DEBBIE MAE RUSSELL v. AGC
RUSSELL, DEBBIE MAE
Law Firm / Organization
Murchison Thomson & Clarke LLP
Lawyer(s)

Ravnett Rakhra

ATTORNEY GENERAL OF CANADA
Law Firm / Organization
Attorney General of Canada
  • Case Overview: Debbie Mae Russell applied for judicial review of a negative Canada Recovery Benefit (CRB) decision. The Respondent (Attorney General of Canada) conceded that the application should be granted but disputed Russell's claim for costs.

  • Background: Russell started a pet photography business in late 2019. In January 2020, her trailer containing business documents was stolen. She received CRB payments between September 2020 and May 2021, initially found ineligible for each period, then eligible upon secondary review.

  • CRA's Assessment: The Canada Revenue Agency (CRA) assigned an agent to assess Russell's eligibility. After various reviews and correspondence, the CRA concluded Russell did not meet the income criteria for CRB.

  • Judicial Review and Costs:

    • The Respondent conceded the decision was unreasonable, similar to other cases where CRA's approach was found lacking.
    • The court granted the application and remitted the matter for reconsideration by a different agent.
    • Russell sought $2,500 for legal fees plus disbursements, while the Respondent offered to reimburse filing fees.
    • The court awarded Russell $1,500.00 in costs, including a lump sum for legal fees and disbursements.
  • Conclusion: The application for judicial review was granted, with the matter remitted for fresh consideration by a different CRA agent, and costs awarded to the applicant.

Federal Court
T-1991-22
Taxation
$ 1,500
Applicant
13 April 2022