ANDREW CLARKE v. ATTORNEY GENERAL OF CANADA
ANDREW CLARKE
Law Firm / Organization
Unrepresented
ATTORNEY GENERAL OF CANADA
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Grigor Grigorian

Background:

  • Clarke applied for the Canada Recovery Benefit (CRB). The Canada Revenue Agency (CRA) determined he was ineligible because he voluntarily quit his job.
  • The Respondent conceded that Clarke was not given an opportunity to make submissions on the reasonableness of leaving his job, and that the decision was procedurally unfair.
  • Clarke requested the Court to remit the matter back to the CRA, instructing them on his eligibility for CRB, and sought costs against the CRA.

Key Legal Issues:

  1. CRB Eligibility: Whether Clarke was eligible for the CRB, particularly in light of the procedural fairness issues.
  2. Procedural Fairness: Assessment of the CRA’s decision-making process, given the lack of opportunity for Clarke to make relevant submissions.
  3. Remedial Actions: Determining the appropriate course of action following the identification of procedural unfairness.

Judgment:

  • Judge: The Honourable Madam Justice Elliott
  • Decision: Application for judicial review allowed.
  • Reasoning:
    • The Court agreed that Clarke should have been given the opportunity to address the issue of his voluntary job resignation during the CRA's review process.
    • The Court set aside the decision and referred the matter back for redetermination by a different CRA officer.
    • Clarke was encouraged to make further submissions and provide additional documentation on redetermination.
  • Costs: Clarke's claim for costs, other than out-of-pocket disbursements, to be determined by the assessment officer.

Conclusion:

  • The Federal Court allowed Clarke’s application for judicial review, emphasizing the need for procedural fairness in administrative decision-making, especially in cases involving benefits like CRB. The case underscores the importance of allowing applicants to fully present their case in such proceedings.
Federal Court
T-222-22
Taxation
Applicant
07 February 2022