Lavigne sought judicial review of the Canada Revenue Agency's (CRA) decision denying her eligibility for the Canada Recovery Benefit (CRB).
CRA's decision was based on Lavigne not meeting the $5,000 net income criterion from self-employment in 2019, 2020, or in the 12 months preceding her first application, and not experiencing a 50% reduction in average weekly income due to COVID-19.
Lavigne argued the CRA’s income calculation was incorrect and did not adequately consider her income reduction, claiming a breach of procedural fairness.
Legal Issues:
CRB Eligibility: Whether the CRA’s decision on Lavigne’s ineligibility for CRB was reasonable.
Procedural Fairness: Evaluation of the CRA's adherence to procedural fairness in handling Lavigne's case.
Judgment:
Judge: Denis Gascon
Decision: The court dismissed Lavigne's application for judicial review.
Reasoning:
The court was not convinced that the CRA's decision was unreasonable or procedurally unfair.
Despite Lavigne’s frustration with seemingly contradictory treatment by the CRA following her amended 2019 tax return, the evidence was insufficient to deem the decision unreasonable.
The court recognized that Lavigne met neither the minimum income requirement nor the income reduction criterion for CRB eligibility.
Conclusion:
The Federal Court upheld the CRA’s decision, emphasizing the importance of meeting specific eligibility criteria for CRB and the adequacy of the procedural fairness provided in Lavigne's case.
