Law360 Canada (October 2, 2023, 9:27 AM EDT) -- Application by Samery for judicial review of Canada Revenue Agency’s (CRA) decision denying his Canada Recovery Benefit (CRB) application. Samery applied for the CRB for eight two-week periods. The CRA agent requested additional documentation that Samery had earned $5,000 prior to the first benefit period. Samery submitted a cheque in the amount of $5,085 and claimed he earned the income as part of a real estate transaction. Samery did not provide a corresponding bank statement to show that any money was deposited. In the initial decision, the CRA notified Samery that he was not eligible for the CRB as he did not earn at least $5,000 of employment or net self-employment income in 2019, 2020 or in the 12 months before the date of his first application. On the second review of the CRA’s decision, an agent who was not involved in the first decision maintained that Samery was not entitled to the CRB. The CRA found Samery ineligible for the CRB because he had not earned at least $5,000 of income in 2019, 2020, or the 12 months preceding his application. Samery argued that the CRA officer erred in denying his CRB application by strictly requiring bank statements from him even though he submitted a bank statement. Samery further argued that bank statements were not a strict requirement under the CRB Eligibility Document....