- Parties: The applicant was Mariana Polonyova. The respondent was the Attorney General of Canada. 

- Subject Matter: The applicant, who was laid off from her bookkeeping job in September 2020, applied for the Canada Recovery Benefit (CRB) for nine two-week periods from Sept. 27, 2020–Jan. 30, 2021. An agent of the Canada Revenue Agency (CRA) found her ineligible to receive the CRB for periods 1 and 9–20 because she did not have a 50-percent reduction in her average weekly income compared with the previous year due to COVID-19. The agent deemed her eligible for the CRB for periods 2–7 and 21–28. The applicant sought judicial review of the decision. She argued that the agent failed to consider all the documentation that she submitted to the CRA. 

- Ruling: The court partly allowed the judicial review application. The court set aside the CRA decision dated May 10, 2023 only relating to the denial of the CRB for the applicant for period 1 of the CRB (Sept. 27, 2020–Oct. 10, 2020) but maintained the decision in all other respects. The court held that the agent’s denial of CRB benefits for period 1 of the CRB was neither intelligible nor justified. However, the court found no reviewable error in the agent’s analysis and conclusions for periods 9-20 of the CRB. 

- Date: The hearing was set on Nov. 14, 2023. The court released its decision on Jan. 15, 2024. 

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

- Amount: The court awarded no costs.