• CASES

    Search by

ROBERT SAMERY v. AGC

Background:

  • Samery applied for the Canada Recovery Benefit (CRB) for several periods in 2020 and 2021.
  • The Canada Revenue Agency (CRA) denied his application, stating he did not meet the $5,000 income threshold in 2019, 2020, or the 12 months preceding his application.
  • Samery submitted evidence, including a cheque for $5,085, but did not provide adequate corresponding bank statements.

Legal Issues:

  1. CRB Eligibility: Determining if Samery met the income requirement for CRB eligibility.
  2. Evidence Sufficiency: Evaluating the adequacy of Samery's evidence in supporting his claim.

Judgment:

  • Judge: Mr. Justice Manson
  • Decision: Application for judicial review dismissed.
  • Reasoning:
    • The Court found the CRA's decision reasonable.
    • Samery's 2019 and 2020 tax documents showed negative net commission income.
    • The Court determined that the evidence provided, including a heavily redacted bank statement and a cheque, was insufficient to establish eligibility.
  • Costs: No costs were awarded.

Conclusion:

  • The Federal Court upheld the CRA's decision, emphasizing the importance of providing clear, unredacted, and convincing evidence to meet the eligibility requirements for benefits like the CRB.
Robert Samery
Law Firm / Organization
Unrepresented
Attorney General of Canada
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Jacky Cheung

Federal Court
T-585-22
Taxation
Not specified/Unspecified
Respondent
16 March 2022