- Parties: The applicant was Maggie Nicola Ibrahim. The respondent was the Attorney General of Canada. 

- Subject Matter: The applicant applied for and received the Canada Recovery Benefit (CRB) for the 28 two-week periods from Sept. 27, 2020 to Oct. 23, 2021. On Apr. 22, 2022, in the first decision, the Canada Revenue Agency (CRA) found the applicant ineligible for the CRB for the entire 28 two-week periods. On Jan. 13, 2023, in the second decision, an officer confirmed that the applicant was ineligible for the CRB. The officer determined that she failed to provide sufficient documents to demonstrate that she earned at least $5,000 of income from employment or self-employment in 2019, in 2020, or in the 12-month period before the day when she applied for the CRB. The officer also found that she was not working for reasons unrelated to COVID-19. The applicant sought judicial review of the second decision. 

- Ruling: The court ruled in the respondent’s favour and dismissed the judicial review application. The court held that the officer made a reasonable decision without any procedural fairness breach. The court rejected the applicant’s argument that the second decision was unreasonable for failing to consider her honest belief in her eligibility and the extraordinary circumstances of the COVID-19 pandemic. 

- Date: The hearing was set on Sept. 26, 2023. The court released its decision on Oct. 11, 2023. 

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

- Amount: The court made no costs order.