ADEOLA MWANDALA v. CANADA EMERGENCY BENEFITS VALIDATION
MWANDALA, ADEOLA
Law Firm / Organization
Unrepresented
ATTORNEY GENERAL OF CANADA
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Colin Stephens

  1. Background:

    • Plaintiff: Adeola Mwandala.
    • Defendant: Attorney General of Canada.
    • Issue: Application for Judicial Review of the Canadian Revenue Agency's (CRA) decision to deny Mwandala the Canada Recovery Benefit (CRB).
    • Outcome: Judicial Review dismissed.
  2. Facts:

    • Mwandala, a self-employed artist, applied for CRB.
    • Her application underwent validation review. She submitted various documents to prove eligibility, including e-transfer receipts and a spreadsheet of her income.
    • CRA denied her CRB application, citing failure to meet the $5000 income requirement.
    • Mwandala requested a second review, which upheld the initial decision.
  3. Issues Raised:

    • Mwandala claimed the CRA's decision was erroneous and procedurally unfair.
    • She argued her submitted documents were sufficient and alleged the CRA's failure to consider her business methods was discriminatory.
    • Mwandala also contended procedural unfairness, asserting CRA did not conduct due diligence by contacting her clients, and her online account was locked, preventing further documentation submission.
  4. Court's Analysis:

    • The court agreed with the Attorney General of Canada that CRA's decision was reasonable and procedurally fair.
    • The court noted Mwandala did not provide additional evidence or explanations regarding her inability to produce invoices or receipts.
    • The court emphasized the responsibility of self-reporting and providing necessary information to CRA.
    • The court found no evidence corroborating that the bank transfers were self-employment income.
    • Constitutional arguments raised by Mwandala were not addressed due to lack of clear articulation and insufficient evidentiary basis.
  5. Conclusion:

    • The court dismissed the application for judicial review.
    • The style of cause was amended to identify the respondent correctly.
    • No costs were awarded.
  6. Key Principle: The onus is on the applicant to substantiate claims of eligibility for benefits, and failure to provide adequate documentation can result in denial of benefits. Procedural fairness requires the opportunity to be heard and provide necessary documentation, not for the reviewing agency to independently verify the applicant's claims.

Federal Court
T-784-22
Taxation
Respondent
13 April 2022