Background: Eva Latourell sought judicial review against Canada Revenue Agency (CRA) decisions denying her Canada Recovery Benefit (CRB) and Canada Worker Lockdown Benefit (CWLB) due to not meeting the $5,000 minimum income requirement.

Applicant's Argument: Latourell argued the decisions were unreasonable, citing her initial Canada Emergency Response Benefit (CERB) approval and a reassessment of her 2019 income.

Respondent's Argument: The Attorney General defended the CRA's decisions as reasonable, highlighting the requirements are based on net self-employment income, which Latourell did not meet for CRB and CWLB. They considered post-decision events, like the reassessment, irrelevant.

Court's Decision: The Court found CRA's decisions reasonable, emphasizing reasonableness as the review standard. Latourell's conflicting income and expense reports, and negative net self-employment income for relevant years, influenced this conclusion. The application for judicial review was dismissed without costs.