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Judicial review dismissed; CRA's finding of ineligibility for COVID-19 benefits due to lack of income proof was reasonable.
The applicant sought judicial review of two decisions by the Canada Revenue Agency finding her ineligible for the Canada Emergency Response Benefit (CERB) and the Canada Recovery Sickness Benefit (CRSB).
The CRA found she had not demonstrated the required minimum $5,000 of employment or self-employment income.
The Federal Court dismissed the application, finding the CRA's decisions reasonable as the applicant failed to provide sufficient proof, such as receipts or invoices, of the $6,000 in childcare income she claimed to have received in cash from her daughter.
The Court also held there was no breach of procedural fairness, as any potential flaws in the initial review were cured by the procedurally fair second review.