MOHAMMAD REZA NASSER v. THE MINISTER OF NATIONAL REVENUE
Mohammad Reza Nasser
Law Firm / Organization
Unrepresented
Attorney General of Canada
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Raphael Clément

Background:

  • Nasser applied for the Canada Recovery Benefit (CRB). The Canada Revenue Agency (CRA) determined he was ineligible as he did not provide sufficient evidence of earning at least $5,000 in 2019, 2020, or the 12 months before his first application.
  • Nasser provided a bank statement showing a $5,500 deposit in 2019 but failed to connect this deposit to his self-employment in church ministry services.
  • Nasser argued that the CRA breached procedural fairness by not informing him of what documents other than an invoice he could have provided as proof of his $5,500 income in 2019.

Legal Issues:

  1. Procedural Fairness Breach: Whether the CRA breached procedural fairness in handling Nasser's CRB application.
  2. Sufficiency of Evidence: Evaluation of the adequacy of Nasser's evidence supporting his CRB eligibility claim.

Judgment:

  • Judge: Madam Justice Sadrehashemi
  • Decision: Judicial review allowed.
  • Reasoning:
    • The CRA handled Nasser's case in a procedurally unfair manner. Nasser was not informed adequately about the types of documents he could provide other than an invoice to demonstrate his employment income.
    • The CRA’s failure to provide clear guidance left Nasser with an incorrect understanding of the eligibility requirement, leading to the procedural fairness breach.
  • Remedial Action: The case was remitted for redetermination by a different CRA officer.
  • Costs: No costs awarded.

Conclusion:

  • The Federal Court granted the judicial review, emphasizing the importance of clear communication and guidance in administrative processes, particularly in cases where applicants may not fully understand the requirements or types of acceptable evidence for benefit eligibility.
Federal Court
T-2222-22
Taxation
Applicant
25 October 2022