Law360 Canada ( February 14, 2023, 6:32 AM EST) -- Application by Paul Duggan (Applicant) for judicial review of a decision made by an Officer of the Canada Revenue Agency (CRA). The Applicant owned and operated Summit Packaging, but his business was disrupted by the COVID-19 pandemic. The Applicant applied for and received the Canada Recovery Benefit (CRB) for seven two-week periods between September 27, 2020 and January 2, 2021. The CRB was established by the Canada Recovery Benefits Act to provide income support to eligible employed and self-employed individuals who were directly affected by the COVID-19 pandemic. The CRB was administered by the CRA. In December 2020, the CRA undertook a validation review of the Applicant’s eligibility for the CRB. On May 10, 2021, the Applicant was advised he was not eligible to receive the CRB because he “did not earn at least $5,000 (before taxes) of employment or net self-employment income in 2019, 2020, or in the 12 months before the date of [his] first application” (First Decision). The Applicant requested a review of the First Decision but was again advised he was not eligible to receive the CRB (Second Decision)....