RACHEL-NOÉMI LEVESQUE v. AGC
Rachel-Noémi Levesque
Law Firm / Organization
Unrepresented
ATTORNEY GENERAL OF CANADA
Law Firm / Organization
Department of Justice Canada
  1. Levesque's Request: Sought judicial review of a CRA decision denying her CRCB eligibility for certain periods and requesting repayment of CAD 2,500 received during ineligibility.
  2. CRA Decision: Based on a Third-Level review, it was decided Levesque was not eligible for CRCB due to not meeting key criteria.
  3. Eligibility Criteria in Question:
    • Her work week was not reduced by at least 50% due to caregiving.
    • She was not a caregiver for reasons related to COVID-19.
  4. Circumstances:
    • Levesque was on maternity leave and later transferred parental benefits to her husband.
    • The husband was home full-time, receiving QPIP benefits, and caring for their child.
  5. Court's Analysis:
    • The decision focused on whether Levesque's work week was indeed reduced by 50% due to caregiving and if her caregiving was directly related to COVID-19.
    • The court upheld the Officer’s decision, finding it reasonable based on the evidence and criteria.

Conclusion:

  • Judgment: The application for judicial review was dismissed.
  • Repayment: Levesque was ordered to repay CAD 2,500 for periods she was deemed ineligible.
  • Costs: No costs were awarded.
Federal Court
T-1777-22
Taxation
$ 2,500
Respondent
30 August 2022