Background: Sohail Yousof applied for the Canada Recovery Benefit (CRB) for two periods in 2020 and 2021. The Canada Revenue Agency (CRA) reviewed his applications and determined he was not eligible for CRB as he had not earned at least $5,000 in income in 2019, 2020, or the 12 months before his first application.

Judicial Review: Yousof sought judicial review of the CRA's decision.

CRA's Position: The CRA confirmed their original decision, stating Yousof did not meet the income requirement for CRB eligibility.

Applicant's Evidence: Yousof provided invoices, calculations, and tax return information to support his income claims. He explained that he did not have a bank account and could not deposit funds from invoices.

Court's Analysis:

• The court found the CRA's decision unreasonable.
• It noted that Yousof provided types of proof listed in the CRA guidelines as acceptable for income verification.
• The court recognized that requiring bank statements, which Yousof could not provide, was an unreasonable demand.

Outcome:

• The court allowed Yousof's application for judicial review.
• The matter was referred back for redetermination by a different decision-maker.
• The court ordered the respondent to pay Yousof costs of $800.