ROBERT SAMERY v. AGC
Robert Samery
Law Firm / Organization
Unrepresented
Attorney General of Canada
Law Firm / Organization
Department of Justice Canada
Lawyer(s)

Jacky Cheung

Background:

  • Samery applied for the Canada Recovery Benefit (CRB) for several periods in 2020 and 2021.
  • The Canada Revenue Agency (CRA) denied his application, stating he did not meet the $5,000 income threshold in 2019, 2020, or the 12 months preceding his application.
  • Samery submitted evidence, including a cheque for $5,085, but did not provide adequate corresponding bank statements.

Legal Issues:

  1. CRB Eligibility: Determining if Samery met the income requirement for CRB eligibility.
  2. Evidence Sufficiency: Evaluating the adequacy of Samery's evidence in supporting his claim.

Judgment:

  • Judge: Mr. Justice Manson
  • Decision: Application for judicial review dismissed.
  • Reasoning:
    • The Court found the CRA's decision reasonable.
    • Samery's 2019 and 2020 tax documents showed negative net commission income.
    • The Court determined that the evidence provided, including a heavily redacted bank statement and a cheque, was insufficient to establish eligibility.
  • Costs: No costs were awarded.

Conclusion:

  • The Federal Court upheld the CRA's decision, emphasizing the importance of providing clear, unredacted, and convincing evidence to meet the eligibility requirements for benefits like the CRB.
Federal Court
T-585-22
Taxation
Respondent
16 March 2022