Case Overview:

• Judicial Review Application: Abdul sought judicial review of the CRA's decision denying him eligibility for the Canada Recovery Benefit (CRB) for several periods in 2021. The CRA's decision was based on Abdul not meeting the income threshold requirement for CRB.

Key Legal Points:

1. CRB Income Requirement: The CRB required a minimum of $5,000 in employment or self-employment income before applying.
2. CRA's Assessment: The CRA concluded Abdul did not meet this requirement.
3. Abdul's Submission: Abdul presented invoices from his catering business as evidence, but the CRA officer noted they lacked customer names or addresses.
4. Respondent's Concession: The Respondent admitted that the CRA's decision was unreasonable for failing to properly consider the provided invoices.

Court's Analysis and Decision:

• Evidence Review: The Court acknowledged that the invoices appeared to include customer names and numbers, suggesting a lack of proper consideration by the CRA.
• Decision's Reasonableness: The Court found the CRA's decision to be unreasonable and set it aside.
• Remittal for Reconsideration: The case was remitted to a different CRA officer for fresh review, instructing proper consideration of all documentation supporting Abdul's CRB eligibility.

Conclusion:

• The Federal Court granted Abdul's application for judicial review, ordering the case be reconsidered by a different officer. The Court's judgment was issued without awarding costs.