Case Context:

• Rémy Élie Loeb, a real estate broker, contested decisions regarding his ineligibility for the Canada Emergency Response Benefit (CERB) and Canada Recovery Benefit (CRB).
• Loeb received CERB for six periods and CRB for 24 periods in 2020 and 2021.
• The Canada Revenue Agency (CRA) conducted a review of Loeb's eligibility in June 2022.
• CRA requested proof of independent work income exceeding $5,000.

Key Issues:

1. Work Cessation or Income Reduction:

   • The decision-maker concluded Loeb didn't stop working or face income reduction due to COVID-19.
   • For CERB eligibility, he didn't prove the required independent income of at least $5,000 prior to the claim.
   • For CRB, Loeb couldn’t demonstrate a 50% reduction in weekly income due to the pandemic.

2. Minimum Income of $5,000:

   • Loeb failed to prove independent income of at least $5,000 for 2019 or in the 12 months before his first CERB claim.
   • His revised income statements for 2019, 2020, and 2021 were considered, but were insufficient to establish eligibility.

3. Procedural Fairness:

   • Loeb's allegations about CRA's failure to clarify proof requirements for income reduction were not substantiated.

Court's Decision:

• The court found the decisions regarding Loeb's ineligibility for CERB and CRB to be reasonable.
• Loeb's requests for judicial review of these decisions were rejected.
• Loeb was ordered to pay $500 in costs.

Conclusion:

• The court upheld the administrative decisions, confirming Loeb's ineligibility for both CERB and CRB due to insufficient proof of required income and inability to demonstrate necessary work cessation or significant income reduction due to COVID-19.