Background: Chitra Ramanathan, the applicant, challenged a Canada Revenue Agency (CRA) decision denying her benefits under the Canada Recovery Benefits Act due to not meeting income criteria.

CRA's Decision: CRA determined Ramanathan did not earn at least $5,000 in 2019, 2020, or the 12 months before her application, thus ineligible for benefits.

Applicant's Position: Ramanathan argued the decision lacked procedural fairness and was unreasonable, claiming her income met eligibility criteria.

Procedural History: After initial benefit receipt, CRA's review concluded Ramanathan ineligible. She contacted CRA multiple times and submitted additional documents, including a Notice of Assessment and bank statements.

Court's Analysis: The court focused on whether CRA provided procedural fairness in its review process.

Judgment: The court set aside CRA's decision, finding a lack of procedural fairness. Ramanathan's case was remitted back to CRA for redetermination by a different officer.

Additional Remedies: While Ramanathan requested further remedies, the court did not grant these, leaving eligibility determination to CRA upon redetermination.

Costs: The court ordered the respondent to pay Ramanathan $250.00 in costs.