Jing You applied for the Canada Recovery Benefit (CRB) for the period between September 27, 2020, and October 9, 2021.
The Canada Revenue Agency (CRA) reviewed her applications and informed her on October 3, 2022, that she was ineligible for CRB as she did not meet the minimum income requirement of $5,000 (before taxes) from employment or net self-employment income in 2019, 2020, or in the 12 months preceding her first application.
Legal Issues:
CRB Eligibility: Whether You met the income requirements for CRB eligibility.
Assessment of Evidence: Evaluation of the adequacy of You's evidence to substantiate her income claims.
Judgment:
Judge: The Honourable Madam Justice Elliott
Decision: The application for judicial review was dismissed.
Reasoning:
The decision by CRA was found reasonable, transparent, and justifiable.
You's evidence, including a December 2019 bank statement showing deposits but lacking supporting documentation, was insufficient to prove eligibility for CRB.
The Court noted that You had not provided adequate documentation to demonstrate a net business income over $5,000.
Conclusion:
The Federal Court upheld the CRA’s decision, emphasizing the need for clear and substantial evidence to support eligibility for benefits like CRB. The case highlights the importance of satisfying specific statutory requirements and providing thorough documentation in benefit applications.
