Applicant
Respondent
Case Overview: Silvia Dumbrava sought judicial review of decisions denying her claims for the Canada Emergency Response Benefit (CERB) and the Canada Recovery Benefit (CRB).
Initial CRA Decision: The Canada Revenue Agency (CRA) determined Dumbrava did not meet the minimum income requirement of $5,000 for eligibility in 2019, 2020, or the 12 months prior to her application.
Judicial Review Outcome: The court dismissed Dumbrava's application for judicial review.
Court's Reasoning: The court found the CRA's decisions reasonable and aligned with established eligibility criteria, lacking evidence of procedural shortcomings.
Background: Dumbrava was a student and part-time worker for her father, a real estate agent. She sought CERB and CRB for multiple periods in 2020 and 2021.
CRA Review Process: The CRA conducted eligibility reviews, concluding Dumbrava failed to demonstrate she met all eligibility criteria, including income requirements and cessation of work due to COVID-19.
Applicant's Evidence: Dumbrava provided invoices and a tax slip as proof of income, but the CRA deemed them insufficient, particularly given the familial relationship with her employer.
Court's Analysis: The court evaluated the decision's reasonableness, noting the burden of proof was on Dumbrava to demonstrate the decision's unreasonableness.
Conclusion and Costs: The court found the CRA's decisions reasonable and dismissed the application for judicial review without costs.
Court
Federal CourtCase Number
T-2731-22Practice Area
TaxationAmount
Winner
RespondentTrial Start Date
30 December 2022Download documents