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Judicial review of CRB eligibility decision allowed; CRA officer failed to reasonably assess pandemic's economic impact on taxi driving.
The applicant, a former taxi driver, applied for judicial review of a Canada Revenue Agency officer's decision that he was ineligible for the Canada Recovery Benefit.
The officer found the applicant left his job voluntarily without medical reasons and that safety measures had been implemented in taxis.
The Federal Court held the decision was unreasonable because the officer failed to grapple meaningfully with the applicant's explanation that it was not financially viable to work as a taxi driver during the pandemic.
The application for judicial review was allowed and the matter remitted to another officer.