inc. The respondent was His Majesty the King. 

- Subject Matter: This appeal challenged a Tax Court of Canada  judgment dismissing the appellant's appeal of reassessments of its 2010 and 2011 taxation years made under the Income Tax Act, 1985 (ITA). The appeal alleged that the Tax Court judge made a legal error by applying the wrong test to conclude that the appellant misused or abused s. 111(5) or any other similar ITA provision for the purposes of s. 245(4). This case is ongoing. 

- Date: The hearing was set on Apr. 2, 2025. 

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

- Amount: No financial award was specified.