The Federal Court quashed a CRA CERB eligibility denial because the reviewer failed to address material bank and tax records explaining when income was earned.
The Federal Court allowed judicial review of a CERB ineligibility decision, finding the CRA agent failed to engage with gross-versus-net income and summer employment arguments.
The Federal Court upheld CRA’s CERB ineligibility decision against Jason Verma, finding the review procedurally fair and reasonable and dismissing judicial review.
Federal Court granted judicial review of CRA denials of CERB and CRB to Bianca Potvin, finding the reasons insufficiently transparent and remitting the matter for reconsideration.
Federal Court dismissed judicial review of a CRA second review decision denying CERB, CRB, and CWLB, finding the decision reasonable and procedurally fair.
The Federal Court found CRA benefit ineligibility decisions unreasonable and procedurally unfair, then quashed them and remitted the matter for redetermination.
The Federal Court granted judicial review on procedural fairness grounds, remitting a CERB/CRB eligibility decision for redetermination by a different decision maker.
The Federal Court quashed CRA decisions denying CERB and CRCB, finding the process unreasonable and procedurally unfair, and remitted the matter for redetermination.
Judicial review of a CERB ineligibility decision was granted because the CRA agent failed to meaningfully address the applicant's central COVID-19 disruption evidence.
The CRA's written July 25, 2024 decisions were reasonable: the CRA officer reasonably concluded Mr. Li did not demonstrate at least $5,000 of net self-employment income for the relevant periods, properly declined to rely on the documentation provided without additional proof of actual income, and the ITA attribution rules do not change the distinct statutory eligibility requirements for CERB and CRB; the review process was procedurally fair.