Case Overview:

• Rehman sought judicial review of decisions made by the Canada Revenue Agency (CRA), denying her eligibility for various emergency benefits (CERB, CRB, CRSB, CRCB) related to the COVID-19 pandemic. The denial was based on her failure to demonstrate the required income threshold.

Key Legal Points:

1. Benefits' Income Requirements: Eligibility for these benefits required a minimum income of $5,000 in employment or self-employment before applying.
2. CRA's Validation Process: CRA requested documentation to substantiate Rehman's claims for the benefits.
3. Evidence Submitted by Rehman: She provided evidence of income replacement benefits from an accident, income from self-employment, and stated having a child in April 2020 as grounds for CRCB eligibility.
4. CRA's Decision: The CRA found her evidence insufficient, determining that she did not meet the required income threshold.

Court's Analysis and Decision:

• Review of Evidence: The Court agreed with the CRA, finding no evidence that the income replacement benefits or self-employment income met the legislative requirements for the benefits.
• Standard of Review: The Court applied a reasonableness standard, assessing whether the CRA's decisions were justified and coherent in light of the evidence and legal constraints.
• Conclusion on CRA's Decision: The Court found the CRA's decisions reasonable and dismissed Rehman's application.

Conclusion:

• The Federal Court dismissed the application for judicial review, upholding the CRA's decisions as reasonable. The judgment was issued without costs.