Argüello sought judicial review of Canada Revenue Agency (CRA) decisions denying eligibility for Canada Recovery Benefit (CRB) and Canada Worker Lockdown Benefit (CWLB).
CRA's decisions were based on Argüello not meeting the $5,000 income requirement for 2019, 2020, 2021, or the 12 months preceding his first application. For CWLB, he also failed to establish he was not working for reasonable or COVID-19 related reasons.
Argüello contended that the CRA breached procedural fairness and incorrectly calculated his income.
Legal Issues:
CRB and CWLB Eligibility: Whether CRA's decisions on Argüello's ineligibility were reasonable.
Procedural Fairness: Evaluation of the CRA's compliance with procedural fairness in Argüello's case.
Judgment:
Judge: Denis Gascon
Decision: The judicial review application was allowed.
Reasoning:
The Court found CRA's decisions unreasonable in light of Argüello's specific circumstances and a breach of procedural fairness.
Argüello's amended 2019 tax return and additional receipts for services were not adequately considered.
CRA's decision-making process did not meet the standards of transparency, intelligibility, and procedural fairness.
Conclusion:
The Federal Court annulled the CRA’s decisions and ordered a re-examination of Argüello’s case by a new officer, emphasizing the need for reasonable and procedurally fair administrative decision-making. Argüello was awarded $500 in costs.
