Subject: Judicial review of Canada Revenue Agency (CRA) decisions denying Sharon Ganesh's eligibility for Canada Emergency Response Benefit (CERB) and Canada Worker Lockdown Benefit (CWLB).
Details:
CERB Decision: Two assessments by CRA concluded Ganesh did not meet the minimum income requirement ($5000 before taxes from employment or self-employment in 2019, 2020, 2021, or 12 months prior to application).
CWLB Decision: Ganesh was found ineligible and did not initiate internal review process.
Legal Issues:
Procedural Fairness of CERB Decision: The court found no breach of procedural fairness in the CERB decision. Ganesh was adequately informed of income requirements and there was no evidence that additional documentation could have altered the decision.
Reasonableness of CERB Decision: The decision was deemed reasonable. The court noted that while Ganesh earned over $5000 gross, her net income did not meet the threshold. The interpretation of CERB legislation to consider "net" instead of "gross" income was found reasonable.
Judicial Review of CWLB Decision: The court viewed the judicial review of CWLB as premature since Ganesh did not exhaust all administrative remedies (she did not request a second review).
Judgment:
Madam Justice Azmudeh dismissed the application for judicial review.
Reasoning:
The CRA's decisions were within a reasonable framework.
Ganesh's frustration and disagreements with CERB's legal criteria did not equate to a breach of procedural fairness.
Ganesh's failure to pursue a second review for CWLB rendered the judicial review premature.
Costs: No award for costs was made.
Conclusion:
The application for judicial review was dismissed without costs. The court upheld the CRA’s decisions, finding them reasonable and procedurally fair.
