Aisha Nadeem v. Attorney General of Canada
NADEEM, AISHA
Law Firm / Organization
Unrepresented
ATTORNEY GENERAL OF CANADA
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Amin Nur

Law Firm / Organization
Government
Lawyer(s)

Valantina Amalraj

Background:

  • Nadeem sought judicial review of the Canada Revenue Agency's (CRA) decision denying her Canada Recovery Benefit (CRB) application. The CRA found she did not earn the minimum $5,000 income in 2019, 2020, or the 12 months preceding her application.
  • Nadeem applied for CRB for 27 two-week periods from September 27, 2020, to October 9, 2021, and submitted various documents to support her application.

Legal Issues:

  1. CRB Eligibility: Assessment of whether Nadeem met the income threshold for CRB eligibility.
  2. Procedural Fairness: Evaluation of the CRA's process in assessing and deciding Nadeem's CRB eligibility.

Judgment:

  • Judge: Mr. Justice Manson
  • Decision: The application was allowed.
  • Reasoning:
    • The Court found the CRA's decision unreasonable and procedurally unfair.
    • The CRA's reasons for the decision were inadequate, particularly in not considering all of Nadeem's income, including earnings from a "side job."
    • The Court disagreed with the CRA's rationale that income from a "side job" could not count towards the $5,000 threshold.
  • Remedial Action: The case was returned to a different CRA agent for reconsideration.
  • Costs: No costs were awarded.

Conclusion:

  • The Federal Court allowed Nadeem's application, emphasizing the need for a rational and fair assessment of all income sources in determining CRB eligibility. The decision highlights the importance of comprehensive consideration of evidence in administrative decision-making.
Federal Court
T-1062-22
Taxation
Applicant
26 May 2022