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Judicial review dismissed; CRA reasonably found applicant ineligible for CERB and CRB based on insufficient evidence of reduced income.
The applicant sought judicial review of two Canada Revenue Agency decisions declaring him ineligible for the Canada Emergency Response Benefit (CERB) and the Canada Recovery Benefit (CRB).
The CRA concluded the applicant had not ceased working due to COVID-19 (for CERB) and had not experienced a 50% reduction in average weekly income (for CRB).
The Federal Court found the decisions were reasonable, noting inconsistencies in the applicant's dividend income evidence and the fact that he voluntarily chose not to pay himself dividends.
The Court also held there was no breach of procedural fairness, as the applicant was informed of the eligibility concerns and given opportunities to respond.
