- Parties: The applicant was Janie Grandmont. The respondent was the Attorney General of Canada. 

- Subject Matter: On Jan. 10, 2022, the Canada Revenue Agency (CRA) issued a decision finding the applicant ineligible for the Canada Recovery Benefit (CRB). The CRA determined that she did not earn at least $5,000 in employment income or net self-employment income in 2019, in 2020, or in the 12 months before her first application’s date; voluntarily left her job; was not working for reasons other than COVID-19; was capable of working but was not seeking employment; and had not experienced a 50-percent reduction in her average weekly income from the previous year for COVID-19-related reasons. She sought judicial review of the CRA’s decision. She argued that the decision was unreasonable because the CRA erred in calculating her employment income and in determining that she was no longer working for a reason other than COVID-19. 

- Ruling: The court ruled in the respondent’s favour and dismissed the judicial review application. The court held that the applicant failed to characterize the CRA’s decision as unreasonable. The court concluded that the decision was based on an internally coherent and rational chain of analysis and was justified in relation to the facts and law constraining the decision-maker. 

- Date: The hearing was set on Oct. 26, 2023. The court released its decision on Dec. 28, 2023. 

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

- Amount: The court awarded no costs as the respondent was not seeking costs.