Case Background: Tressa Marie Mitchell applied for and received the Canada Emergency Response Benefit (CERB) for seven periods between March 15, 2020, and September 26, 2020.

CRA's Review and Decision: The Canada Revenue Agency (CRA) initially accepted and paid out Mitchell's CERB application. However, upon review, the CRA informed Mitchell on January 6, 2021, that she was ineligible for CERB as she had not earned a total income of at least $5,000 in 2019 or the 12 months preceding her application.

Subsequent Reviews and Applicant's Response: Mitchell requested a review of this decision, and a different CRA officer conducted a second level review, concluding that Mitchell was not eligible for CERB because she voluntarily ceased working for reasons not related to COVID-19. Mitchell, self-represented, sought judicial review of this decision.

Court's Analysis: The court found the CRA's decision to be unreasonable, lacking transparency, accountability, and justification. The court noted that the decision did not provide reasons as to why the officer concluded Mitchell "voluntarily ceased working for reasons not related to COVID-19," despite having evidence of her medical condition and COVID leave status.

Court's Judgment: The court allowed Mitchell's application for judicial review. It concluded that the CRA's decision was unreasonable and referred the matter back for redetermination by a different decision-maker. The judgment did not order costs.