- Parties: The applicant was Stanislawa Wojtasik. The respondent was the Attorney General of Canada. 

- Subject Matter: The applicant applied for the Canada Emergency Response Benefit (CERB) and the Canada Recovery Benefit (CRB). To show that she qualified financially, she gave the Canada Revenue Agency (CRA) documentation showing that she earned income working as a babysitter and housekeeper for her daughter and her son-in-law between January and March 2020. Two decisions denied her entitlement to the claimed benefits on Apr. 7, 2023. She applied for judicial review of these decisions. 

- Ruling: The court ruled in the applicant’s favour, allowed the judicial review applications, set aside the decisions dated Apr. 7, 2023, and remitted the matters for reconsideration by a different decision-maker. The court found the CRA officer’s conclusion unreasonable in a key respect. The officer never considered the fact that, in the applicant’s 2020 tax return, she reported and paid taxes on the self-employment income on which she was relying to establish her entitlement to CERB and CRB benefits, the court said. This information was available to the officer, given that the records contained relevant excerpts of the tax return, and was capable of corroborating the applicant’s claim that she earned sufficient income to qualify for the benefits, the court added. 

- Date: The hearing was set on Nov. 7, 2023. The court released its decision on Apr. 24, 2024. 

- Venue: This was a federal case before the Federal Court. 

- Amount: The court awarded no costs as the applicant requested none.