- Parties: The applicant was Farhat J. Khalid. The respondent was the Attorney General of Canada. 

- Subject Matter: On Oct. 18, 2021, the first decision of the Canada Revenue Agency (CRA) informed the applicant that she was ineligible for the Canada Recovery Benefit (CRB) from Sept. 27, 2020 to Oct. 23, 2021. The applicant requested a review. A different CRA officer conducted the second-level review and issued the second decision on Apr. 11, 2022, which found the applicant ineligible for the CRB on the basis that she failed to provide sufficient documents to demonstrate that she earned at least $5,000 of income from employment or self-employment in 2019, in 2020, or in the 12-month period preceding the day of her CRB application. The applicant sought judicial review of the second decision. 

- Ruling: The court ruled in the respondent’s favour and dismissed the judicial review application. The court found the second decision reasonable. The court held that the applicant’s submissions failed to show any reviewable errors arising from this decision. The court noted that the applicant was only disagreeing with the officer’s refusal to consider her income from running an Airbnb eligible income. The court said that the Canada Recovery Benefits Act, 2020 made clear which types of income were eligible for the CRB. 

- Date: The hearing was set on Sept. 21, 2023. The court released its decision on Oct. 11, 2023. 

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

- Amount: The court made no costs order.