Sun v. Canada (Attorney General)
Aijun Sun
Law Firm / Organization
Unrepresented
Attorney General of Canada

- Parties: The appellant was Aijun Sun. The respondent was the Attorney General of Canada.

- Subject Matter: The Canada Revenue Agency decided that the appellant failed to satisfy two eligibility requirements for the benefits that she received under s. 3 of the Canada Recovery Benefits Act, 2020 and required her to repay these benefits. First, she allegedly did not earn at least $5,000 of employment or net self-employment income before taxes. Second, she allegedly did not have a 50-percent reduction in her average weekly income compared with the previous year due to COVID-19. The Federal Court dismissed her judicial review application challenging this decision. She appealed the Federal Court’s decision.

- Ruling: The appeal court ruled in the respondent’s favour and dismissed the appeal. The appeal court found the Agency’s decision reasonable. First, the appeal court held that the Agency’s decision had basis in findings supported by an acceptable and defensible view of the evidence and the law. Second, the appeal court ruled that procedural unfairness did not subvert the Agency’s decision. The appeal court noted that the Agency gave the appellant a full and fair opportunity to make submissions and considered her submissions when making its decision.

- Date: The hearing was set on Sept. 19, 2024. The court released its decision on Sept. 19, 2024.

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

- Amount: The appeal court awarded an unspecified amount of costs.

Federal Court of Appeal
A-274-23
Taxation
$ 0
Respondent
13 October 2023