Executive Summary: Key Legal and Evidentiary Issues

• CRA refused a second review of CERB and CRB eligibility as the request was filed late.

• Applicant argued procedural fairness was breached and that she never requested a second review.

• Court confirmed it could not reassess CRA’s original eligibility decisions in this proceeding.

• Judicial review applied the reasonableness standard, deferring to CRA’s interpretation.

• Applicant’s September 2023 letter was reasonably treated by CRA as a late second review request.

• The court dismissed the application with no costs awarded.

Facts and outcome of the case

Background of benefits application

The applicant, a self-employed individual in the events and funeral sector, applied for and received Canada Emergency Response Benefit (CERB) and Canada Recovery Benefit (CRB) payments between March 2020 and October 2021. Like many recipients, she was initially paid before her eligibility was fully verified. The CRA later reviewed her file and requested documentation to confirm she met the requirement of earning at least $5,000 in the relevant period. After assessing the documents and tax records, the CRA determined she had not met the income threshold and issued eligibility decisions in February 2023 requiring repayment.

Request for further review

The CRA’s February 2023 decisions allowed the applicant 30 days to request a second review. Several months later, in September 2023, she sent a letter to the CRA asking for assistance with her file and repayment demands. Although she did not expressly request a “second review,” the CRA treated this correspondence as a late review request and denied it in June 2024.

Arguments before the court

The applicant sought judicial review of the June 2024 denial, claiming the CRA acted unfairly, misrepresented the timing and content of her submissions, and wrongly interpreted her letter. She also argued that CRA’s communications had been confusing and procedurally defective. The CRA countered that it acted fairly, its decision was reasonable, and the court lacked jurisdiction to reconsider the original eligibility findings.

Court’s analysis

The court held that the only issue before it was the June 2024 decision, not the February 2023 eligibility findings. It found no basis to overturn the CRA’s interpretation of the September 2023 letter as a late review request. The court emphasized that judicial review is limited to assessing the legality and reasonableness of administrative decisions, not reweighing evidence or substituting its own judgment on benefit eligibility. The CRA’s decision was found to be coherent, rational, and procedurally fair.

Final outcome

The application for judicial review was dismissed. The winning party was the Canada Revenue Agency. No damages or costs were awarded, as the CRA did not seek costs.