Federal Court Upholds CERB Decision, Declares CRB Unfair

Date:20260519 Docket: T-1720-25 Citation: 2026 FC 634 Ottawa, Ontario, May 19, 2026 PRESENT: Madam Justice Azmudeh BETWEEN: [NAME] Applicant and [NAME] OF CANADA Respondent

REASONS AND

JUDGMENT I. Overview [ 1 ] The Applicant, [NAME] ([NAME]) challenges an April 29, 2025 decision (Decision) by an officer (Officer) of the Canada Revenue Agency (CRA) advising that after a second review, he did not meet the eligibility criteria to receive the Canada Emergency Response Benefit (CERB) and Canada Recovery Benefit (CRB). [ 2 ] [NAME] had applied for CERB for five four-week periods from March 15, 2020 to August 1, 2020. The determinative issue for the Officer to deny the benefit was that [NAME] had earned $1,000 or [NAME] in employment or self-employment income during each eligibility period, and that he had not stopped working or have his hours reduced for reasons related to COVID-19. [ 3 ] [NAME] had also applied for CRB for 22 two-week periods from November 22, 2020 to October 9, 2021. The determinative issue for the Officer to deny the benefit was that [NAME] did not have a 50% reduction in his average weekly income compared to the previous year due to COVID-19.

II. Standard of Review [ 4 ] The standard of review applicable in this case is reasonableness ( [NAME] v Canada ([NAME]), 2022 FC 139 at paras 15–16). The parties [NAME] not dispute this. [ 5 ] When the applicable standard of review is reasonableness, the role of a reviewing court is to examine the reasons given by the administrative decision-maker and to assess whether the decision was based on “an internally coherent and rational chain of analysis” and is “justified in relation to the facts and law that constrain the decision-maker” ( Canada (Minister of Citizenship and Immigration) v [NAME] , 2019 SCC 65 at para 85 [ [NAME] ]). The reviewing court must therefore ask “whether the decision bears the hallmarks of reasonableness — justification, transparency and intelligibility” ( [NAME] at para 99). It is up to the party challenging an administrative decision to show that it is unreasonable. [ 6 ] On procedural fairness, the Court must be satisfied of the fairness of the procedure with regard to the circumstances of the case. In other words, I must ask whether [NAME] was given the opportunity to know the case against him, and was given a right to be heard ( [NAME] v Canada (Citizenship and Immigration),  2023 FC 1617 at para 11 citing [NAME] v Canada (Citizenship and Immigration) , 2023 FC 215 at para 6; [NAME] v Canada (Citizenship and Immigration) , 2022 FC 927 at para 4; Canadian Pacific Railway Company v Canada ([NAME]) , 2018 FCA 69 at paras 54–56)

III. Analysis A. Preliminary issues [ 7 ] There are two main preliminary issues in this case: a) The style of cause; and b) [NAME]’s submission of evidence not before the decision-maker should not be admitted at judicial review. [ 8 ] On the first issue, the style of cause will be amended to note the “[NAME] of Canada” as the Respondent, in accordance with subrule 303(2) of the Federal Courts Rules , SOR/98-106 [ Rules ]. This does not affect the result. [ 9 ] On new evidence not before the Officer, I agree that I cannot consider it for the first time at judicial review. As a [NAME] rule, the evidentiary record is restricted to that which was before the decision‑maker, otherwise, the evidence is inadmissible. In an application for judicial review, the Court’s role is to examine the record before the decision-maker to determine whether its decision was reached in a reasonable and procedurally fair manner considering the legal and factual context before the decision-maker. Therefore, unless exceptional circumstances exist, documents that were not available to the decision-maker are not admissible on judicial review, and the Court should not consider them ( Association of Universities and Colleges of Canada v [NAME] (Access Copyright) , 2012 FCA 22, at para 19 [ Access Copyright ]). [ 10 ] In Access Copyright at paragraphs 19 and 20, the Federal Court of Appeal recognized three (3) exceptions to this [NAME] rule: (1) the new evidence contains [NAME] contextual information; (2) the new evidence responds to questions of procedural fairness; or (3) the new evidence highlights the complete absence of evidence before the administrative decision-maker. [ 11 ] [NAME] has not argued why any of these exceptions would apply. In the context of judicial reviews of CRA decisions under the CERB, this Court has already ruled that it should not consider additional documents that support the application, if they were not previously submitted to the administrative decision-maker ( [NAME] v Canada , 2022 FC 973 at paras 29-30; [NAME] v Canada , 2022 FC 935 at para 2, [NAME] v Canada ([NAME]) , 2022 FC 817 at paras 20-21 [ [NAME] ]). B. The Officer’s Decision denying CERB was reasonable [ 12 ] The CERB’s enabling statute is the Canada Emergency Response Benefits Act , SC 2020, c 5, s 8 [ CERB Act ]. The eligibility requirements for the CERB are found at section 6 of the CERB Act and section 1 of the Income Support Payment (Excluded Nominal Income) Regulations . [ 13 ] Paragraph 6(1)(a) of the CERB Act states a worker, whether [NAME] or self-[NAME], needs to stop working for reasons related to COVID-19 for at least 14 consecutive days within the four-week period a worker applies for the CERB. Subparagraph 6(1)(b)(i) states a worker cannot receive any employment or self-employment income on the consecutive days they have ceased working. Section 1 of the Income Support Payment (Excluded Nominal Income) Regulations creates an exception to subparagraph 6(1)(b)(i) and allows workers to receive employment or self-employment income, as long as the total of such income received is $1000 or less (the $1000 Income Limit): Eligibility 6 (1) A worker is eligible for an income support payment if (a) the worker, whether [NAME] or self-[NAME], ceases working for reasons related to COVID-19 for at least 14 consecutive days within the four-week period in respect of which they apply for the payment; and (b) they [NAME] not receive, in respect of the consecutive days on which they have ceased working, (i) subject to the regulations, income from employment or self-employment, (ii) benefits , as defined in subsection 2(1) of the Employment Insurance Act, or an employment insurance emergency response benefit referred to in section 153.7 of that Act (iii) allowances, money or other benefits paid to the worker under a provincial plan because of pregnancy or in respect of the care by the worker of one or [NAME] of their new-born children or [NAME] placed with them for the purpose of adoption, or (iv) any other income that is prescribed by regulation. Exclusion (2) An [NAME] worker does not cease work for the purpose of paragraph (1)(a) if they quit their employment voluntarily. Regulations (3) The Minister may, by regulation, (a) exclude a class of income from the application of subparagraph (1)(b)(i); and (b) prescribe any other income for the purposes of subparagraph (1)(b)(iv). Income Support Payment (Excluded Nominal Income) Regulations Nominal income 1 Any income received by a worker for employment or self-employment is excluded from the application of subparagraph 6(1)(b)(i) of the Canada Emergency Response Benefit Act if the total of such income received in respect of the consecutive days on which they have ceased working is $1000 or less. Admissibilité 6 (1) Est admissible à l’allocation de soutien du revenu le travailleur qui remplit les conditions suivantes : a) [NAME] cesse d’exercer son emploi — ou d’exécuter un travail pour son compte — pour des raisons liées à la COVID-19 pendant au moins quatorze jours consécutifs compris dans la période de quatre semaines pour laquelle [NAME] demande l’allocation; b) [NAME] ne reçoit pas, pour les jours consécutifs pendant lesquels [NAME] cesse d’exercer son emploi ou d’exécuter un travail pour son compte : (i) sous réserve des règlements, de revenus provenant d’un emploi ou d’un travail qu’[NAME] exécute pour son compte, (ii) de prestations, au sens du paragraphe 2(1) de la Loi sur l’assurance-emploi, ou la prestation d’assurance-emploi d’urgence visée à l’article 153.7 de cette loi, (iii) d’allocations, de prestations ou d’autres sommes qui [NAME] sont payées, en vertu d’un régime provincial, en cas de grossesse ou de soins à donner par [NAME] à son ou ses nouveau-nés ou à un ou plusieurs enfants placés chez [NAME] en vue de leur adoption, (iv) tout autre revenu prévu par règlement. Exclusion (2) Pour l’application de l’alinéa (1)a), un travailleur ne cesse pas d’exercer son emploi s’[NAME] le quitte volontairement. Règlements (3) Le ministre peut, par règlement : a) soustraire à l’application du sous-alinéa (1)b)(i) toute catégorie de revenus; b) prévoir d’autres revenus pour l’application du sous-alinéa (1)b)(iv). Règlement sur l'allocation de soutien du revenu (revenu nominal soustrait) Revenu nominal 1 Sont soustraits à l’application du sous-alinéa 6(1)b)(i) de la Loi sur la prestation canadienne d’urgence les revenus du travailleur provenant d’un emploi ou d’un travail qu’[NAME] exécute pour son compte, à condition que le total de tels revenus soit de mille dollars ou moins pour les jours consécutifs pendant lesquels [NAME] cesse d’exercer son emploi ou d’exécuter un travail pour son compte. [ 14 ] Before the Officer denied the benefit, they had reviewed the documents on file. These documents included the following: a) Bank statements from March 9, 2020 to August 7, 2020, October 9, 2020 to January 8, 2021, and January 8, 2021 to October 8, 2021; b) Semi-monthly paystubs from [NAME] from August 1, 2020 to June 30, 2021; with paystubs missing for the periods of April 16, 2021 to April 30, 2021 and May 16 to May 31, 2021; c) A record of employment from [NAME] which indicated a start date of May 4, 2020 and the last date of payment on June 30, 2021; d) A letter from [NAME] confirming the Applicant’s employment and the Applicant worked fewer hours than normal for the period of June 15, 2020 to July 27, 2020 and May 1, 2021 to June 15, 2021 because the whole world was under the effect of COVID-19 and [NAME] had less work; e) Various letters from the Applicant requesting a second review (ultimately conducted by the Officer) of his eligibility for the [NAME] and the Applicant’s explanation on how the Applicant qualified for the [NAME]. [ 15 ] [NAME] does not dispute that the Officer called him twice, and that the record they kept of those phone calls was accurate. During the phone calls, the Officer explained the eligibility criteria of [NAME]. They also asked questions about [NAME]’s work history. The Officer also asked for additional documents, specifically: a) [NAME]’s invoices from his self-employment from 2020 to 2021; b) [NAME]’s expenses from his self-employment from 2020 to 2021. He could submit his 2020 and 2021 T2125 Statement of Business of Professional Activities Form ( T2125 ) or if unable to access the T2125, could submit a monthly expenses list for 2020 and 2021; and c) an employment letter from [NAME] showing the start date of the Applicant’s employment. [ 16 ] [NAME] provided some, but not all, of the requested documents: a) A cover letter explaining the applicant enclosed two receipts and the letter of employment from [COMPANY]. The two receipts represent receipts for one of the self-[NAME] contracts the Applicant performed in 2019; and b) the documents as enclosed with the cover letter, which include two receipts from [COMPANY] dated December 17, 2019 and an offer of employment letter from [COMPANY] dated October 12, 2021. [ 17 ] In the first phone call with the Officer, [NAME] advised that in February 2020, he was working at [COMPANY] to complete a warehouse shutdown. He was let go when the shutdown was complete. In light of this information, that he was hired to effect a warehouse shutdown, and that he was let go after the mission was accomplished, and the fact that [NAME] did not provide the Officer with additional documents to connect COVID-19 to an impact on his working history, it was reasonable for the Officer to conclude that [NAME] did not cease working for a reason related to COVID-19. [ 18 ] The Officer’s other requested information, including his invoices and expenses for 2020 and 2021, were meant to provide the Officer with sufficient information on whether [NAME] had earned [NAME] or less than $1,000 of self-employment income in the CERB periods in which he applied. However, all [NAME] had submitted was an $89.69 invoice dated December 17, 2019, a period not even caught by the CERB benefits for which he had applied. [NAME] did not provide any invoices or expenses for 2020 and 2021. [ 19 ] The Officer clearly explained why the evidence was insufficient to show that [NAME] met the CERB criteria, and how without evidence on business income or expenses in 2020 and 2021, [NAME] had not established that he qualified for CERB. The Officer’s reasons show a clear chain of reasoning on how they applied the evidence before them to the legal framework that governed the benefit. C. The CERB Decision was Procedurally Fair [ 20 ] [NAME]’s argument on a breach of procedural fairness mainly challenges the CRB decision and not the CERB decision. I am satisfied that the Officer gave ample opportunity to [NAME] to know what was required to meet his onus on qualifying for CERB. During the first phone call, when [NAME] asked the Officer to call him back at a time [NAME] convenient for him, the Officer obliged. They explained the eligibility criteria, repeated their request for invoices and related expenses during 2020 and 2021, and confirmed with [NAME] that he understood. The Officer only decided the case after [NAME] had the opportunity to submit his documents. The Officer reached their decision fairly. D. The CRB Decision was Procedurally Unfair [ 21 ] The enabling legislation for the CRB is the Canada Recovery Benefits Act , SC 2020, c 12, s 2 [ CRB Act ] . Pursuant to section 7 of the CRB Act , the Minister must pay the CRB to a person who makes an application under section 4 and is eligible as set out in section 3 of the CRB Act . For the purposes of this application, the CRB eligibility criteria is set out in s 3(1)(f)(i), s 3(1)(f)(ii), and s 3(2) of the CRB Act . Subparagraph 3(1)(f)(i) applies to applications made in respect of a two-week period of the CRB beginning in 2020 and subparagraph 3(1)(f)(ii) applies to applications in respect of a two-week period of the CRB beginning in 2021: Eligibility 3 (1) A person is eligible for a Canada recovery benefit for any two-week period falling within the period beginning on September 27, 2020 and ending on October 23, 2021 if (a) they have a valid social insurance number; (b) they were at least 15 years of age on the first day of the two-week period; (c) they were resident and present in Canada during the two-week period; (d) in the case of an application made under section 4 in respect of a two-week period beginning in 2020, they had, for 2019 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the following sources: (i) employment, (ii) self-employment, (iii) benefits paid to the person under any of subsections 22(1), 23(1), 152.04(1) and 152.05(1) of the Employment Insurance Act , (iv) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or [NAME] of their new-born children or [NAME] placed with them for the purpose of adoption, and (v) any other source of income that is prescribed by regulation; (e) in the case of an application made under section 4 by a person other than a person referred to in paragraph (e.1) in respect of a two-week period beginning in 2021, they had, for 2019 or for 2020 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i) to (v); (e.1) in the case of an application made under section 4 by a person referred to in paragraph (g) whose benefit period was established on or after September 27, 2020 in respect of a two-week period beginning in 2021, they had, for 2019 or for 2020 or in the 12-month period preceding the day on which they make the application, a total income of at least $5,000 from the sources referred to in subparagraphs (d)(i), (ii), (iv) and (v) and from regular benefits and special benefits , as defined in subsection 2(1) of the Employment Insurance Act ; (f) during the two-week period, for reasons related to COVID-19, other than for reasons referred to in subparagraph 17(1)(f)(i) and (ii), they were not [NAME] or self-[NAME] or they had a reduction of at least 50% or, if a lower percentage is fixed by regulation, that percentage, in their average weekly employment income or self-employment income for the two-week period relative to (i) in the case of an application made under section 4 in respect of a two-week period beginning in 2020, their total average weekly employment income and self-employment income for 2019 or in the 12-month period preceding the day on which they make the application, and (ii) in the case of an application made under section 4 in respect of a two-week period beginning in 2021, their total average weekly employment income and self-employment income for 2019 or for 2020 or in the 12-month period preceding the day on which they make the application; (g) no benefit period , as defined in subsection 2(1) of the Employment Insurance Act , was established or could have been established in respect of the person in respect of any week that falls within the two-week period or, if such a benefit period was established on or after September 27, 2020 in respect of the person in respect of any week that falls within the two-week period, (i) the person was paid regular benefits , as defined in that subsection, for the maximum number of weeks for which those benefits may be paid in that benefit period under Part I of that Act, or (ii) the person was paid regular benefits and special benefits , as defined in that subsection, for the maximum number of weeks for which both those benefits may be paid in that benefit period under Part I of that Act; (h) no income referred to in any of the following subparagraphs was paid or was payable to the person in respect of any week that falls within the two-week period: (i) allowances, money or other benefits paid to the person under a provincial plan because of pregnancy or in respect of the care by the person of one or [NAME] of their new-born children or [NAME] placed with them for the purpose of adoption, (ii) a Canada recovery sickness benefit or a Canada recovery caregiving benefit, (ii.1) benefits , as defined in subsection 2(1) of the Employment Insurance Act, and (iii) any other income that is prescribed by regulation; (i) they sought work during the two-week period, whether as an employee or in self-employment; (j) they did not place undue restrictions on their availability for work during the two-week period, whether as an employee or in self-employment; (k) if they have not previously received any benefits under this Part, they have not, (i) on or after September 27, 2020, quit their employment or voluntarily ceased to work, unless it was reasonable to [NAME] so, and (ii) in the two-week period in respect of which their application under section 4 relates and in any of the four two-week periods beginning on September 27, 2020 that are immediately before that two-week period (A) failed to return to their employment when it was reasonable to [NAME] so if their employer had made a request, (B) failed to resume self-employment when it was reasonable to [NAME] so, or (C) declined a reasonable offer to work in respect of work that would have started during the two-week period; (l) if they have previously received any benefits under this Part, they have not, (i) on or after the first day of the first two-week period for which any benefits were paid to them under this Part, quit their employment or voluntarily ceased to work, unless it was reasonable to [NAME] so, and (ii) in the two-week period in respect of which their application under section 4 relates and in any of the four two-week periods beginning on September 27, 2020 that are immediately before that two-week period (A) failed to return to their employment when it was reasonable to [NAME] so if their employer had made a request, (B) failed to resume self-employment when it was reasonable to [NAME] so, or (C) declined a reasonable offer to work; (m) they were not, at any time during the two-week period, required to quarantine or isolate themselves under any order made under the Quarantine Act as a result of entering into Canada or (i) if they were required to [NAME] so at any time during the two-week period, the only reason for their having been outside Canada was to (A) receive a [NAME] treatment that has been certified by a [NAME] to be necessary, or (B) accompany a person who has been certified by a [NAME] to be incapable of travelling without the assistance of an attendant and whose only reason for having been outside Canada was to receive a [NAME] treatment that has been certified by a [NAME] to be necessary, or (ii) if, as a result of entering into Canada, they were required to isolate themselves under such an order at any time during the two-week period, they are a person to whom the requirement to quarantine themselves under the order would not have applied had they not been required to isolate themselves; and (n) they have filed a return of income under Part I of the Income Tax Act in respect of the 2019 or 2020 taxation year, other than a return of income filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4) of that Act. Income from self-employment (2) For the purpose of paragraphs (1)(d) to (f), income from self-employment is revenue from the self-employment less expenses incurred to earn that revenue. Program of instruction or training (3) For the purpose of paragraph (1)(j), a person has not placed undue restrictions on their availability for work if they attended during the two-week period a course or program of instruction or training that they were referred to by a provincial government or body. Admissibilité 3 (1) Est admissible à la prestation canadienne de relance économique, à l’égard de toute période de deux semaines comprise dans la période commençant le 27 septembre 2020 et se terminant le 23 octobre 2021, [NAME] qui remplit les conditions suivantes : a) [NAME] détient un numéro d’assurance sociale valide; b) [NAME] était âgée d’au moins quinze ans le premier jour de la période de deux semaines; c) [NAME] résidait et était présente au Canada au cours de la période de deux semaines; d) dans le cas d’une demande présentée en vertu de l’article 4 à l’égard d’une période de deux semaines qui débute en 2020, ses revenus provenant des sources ci-après, pour l’année 2019 ou au cours des douze mois précédant la date à laquelle [NAME] présente sa demande, s’élevaient à au moins cinq mille dollars : (i) un emploi, (ii) un travail qu’[NAME] exécute pour son compte, (iii) des prestations qui [NAME] sont payées au titre de l’un des paragraphes 22(1), 23(1), 152.04(1) et 152.05(1) de la Loi sur l’assurance-emploi , (iv) des allocations, prestations ou autres sommes qui [NAME] sont payées, en vertu d’un régime provincial, en cas de grossesse ou de soins à donner par [NAME] à son ou ses nouveau-nés ou à un ou plusieurs enfants placés chez [NAME] en vue de leur adoption, (v) une autre source de revenu prévue par règlement; e) dans le cas d’une demande présentée en vertu de l’article 4, par [NAME] qui n’est pas visée à l’alinéa e.1), à l’égard d’une période de deux semaines qui débute en 2021, ses revenus provenant des sources mentionnées aux sous-alinéas d)(i) à (v) pour l’année 2019 ou 2020 ou au cours des douze mois précédant la date à laquelle [NAME] présente sa demande s’élevaient à au moins cinq mille dollars; e.1) dans le cas d’une demande présentée en vertu de l’article 4, par [NAME] visée à l’alinéa g) dont la période de prestations a été établie le 27 septembre 2020 ou après cette date, à l’égard d’une période de deux semaines qui débute en 2021, ses revenus provenant des sources mentionnées aux sous-alinéas d)(i), (ii), (iv) et (v) ainsi que des prestations régulières et des prestations spéciales , au sens du paragraphe 2(1) de la Loi sur l’assurance-emploi , s’élevaient, pour l’année 2019 ou 2020 ou au cours des douze mois précédant la date à laquelle [NAME] présente sa demande, à au moins cinq mille dollars; f) au cours de la période de deux semaines et pour des raisons liées à la COVID-19, à l’exclusion des raisons prévues aux sous-alinéas 17(1)f)(i) et (ii), soit [NAME] n’a pas exercé d’emploi — ou exécuté un travail pour son compte —, soit [NAME] a subi une réduction d’au moins cinquante pour cent — ou, si un pourcentage moins élevé est fixé par règlement, ce pourcentage — de tous ses revenus hebdomadaires moyens d’emploi ou de travail à son compte pour la période de deux semaines par rapport à : (i) tous ses revenus hebdomadaires moyens d’emploi ou de travail à son compte pour l’année 2019 ou au cours des douze mois précédant la date à laquelle [NAME] présente une demande, dans le cas où la demande présentée en vertu de l’article 4 vise une période de deux semaines qui débute en 2020, (ii) tous ses revenus hebdomadaires moyens d’emploi ou de travail à son compte pour l’année 2019 ou 2020 ou au cours des douze mois précédant la date à laquelle [NAME] présente une demande, dans le cas où la demande présentée en vertu de l’article 4 vise une période de deux semaines qui débute en 2021; g) aucune période de prestations , au sens du paragraphe 2(1) de la Loi sur l’assurance-emploi , n’a été établie ou n’aurait pu être établie à l’égard de toute semaine comprise dans la période de deux semaines ou, si une telle période de prestations a été établie le 27 septembre 2020 ou après cette date à l’égard d’une telle semaine : (i) ou bien [NAME] a reçu des prestations régulières , au sens de ce paragraphe, pour le nombre maximal de semaines à l’égard desquelles ces prestations peuvent être versées au cours de la période de prestations au titre de la partie I de cette loi, (ii) ou bien [NAME] a reçu des prestations régulières et des prestations spéciales , au sens de ce paragraphe, pour le nombre maximal de semaines à l’égard desquelles ces deux prestations peuvent être versées au cours de la période de prestations au titre de la partie I de cette loi; h) aucun des revenus ci-après ne [NAME] a été versé ou n’aurait eu à [NAME] être versé à l’égard de toute semaine comprise dans la période de deux semaines : (i) des allocations, des prestations ou d’autres sommes qui [NAME] sont payées, en vertu d’un régime provincial, en cas de grossesse ou de soins à donner par [NAME] à son ou ses nouveau-nés ou à un ou plusieurs enfants placés chez [NAME] en vue de leur adoption, (ii) une prestation canadienne de maladie pour la relance économique ou une prestation canadienne de relance économique pour les proches aidants, (ii.1) des prestations , au sens du paragraphe 2(1) de la Loi sur l’assurance-emploi , (iii) tout autre revenu prévu par règlement; i) [NAME] a fait des recherches pour trouver un emploi ou du travail à exécuter pour son compte au cours de la période de deux semaines; j) [NAME] n’a pas restreint indûment sa disponibilité pour occuper un emploi ou exécuter un travail pour son compte au cours de la période de deux semaines; k) si [NAME] n’a pas reçu de prestation au titre de la présente partie précédemment, [NAME] n’a pas : (i) d’une part, depuis le 27 septembre 2020, quitté son emploi ou cessé de travailler volontairement, sauf s’[NAME] était raisonnable de le faire, (ii) d’autre part, au cours de la période de deux semaines à laquelle la demande présentée en vertu de l’article 4 se rapporte ni au cours des quatre périodes de deux semaines précédant immédiatement cette période, à l’exclusion de toute période de deux semaines commençant avant le 27 septembre 2020 : (A) refusé de recommencer à exercer son emploi lorsqu’[NAME] était raisonnable de le faire, si son [NAME] le [NAME] a demandé, (B) refusé de recommencer à exécuter un travail pour son compte lorsqu’[NAME] était raisonnable de le faire, (C) refusé une offre raisonnable d’emploi ou de travail à son compte qui aurait débuté au cours de cette période; l) si [NAME] a déjà reçu une prestation au titre de la présente partie, [NAME] n’a pas : (i) d’une part, depuis le premier jour de la première période de deux semaines à l’égard de laquelle [NAME] a reçu une prestation au titre de la présente partie, quitté son emploi ou cessé de travailler volontairement, sauf s’[NAME] était raisonnable de le faire, (ii) d’autre part, au cours de la période de deux semaines à laquelle la demande présentée en vertu de l’article 4 se rapporte ni au cours des quatre périodes de deux semaines précédant immédiatement cette période, à l’exclusion de toute période de deux semaines commençant avant le 27 septembre 2020 : (A) refusé de recommencer à exercer son emploi lorsqu’[NAME] était raisonnable de le faire, si son [NAME] le [NAME] a demandé, (B) refusé de recommencer à exécuter un travail pour son compte lorsqu’[NAME] était raisonnable de le faire, (C) refusé une offre raisonnable d’emploi ou de travail à son compte; m) [NAME] n’a été tenue, à aucun moment au cours de la période de deux semaines, de se mettre en quarantaine ou de s’isoler en application d’un décret pris en vertu de la Loi sur la mise en quarantaine en raison de son entrée au Canada ou : (i) si [NAME] y a été tenue à un moment quelconque au cours de cette période, la seule raison pour laquelle [NAME] était sortie du Canada était, selon le cas : (A) pour recevoir un traitement médical qui, d’après l’attestation d’un médecin, était nécessaire, (B) pour accompagner [NAME] qui, d’après l’attestation d’un médecin, était incapable de voyager sans l’aide d’un préposé à ses soins et dont la seule raison de sortir du Canada était pour recevoir un traitement médical qui, d’après l’attestation d’un médecin, était nécessaire, (ii) si, en raison de son entrée au Canada, [NAME] a été tenue de s’isoler en application d’un tel décret à un moment quelconque au cours de la période de deux semaines, [NAME] est [NAME] qui, n’eût été l’obligation de s’isoler, n’aurait pas été assujettie à l’obligation de se mettre en quarantaine en application du décret; n) [NAME] a produit, au titre de la partie I de la Loi de l’impôt sur le revenu , une déclaration de revenu, autre qu’une déclaration de revenu visée aux paragraphes 70(2) ou 104(23), à l’alinéa 128(2)e) ou au paragraphe 150(4) de cette loi, pour les années d’imposition 2019 ou 2020. Revenu — travail à son compte (2) Le revenu visé aux alinéas (1)d) à f) de [NAME] qui exécute un travail pour son compte est son revenu moins les dépenses engagées pour le gagner. Programme d’instruction ou de formation (3) Pour l’application de l’alinéa (1)j), [NAME] n’a pas restreint indûment sa disponibilité pour occuper un emploi ou exécuter un travail pour son compte si [NAME] suivait, au cours de la période de deux semaines, un cours ou programme d’instruction ou de formation vers lequel [NAME] a été dirigée par un [NAME] ou un organisme provincial. [ 22 ] Under subparagraph 3(1)(f)(ii), for applications made in respect of a two-week period of the CRB beginning in 2021, the applicant must show during the two-week period for reasons related to COVID-19, they were not [NAME] or self-[NAME] or the applicant had at least a 50% reduction in their total average weekly employment or self-employment income for the two-week period relative to the applicant’s total average weekly employment income and self-employment income for 2019, or 2020, or in the 12-month period preceding the day the applicant makes the application for the CRB. [ 23 ] [NAME] first applied for CRB for benefits starting on November 22, 2020 and ending on October 9, 2021. The Officer found him to be ineligible for CRB because he “did not have a 50% reduction in [his] average weekly income compared to previous year due to COVID-19” . I agree with [NAME] that to calculate a 50% reduction is a comparative exercise and would require the Officer to communicate that they needed to see [NAME]’s employment or business history in 2019 as well. My review of the two phone calls between the [NAME], or any correspondence, [NAME] not show that the request was made. The Officer repeatedly asked for information only from 2020 and 2021. [ 24 ] In my view, [NAME] was never made aware of the case to meet and was therefore not given a full and fair opportunity to respond. An unfair decision cannot stand.

IV. Conclusion [ 25 ] As unfortunate as [NAME]’s situation is, the CRA’s decision on CERB was reasonable and reached in a procedurally fair manner. [ 26 ] The CRA’s decision on CRB was reached unfairly and it can therefore not stand.

JUDGMENT in T-1720-25 THIS COURT’S

JUDGMENT is that The application for judicial review is allowed in part. The judicial review of the CERB decision is dismissed. The judicial review of the CRB decision is allowed. This matter is returned to the CRA to be decided by a different officer. The Applicant is allowed to make additional submissions once he knows the case to meet. There is no order as to costs. "Negar Azmudeh" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1720-25 STYLE OF CAUSE: [NAME] v CANADA REVENUE AGENCY PLACE OF HEARING: CALGARY, ALBERTA DATE OF HEARING: MAY 4, 2026

REASONS FOR

JUDGMENT AND

JUDGMENT: AZMUDEH J. DATED: MAY 19, 2026 APPEARANCES : [NAME] ON his [NAME] For The Respondent SOLICITORS OF RECORD : [NAME] of Canada Department of Justice Canada Toronto, Ontario For The Respondent