Law360 Canada ( February 26, 2025, 8:03 AM EST) -- Application by Applicant for judicial review of the Canadian Revenue Agency's ("CRA") two decisions finding her ineligible for the Canada Recovery Benefit ("CRB") and the Canada Emergency Response Benefit ("CERB"). The Court's review focused solely on the CRB decision, as the Applicant had already received relief from CERB overpayments. The Applicant, a graphic artist and art director, operated two businesses significantly impacted by COVID-19. She applied for and received CRB for periods between September 27, 2020, and October 9, 2021. The CRA requested supporting documents to verify her income eligibility for CRB. Despite submitting the required documents, the CRA found her ineligible, citing insufficient proof of meeting the $5,000 income threshold. The Applicant requested a second review, providing additional documentation and an amended tax return prepared by her accountant. The second CRA reviewer held several calls with the Applicant and considered her submissions but ultimately upheld the initial decision, stating that she did not meet the CRB income criteria. The Applicant argued that the CRA's decision was unreasonable and procedurally unfair. She claimed that the CRA failed to consider relevant evidence, including her amended tax return, and that the CRB eligibility criteria were confusing and not well communicated. She also alleged that the CRA's case notes created bias against her and that the CRA unreasonably disallowed her income from the PEI Program and failed to consider relevant evidence, including her T1 Adjustment....