Mahmoud sought judicial review of Canada Revenue Agency (CRA) decisions regarding his eligibility for Canada Emergency Response Benefit (CERB), Canada Recovery Benefit (CRB), and Canada Worker Lockdown Benefit (CWLB). The CRA deemed him ineligible and demanded repayment.
Mahmoud confirmed his ineligibility for CWLB but contested the decisions on CERB and CRB.
The primary issue was whether the CRA's decision-making process breached procedural fairness.
Legal Issues:
Procedural Fairness: Whether Mahmoud was provided adequate opportunity and time to submit evidence for his CERB and CRB eligibility claims.
Reasonableness of Decisions: Assessing the reasonableness of the CRA’s decisions on CERB and CRB ineligibility.
Judgment:
Judge: Ekaterina Tsimberis
Decision: Judicial review application allowed.
Reasoning:
The Court found a breach of procedural fairness, as Mahmoud was not given sufficient time to gather necessary evidence from third parties.
The CRA's officer provided Mahmoud only one additional day, which was inadequate for him to obtain evidence from previous employers.
Remedial Action: The matters were remitted for redetermination by a different CRA officer.
Costs: Mahmoud was awarded $500 in costs.
Conclusion:
The Federal Court set aside the CRA’s decisions on CERB and CRB, emphasizing the importance of procedural fairness in administrative decision-making, particularly regarding the opportunity for applicants to adequately gather and submit evidence in support of their claims.
