- Parties: The applicant was Shiraz Virani. The respondents were the Attorney General of Canada and Canada Revenue Agency. 

- Subject Matter: The applicant, self-employed as a book-keeper, applied for the Canada Recovery Benefit (CRB). The Canada Revenue Agency (CRA) informed him that he did not meet the eligibility criteria to qualify for the CRB since he did not earn at least $5,000 (before taxes) of employment or net self-employment income in 2019, in 2020, or in the 12 months before the date of his first application. He sought judicial review of the CRA’s second decision, which denied the CRB after his successful judicial review of the CRA’s first decision denying the benefit. 

- Ruling: The court ruled in the respondent’s favour and dismissed the judicial review application. The court held that the CRA’s second decision finding that the applicant did not meet the income eligibility criteria for the CRB was reasonable and procedurally fair. The court determined that the applicant was informed of the case that he had to meet and received a full opportunity to provide the requested documents for his CRB application. The court rejected the applicant’s argument that the CRA had no right to request additional documents. The court noted that the legislation and the guidelines clearly gave the CRA that power. 

- Date: The hearing was set on Nov. 8, 2023. The court released its decision on Dec. 21, 2023. 

- Venue: This was a federal case before the Federal Court. 

- Amount: The court awarded no costs.